الفهرس 
The General Framework of ResearchOnly 14 pages are availabe for public view
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Abstract
This research aims to investigate the relationship between corporate governance mechanisms and disclosure of Internal Control Material Weaknesses (ICMWs) in the Egyptian environment. The findings revealed that there are significant positive relationships between the board size, board independence, board diligence, AC size, AC financial expertise, AC diligence, follow-up procedures of control problems, auditor independence, and auditor change and the likelihood of ICMWs disclosure in the Egyptian environment. Furthermore, there is a significant negative relationship between role duality and the likelihood of ICMWs disclosure in the Egyptian environment. However, there are no significant relationships between the AC independence, IAF’s competence, IAF’s organizational status, coordination between external and internal auditors, audit firm size and the likelihood of ICMWs disclosure in the Egyptian environment.