This paper aims to examine the relationship between board independence and internal control quality (ICQ) in Egypt and investigate whether CEO duality moderates such an association.,A survey among external auditors is used to assess ICQ among Egyptian listed firms over the period of 2007-2010.,Findings show that board independence does not have a significant positive effect on ICQ. However, when testing for the moderating effect of CEO duality on such a relationship, the authors document that the association becomes positive and significant under combined board leadership structure, whereas it is negative under separated leadership structure.,The authors’ results demonstrate that CEO duality plays a governance role in weak legal environment like Egypt by strengthening board independence role in increasing ICQ.

中文翻译：

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埃及董事会的独立性和内部控制质量：首席执行官双重性重要吗？

本文旨在研究埃及董事会独立性与内部控制质量（ICQ）之间的关系，并研究首席执行官的双重性是否会缓和这种关联。一项外部审计师的调查被用来评估埃及上市公司2007年以来的ICQ 2010年。调查结果显示，董事会独立性对ICQ没有明显的积极影响。但是，当测试CEO对偶关系对这种关系的调节作用时，作者证明该协会在联合董事会领导结构下是正向和显着的，而在分开的领导结构下则是负向的。通过增强董事会在增加ICQ中的独立性，在埃及这样的法律环境薄弱的地区发挥治理作用。