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Audit Committee Effectiveness And Sustainability Disclosure Of FTSE4GOOD Bursa Malaysia Indexed Companies

This study examines the relationship between the audit committee’s attributes and sustainability disclosure of companies listed in FTSE4Good Bursa Malaysia Index (FTSE4G). The index consists of top 200 Malaysian stocks in the FTSE Bursa Malaysia EMAS Index, screened in accordance with the transpa...

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Main Authors: Nik Mohd Norfadzilah, Nik Mohd Rashid, Ridzwana, Mohd Said, Aimi, Abdul Wahab
Format: Article
Language:English
Published: 2020
Subjects:
HF Commerce
HJ Public Finance
Online Access:http://eprints.unisza.edu.my/7586/1/FH02-FPP-20-49939.pdf
http://eprints.unisza.edu.my/7586/
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spelling my-unisza-ir.75862022-06-21T04:28:40Z http://eprints.unisza.edu.my/7586/ Audit Committee Effectiveness And Sustainability Disclosure Of FTSE4GOOD Bursa Malaysia Indexed Companies Nik Mohd Norfadzilah, Nik Mohd Rashid Ridzwana, Mohd Said Aimi, Abdul Wahab HF Commerce HJ Public Finance This study examines the relationship between the audit committee’s attributes and sustainability disclosure of companies listed in FTSE4Good Bursa Malaysia Index (FTSE4G). The index consists of top 200 Malaysian stocks in the FTSE Bursa Malaysia EMAS Index, screened in accordance with the transparent and defined environmental, social and governance criteria, that designed to identify Malaysian companies with recognised corporate responsibility practices. Using the resource dependency theory, the study provides empirical evidence on the significant contributions of audit committee’s 1) independence, 2) gender diversity, and 3) diligence, towards the level of sustainability disclosure in eighteen (18) FTSE4G companies. The results reveal that audit committee’s independence and diligence have significant and positive impact on the level of sustainability disclosure, while audit committee’s gender diversity, has no impact. Insights gained from the study are useful for industrial practitioners and scholars of related fields. 2020-12 Article PeerReviewed text en http://eprints.unisza.edu.my/7586/1/FH02-FPP-20-49939.pdf Nik Mohd Norfadzilah, Nik Mohd Rashid and Ridzwana, Mohd Said and Aimi, Abdul Wahab (2020) Audit Committee Effectiveness And Sustainability Disclosure Of FTSE4GOOD Bursa Malaysia Indexed Companies. International Journal of Accounting, Finance and Business (IJAFB), 5 (30). pp. 248-257. ISSN 0128-1844
institution Universiti Sultan Zainal Abidin
building UNISZA Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Sultan Zainal Abidin
content_source UNISZA Institutional Repository
url_provider https://eprints.unisza.edu.my/
language English
topic HF Commerce
HJ Public Finance
spellingShingle HF Commerce
HJ Public Finance
Nik Mohd Norfadzilah, Nik Mohd Rashid
Ridzwana, Mohd Said
Aimi, Abdul Wahab
Audit Committee Effectiveness And Sustainability Disclosure Of FTSE4GOOD Bursa Malaysia Indexed Companies
description This study examines the relationship between the audit committee’s attributes and sustainability disclosure of companies listed in FTSE4Good Bursa Malaysia Index (FTSE4G). The index consists of top 200 Malaysian stocks in the FTSE Bursa Malaysia EMAS Index, screened in accordance with the transparent and defined environmental, social and governance criteria, that designed to identify Malaysian companies with recognised corporate responsibility practices. Using the resource dependency theory, the study provides empirical evidence on the significant contributions of audit committee’s 1) independence, 2) gender diversity, and 3) diligence, towards the level of sustainability disclosure in eighteen (18) FTSE4G companies. The results reveal that audit committee’s independence and diligence have significant and positive impact on the level of sustainability disclosure, while audit committee’s gender diversity, has no impact. Insights gained from the study are useful for industrial practitioners and scholars of related fields.
format Article
author Nik Mohd Norfadzilah, Nik Mohd Rashid
Ridzwana, Mohd Said
Aimi, Abdul Wahab
author_facet Nik Mohd Norfadzilah, Nik Mohd Rashid
Ridzwana, Mohd Said
Aimi, Abdul Wahab
author_sort Nik Mohd Norfadzilah, Nik Mohd Rashid
title Audit Committee Effectiveness And Sustainability Disclosure Of FTSE4GOOD Bursa Malaysia Indexed Companies
title_short Audit Committee Effectiveness And Sustainability Disclosure Of FTSE4GOOD Bursa Malaysia Indexed Companies
title_full Audit Committee Effectiveness And Sustainability Disclosure Of FTSE4GOOD Bursa Malaysia Indexed Companies
title_fullStr Audit Committee Effectiveness And Sustainability Disclosure Of FTSE4GOOD Bursa Malaysia Indexed Companies
title_full_unstemmed Audit Committee Effectiveness And Sustainability Disclosure Of FTSE4GOOD Bursa Malaysia Indexed Companies
title_sort audit committee effectiveness and sustainability disclosure of ftse4good bursa malaysia indexed companies
publishDate 2020
url http://eprints.unisza.edu.my/7586/1/FH02-FPP-20-49939.pdf
http://eprints.unisza.edu.my/7586/
_version_ 1736838986242981888
score 13.211869

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