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Audit committee characteristics and environmental disclosure practices: Insights from Malaysian listed firms

Audit committee has crucial roles in enhancing organizational practices including disclosure. This study's objective is to examine the relationship between audit committee characteristics and environmental disclosure, using agency and legitimacy theories. A sample of 380 Malaysian firms from 20...

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Main Authors: Mohd Waliuddin, Mohd Razali, Nurra Farisha, Fauzan, Corina, Joseph, Damien Lee, Lung Yau, Nurul Asyikin, Hassan
Format: Article
Language:English
Published: Learning Gate 2025
Subjects:
HG Finance
Online Access:http://ir.unimas.my/id/eprint/47438/1/wali_3294-EAST20259%282%29231-243.pdf
http://ir.unimas.my/id/eprint/47438/
https://learning-gate.com/index.php/2576-8484/article/view/4460/1708
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spelling my.unimas.ir-474382025-02-04T03:06:53Z http://ir.unimas.my/id/eprint/47438/ Audit committee characteristics and environmental disclosure practices: Insights from Malaysian listed firms Mohd Waliuddin, Mohd Razali Nurra Farisha, Fauzan Corina, Joseph Damien Lee, Lung Yau Nurul Asyikin, Hassan HG Finance Audit committee has crucial roles in enhancing organizational practices including disclosure. This study's objective is to examine the relationship between audit committee characteristics and environmental disclosure, using agency and legitimacy theories. A sample of 380 Malaysian firms from 2020 to 2021 was analysed, with data from annual reports and market capitalization from the Orbis database. The panel regression was used to achieve the objective of this study. Results show that audit committee expertise has a significant positive relationship with environmental disclosure. Skilled members with sustainability knowledge enhance transparency, build stakeholder confidence, strengthen corporate reputation, and align practices with global sustainability goals. Expanding research in this area can further enhance understanding of how audit committees contribute to environmental practices and long-term value creation. Learning Gate 2025 Article PeerReviewed text en http://ir.unimas.my/id/eprint/47438/1/wali_3294-EAST20259%282%29231-243.pdf Mohd Waliuddin, Mohd Razali and Nurra Farisha, Fauzan and Corina, Joseph and Damien Lee, Lung Yau and Nurul Asyikin, Hassan (2025) Audit committee characteristics and environmental disclosure practices: Insights from Malaysian listed firms. Edelweiss Applied Science and Technology, 9 (2). pp. 231-243. ISSN 2576-8484 https://learning-gate.com/index.php/2576-8484/article/view/4460/1708 DOI: 10.55214/25768484.v9i2.4460
institution Universiti Malaysia Sarawak
building Centre for Academic Information Services (CAIS)
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Malaysia Sarawak
content_source UNIMAS Institutional Repository
url_provider http://ir.unimas.my/
language English
topic HG Finance
spellingShingle HG Finance
Mohd Waliuddin, Mohd Razali
Nurra Farisha, Fauzan
Corina, Joseph
Damien Lee, Lung Yau
Nurul Asyikin, Hassan
Audit committee characteristics and environmental disclosure practices: Insights from Malaysian listed firms
description Audit committee has crucial roles in enhancing organizational practices including disclosure. This study's objective is to examine the relationship between audit committee characteristics and environmental disclosure, using agency and legitimacy theories. A sample of 380 Malaysian firms from 2020 to 2021 was analysed, with data from annual reports and market capitalization from the Orbis database. The panel regression was used to achieve the objective of this study. Results show that audit committee expertise has a significant positive relationship with environmental disclosure. Skilled members with sustainability knowledge enhance transparency, build stakeholder confidence, strengthen corporate reputation, and align practices with global sustainability goals. Expanding research in this area can further enhance understanding of how audit committees contribute to environmental practices and long-term value creation.
format Article
author Mohd Waliuddin, Mohd Razali
Nurra Farisha, Fauzan
Corina, Joseph
Damien Lee, Lung Yau
Nurul Asyikin, Hassan
author_facet Mohd Waliuddin, Mohd Razali
Nurra Farisha, Fauzan
Corina, Joseph
Damien Lee, Lung Yau
Nurul Asyikin, Hassan
author_sort Mohd Waliuddin, Mohd Razali
title Audit committee characteristics and environmental disclosure practices: Insights from Malaysian listed firms
title_short Audit committee characteristics and environmental disclosure practices: Insights from Malaysian listed firms
title_full Audit committee characteristics and environmental disclosure practices: Insights from Malaysian listed firms
title_fullStr Audit committee characteristics and environmental disclosure practices: Insights from Malaysian listed firms
title_full_unstemmed Audit committee characteristics and environmental disclosure practices: Insights from Malaysian listed firms
title_sort audit committee characteristics and environmental disclosure practices: insights from malaysian listed firms
publisher Learning Gate
publishDate 2025
url http://ir.unimas.my/id/eprint/47438/1/wali_3294-EAST20259%282%29231-243.pdf
http://ir.unimas.my/id/eprint/47438/
https://learning-gate.com/index.php/2576-8484/article/view/4460/1708
_version_ 1823099883245010944
score 13.235362

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