The Impact of Audit Committee Characteristics on Corporate Voluntary Disclosure

By Hisham Madi, Zuaini Ishak, Nor Aziah Abdul Manaf. 2014

130 citations recorded by the source corpus.

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 multip le 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.

Subfields: Accounting

View Paper: https://www.semanticscholar.org/paper/67c45eec7f69a7cf7b38bd6d1dee154fa0c774dd

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Citations in the corpus

• Corporate board characteristics and environmental disclosure quantity: Evidence from South Africa (integrated reporting) and Nigeria (traditional reporting) (2018, background): “Madi et al. (2014) is a confirmation of Iatridis (2013).”
• Corporate Boards, Ownership Structures and Corporate Disclosures: Evidence from a Developing Country (2018, unknown): “On the other hand, role duality and government ownership are negatively correlated with the ODL .”