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Audit committee competencies and corporate disclosure transparency of Malaysian government linked companies

Transparency through corporate disclosure is crucial especially in a society that demands for real-time information. Underlying this is a belief that competency enhances the effectiveness of audit committees and, by extension, the corporate disclosure transparency. This study primarily analyses the...

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Main Authors: Manap M.I.A., Ya�acob N.S., Alrazi B.
Other Authors: 57949128900
Format: Article
Published: Inderscience Publishers 2023
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spelling my.uniten.dspace-270902023-05-29T17:39:26Z Audit committee competencies and corporate disclosure transparency of Malaysian government linked companies Manap M.I.A. Ya�acob N.S. Alrazi B. 57949128900 57949373000 46461112300 Transparency through corporate disclosure is crucial especially in a society that demands for real-time information. Underlying this is a belief that competency enhances the effectiveness of audit committees and, by extension, the corporate disclosure transparency. This study primarily analyses the relationship between audit committee competencies and corporate disclosure transparency of Malaysian GLCs. The competencies examined in details are experience, advanced academic qualification, training and multiple directorships. Regarding experience, it is divided into accounting financial experts, finance experts and supervisory experts. To achieve this objective, a quantitative-positivist approach has been adopted in this study wherein the aggregate disclosure index was designed and annual reports of ten GLCs for the period of 2009�2017 were used to collect data. Using multiple regression analysis on the data collected, the results show that accounting financial experts, finance experts and advanced academic qualification have a significant positive influence on the corporate disclosure transparency. However, there is no evidence that supervisory experts, training and multiple directorships affect corporate disclosure transparency. Copyright � 2022 Inderscience Enterprises Ltd. Final 2023-05-29T09:39:26Z 2023-05-29T09:39:26Z 2022 Article 10.1504/ijpspm.2022.126238 2-s2.0-85140980482 https://www.scopus.com/inward/record.uri?eid=2-s2.0-85140980482&doi=10.1504%2fijpspm.2022.126238&partnerID=40&md5=99837774390a27e0319f1efe0c86b0cb https://irepository.uniten.edu.my/handle/123456789/27090 10 2-Mar 345 362 Inderscience Publishers Scopus
institution Universiti Tenaga Nasional
building UNITEN Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Tenaga Nasional
content_source UNITEN Institutional Repository
url_provider http://dspace.uniten.edu.my/
description Transparency through corporate disclosure is crucial especially in a society that demands for real-time information. Underlying this is a belief that competency enhances the effectiveness of audit committees and, by extension, the corporate disclosure transparency. This study primarily analyses the relationship between audit committee competencies and corporate disclosure transparency of Malaysian GLCs. The competencies examined in details are experience, advanced academic qualification, training and multiple directorships. Regarding experience, it is divided into accounting financial experts, finance experts and supervisory experts. To achieve this objective, a quantitative-positivist approach has been adopted in this study wherein the aggregate disclosure index was designed and annual reports of ten GLCs for the period of 2009�2017 were used to collect data. Using multiple regression analysis on the data collected, the results show that accounting financial experts, finance experts and advanced academic qualification have a significant positive influence on the corporate disclosure transparency. However, there is no evidence that supervisory experts, training and multiple directorships affect corporate disclosure transparency. Copyright � 2022 Inderscience Enterprises Ltd.
author2 57949128900
author_facet 57949128900
Manap M.I.A.
Ya�acob N.S.
Alrazi B.
format Article
author Manap M.I.A.
Ya�acob N.S.
Alrazi B.
spellingShingle Manap M.I.A.
Ya�acob N.S.
Alrazi B.
Audit committee competencies and corporate disclosure transparency of Malaysian government linked companies
author_sort Manap M.I.A.
title Audit committee competencies and corporate disclosure transparency of Malaysian government linked companies
title_short Audit committee competencies and corporate disclosure transparency of Malaysian government linked companies
title_full Audit committee competencies and corporate disclosure transparency of Malaysian government linked companies
title_fullStr Audit committee competencies and corporate disclosure transparency of Malaysian government linked companies
title_full_unstemmed Audit committee competencies and corporate disclosure transparency of Malaysian government linked companies
title_sort audit committee competencies and corporate disclosure transparency of malaysian government linked companies
publisher Inderscience Publishers
publishDate 2023
_version_ 1806427470813986816
score 13.211869

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