References
Abdelhak, E. E., & Hussainey, K. (2025). The Impact of Audit Quality and Corporate Governance on Financial Segment Disclosure in Egypt. International Journal of Financial Studies, 13(2), 57. Akpan, D. C., & Nkanga, E. N. (2023). Corporate governance attributes and segment reporting of selected conglomerates in Nigeria. Journal of Accounting and FinancialManagement, 9(5), 46–63. Akuchi, B. N., Egbunike, P. A., & Oduche, I. J. (2022). Effect of corporate attributes on segment reporting of selected listed firms in Nigeria. Journal of Global Accounting, 8(3), 86-97. Al Maani, A., Buraik, O., Al-Amarneh, A., & Almashaqbeh, M. (2025). The effect of the audit committee on the voluntary risk disclosure in Jordanian commercial banks: The moderating role of family ownership. Journal of Risk and Financial Management, 18(3), Al-Aamri, A. K., Al-musallami, F. H., Ahmed, E. R., & Qazi, M. (2021). Impact of audit committees on quality of financial Reporting: A Study in Oman. International Journal of Business and Management Invention, 10(10), 35-43. Alabi, A. T. (2022). Determinants of Segment Reporting Among Listed Conglomerate Companies in Nigeria (Master's thesis, Kwara State University (Nigeria)). Alhumoudi, H. (2024). The impact of audit committee characteristics on financial reporting quality: Evidence from saudi arabia. International Journal of Professional Business Review: Int. J. Prof. Bus. Rev., 9(5), 5. Amanamah, R. B. (2025). The impact of firm age on independent audit committee and voluntary disclosure quality. African Journal of Applied Research, 11(1), 228–256. Ashfaq, K., Rehman, S. U., Nguyen, N. T., & Riaz, A. (2024). The effect of IFRS 8 on segments disclosure practices in South East Asia. Journal of Financial Reporting and Accounting, 22(3), 583-607. Atika, A., Utami, E. R., & Simamora, A. J. (2023). Does managerial ability affect segment disclosure? Evidence from Indonesia. Journal of Accounting and Investment, 24(1), 169- Basyir, G. S., Aprilliani, A., Berlianawati, D. I., Akma, H., Marliani, I., & Lestari, I. D. (2025, March). The Influence Of Public Ownership, Audit Committees, And Voluntary Disclosure On Audit Quality In The Banking Sector. In The Fourth International Conference on Government Education Management and Tourism (Vol. 4, pp. 053-053). Chinonyerem, C. A., & Ibukunoluwa, O. S. (2024). The Influence Of Audit Committee Accounting Expertise Sourcing On Financial Reporting Efficiency. Journal of Management Science and Entrepreneurship. Dynowska, J., & Wrona, G. (2025). Disclosure of Segment Reporting in Financial Statements of Polish Listed Companies Before and After Covid-19 Pandemic. Olsztyn Economic Journal, 20(1), 55-67. Elsalem, B. A. (2021). The impact of segmental reporting practices on real earnings management: empirical evidence from the non-financial FTSE-100 firms in the UK. International Journal of Accounting and Finance, 11(1), 40-63. Fuller, S. H., Joe, J. R., & Luippold, B. L. (2021). The effect of auditor reporting choice and audit committee oversight on management financial disclosures. The Accounting Review, 96(6), 239-274. Gaol, D. L., Subiyantoro, E., & Assih, P. (2025). The influence of audit committee activities, audit committee independence, audit committee competence, and female audit committee members on audit quality in palm oil companies. International Journal of Research in Social Science and Humanities, 6(1), 115–129. https://doi.org/10.47505/IJRSS Hassan, M. H., & Omar, M. M. A. (2025). Audit committee characteristics and their impact on the disclosure of carbon emissions: An empirical study. The Egyptian Journal of Commercial Studies, 49(2), 489–510. Kabiru, M., & Usman, A. (2021). Effect of Audit Committee Characteristics on Financial Reporting Quality of Deposit Money Banks in Nigeria. UMYU Journal of accounting and finance research, 1(2), 89-109. Kateb, I. (2024). The bridge to quality financial reporting: Audit committees’ mediating role in IFRS implementation for emerging markets. Journal of Corporate Accounting & Finance, 35(1), 250-268. Kobbi-Fakhfakh, S., Shabou, R. M., & Pigé, B. (2018). Determinants of segment reporting quality: evidence from EU. Journal of Financial Reporting and Accounting, 16(1), 84-107. Makhlouf, M. H. (2024). Audit committee and impression management in financial annual reports: evidence from Jordan. EuroMed Journal of Business, 19(3), 462-485. Mpete, T. (2021). Exploring segmental reporting in integrated reporting (Master's thesis, University of the Witwatersrand, Johannesburg (South Africa)). Njagi, E. N. (2024). Effect of Audit Committee Characteristics on Financial Reporting Quality of Deposit-Taking Savings and Credit Cooperative Societies in Kenya (Doctoral dissertation, University of Nairobi). Saraswati, R. S. (2024). Impact of leverage, firm size, and audit committees on financial reporting quality: Sri-Kehati. Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan, 7(2). Saraswati, R. S. (2024). Impact of leverage, firm size, and audit committees on financial reporting quality: Sri-Kehati. Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan, 7(2). Siregar, S. V., & Harahap, S. N. (2024). Financial reporting complexities: Association with accounting expertise of board and audit committee. Journal of Corporate Accounting & Finance, 35(1), 203-217. Yahaya, P. D. O. A. (2024). Audit committee attributes and financial reporting quality of listed consumer goods firms in Nigeria. Available at SSRN 5028860.