Master’s Degree discussion was held on Wednesday 1^ST June 2016 in the seminar hall at the Faculty of Commerce for the researcher Mohamed Mosa Sultan, administrator at Accounting Department in the presence of many staff members, assistant staff and students of post-graduation studies as well as the researcher family and friends.

The thesis title:

The Relationship between Accounting Voluntary Disclosure Level and Audit Committee Characteristics and Its Impact on Earnings Management Practices (With an Applied Study (

Under the supervision of:

1)      Prof Dr Reda Ibrahim Abed el Kader Salih, the professor of accounting and the dean of the Faculty of Commerce, Kafrelsheikh University (supervisor and head)

2)      Prof Dr Shawky el Saied Fouda, the professor of Accounting, the Faculty of Commerce at Kafrelsheikh University (internal member)

3)      Prof Dr Ahmed Abed el Salam Abu Mosa, the professor and head of Accounting Department, the Faculty of Commerce at Tanta University (external member)

4)      Prof Dr Ali Mogahid Ahmed el Saied, the assistant professor of Accounting and the head of Accounting Department at the Faculty of Commerce, Kafrelsheikh University (supervisor and member).

The discussion began with brief presentation from the researcher Mohamed Mosa Sultan to summarize the thesis followed by scientific discussion lasted for three hours for the researcher from the members of the committee.

The discussion resulted in the commission's decision to accept the thesis and give the researcher Master's degree; the matter announced amid the joy of the audience and they took a souvenir snapshots documented for this happy event.