Work

The Impact of Audit Committee Characteristics on Corporate Voluntary Disclosure

Year: 2014

Type: conference-paper

Abstract: The purpose of this study is to investigate the influence of audit committee characteristics on corporate voluntary disclosure of 146 Malaysian listed firms for the year 2009. Based on content analysis of disclosure, the empirical results of multiple regressions reveal that audit committee independence, size and multiple directorships of audit committee members are positively associated with corporate voluntary disclosure. Frequency of meetings and financial expertise of audit committee members are not significantly associated with corporate voluntary disclosure. The results offer evidence to policy makers, investors and accounting professionals on the extent to which audit committee characteristics associated with such committee effectiveness in monitoring corporate reporting processes.

Source: Procedia - Social and Behavioral Sciences

DOI: 10.1016/j.sbspro.2014.11.106

Authors: Hisham Kamel Madi, Zuaini Ishak, Nor Aziah Abdul Manaf

Institutions: Albukhary International University, Universiti Utara Malaysia

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: diamond

OpenAlex ID: W2114054048

FWCI: 10.94

Cites: 23

Cited by: 139

Related to: 10