The Impact of Audit Quality on Corporate Social Responsibility Disclosure and Their Impact on Financial Constraints

نوع المستند : المقالة الأصلية

المؤلف

Accounting Department Faculty of Commerce, Cairo University

10.21608/cfdj.2025.365555.2201

المستخلص

In recent years, many financial crises have occurred around the world. Previous studies focused on analyzing these crises created new expressions, such as financial constraints. To identify determinants to minimize these constraints, this paper considers two of these determinants, audit quality and corporate social responsibility disclosure. Using a sample of 30 non-financial listed firms on the Egyptian Stock Exchange (EGX100) from 2016 to 2021 including 180 annual observations. The findings reveal that (1) audit quality provides stakeholders with sufficient information including corporate social responsibility disclosure. (2) corporate social responsibility disclosure reduces information asymmetry, accordingly, plays an important role in managing risks and complies with social requirements which enhances stakeholders trust and reduces financial constraints. (3) firms that have audit quality are better equipped to reduce information asymmetry, which leads to increasing reliability of financial information, hence, lowering financial constraints. (4) Audit quality has an indirect and positive effect on financial constraints through corporate social responsibility disclosure as a mediator.

الكلمات الرئيسية

المجلة العلمية للدراسات والبحوث المالية والتجارية
المجلد 6، العدد 2 - الرقم المسلسل للعدد 1
المجلد السادس؛ العدد الثاني؛ الجزء الأول؛ يوليو 2025
يوليو 2025
الصفحة 215-239

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