Does audit quality moderate the impact of environmental, social and governance disclosure on firm value? Further evidence from Egypt

Purpose – This paper aims to examine the impact of environmental, social and governance (ESG) disclosure and firm value (FV), as well as, pinpoints the role of the audit quality (AQ) as a moderating variable on such impact; where the authors hypothesize that AQ modulates the relationship between ESG...

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Bibliographic Details

Published in:	Journal of Humanities and Applied Social Sciences
Main Authors:	Mohamed Samy El-Deeb, Tariq H. Ismail, Alia Adel El Banna
Format:	Article
Language:	English
Published:	Emerald Publishing 2023-08-01
Subjects:	Environmental disclosure Social disclosure Governance disclosure Audit quality Firm value Egypt
Online Access:	https://www.emerald.com/insight/content/doi/10.1108/JHASS-11-2022-0155/full/pdf