Corporate Governance and Reporting Quality in Egypt: Two Decades of Empirical Research—A Methodological Review

Research on corporate governance (CG) and reporting quality (RQ) in Egypt has expanded substantially over the past two decades, yet its findings remain difficult to cumulate. Because studies vary widely in governance measures, RQ proxies, modelling choices and theoretical framing, it remains unclear whether inconsistent results reflect genuine variation in CG–RQ relationships or fragmented research design and limited theorisation. Despite this problem, no study has systematically examined how these methodological and conceptual choices structure the evidence base. This article addresses that gap through a methodological review of 36 empirical studies on CG and RQ in the Egyptian capital market. The review analyses the governance mechanisms studied, the RQ measures employed, the analytical approaches used and the extent to which prior research incorporates Egypt-specific institutional conditions. It shows that the literature is systematically tilted towards firm-level governance variables, narrow financial reporting proxies, especially earnings management and accounting conservatism, and variable-centred modelling, while multidimensional governance, sustainability reporting quality and institutional embeddedness remain underexamined. The study contributes by demonstrating that inconsistency in the Egyptian CG–RQ literature reflects recurring theoretical and methodological narrowing and by specifying a more nuanced, context-sensitive agenda for future research in Egypt and comparable Islamic-influenced emerging economies.