2 ) ‫اﻟﻣﻌﺎﺻرة‬ ‫اﻟﺗﺟﺎرﯾﺔ‬ ‫اﻟدراﺳﺎت‬ ‫ﻣﺟﻠﺔ‬ ‫اﻟﻌدد‬ ‫دﯾﺳﻣﺑر‬ ‫اﻟﺧﺎﻣس‬ ٢٠١٨ ‫م‬ Abstract: This research aims to examine the effect of internal corporate governance mechanisms with particular reference to (board of director and audit committee (AC) characteristics) on the disclosure of internal control material weaknesses (ICMWs) in the Egyptian environment. Using a sample composed of 240 usable questionnaires were collected from a number of executive and financial officers, internal auditors,

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... it committee members in the Egyptian listed companies, and external auditors working in different-size audit firms. The statistical techniques used to test the hypotheses of this research are binary logistic regression and Kruskal-Wallis test. The findings revealed that board of directors' size, board of directors' independence, board of directors' diligence, audit committee size, and audit committee financial expertise have significant positive impact on the disclosure of ICMWs in the Egyptian environment. The results also found a significant negative effect of role duality on the disclosure of ICMWs in the Egyptian environment. However, no significant effect of audit committee independence on the disclosure of ICMWs has been found in the Egyptian environment. Overall, this research demonstrated that board of director and AC characteristics are crucial determinants of disclosure of ICMWs in the Egyptian setting ( 5 ) ‫اﻟﻣﻌﺎﺻرة‬ ‫اﻟﺗﺟﺎرﯾﺔ‬ ‫اﻟدراﺳﺎت‬ ‫ﻣﺟﻠﺔ‬ ‫اﻟﻌدد‬ ‫دﯾﺳﻣﺑر‬ ‫اﻟﺧﺎﻣس‬ ٢٠١٨ ‫م‬ ( 59 ) ‫اﻟﻣﻌﺎﺻرة‬ ‫اﻟﺗﺟﺎرﯾﺔ‬ ‫اﻟدراﺳﺎت‬ ‫ﻣﺟﻠﺔ‬ ‫اﻟﻌدد‬ ‫دﯾﺳﻣﺑر‬ ‫اﻟﺧﺎﻣس‬ ٢٠١٨ ‫م‬