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The effect of governance code compliance on audit committee diversity and corporate voluntary disclosure: Evidence from dynamic panel approach

This study examines the impact of regulatory compliance on the relationship between the audit committee diversity and the extent of voluntary disclosure in the Nigerian listed firms. The study investigates 71 company from 10 sectors listed on the Nigerian Stock Exchange (NSE) in the period of 2011 –...

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Main Authors: Kabara, Ali Shariff, Abdullah, Dewi Farhana, Othman, Aniza
Format: Article
Language:English
Published: Czestochowa University of Technology 2019
Subjects:
H Social Sciences (General)
Online Access:http://eprints.utm.my/id/eprint/96984/1/AnizaOthman2019_TheEffectOfGovernanceCodeComplianceOnAuditCommittee.pdf
http://eprints.utm.my/id/eprint/96984/
http://dx.doi.org/10.17512/pjms.2019.20.1.20
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spelling my.utm.969842022-09-06T07:56:06Z http://eprints.utm.my/id/eprint/96984/ The effect of governance code compliance on audit committee diversity and corporate voluntary disclosure: Evidence from dynamic panel approach Kabara, Ali Shariff Abdullah, Dewi Farhana Othman, Aniza H Social Sciences (General) This study examines the impact of regulatory compliance on the relationship between the audit committee diversity and the extent of voluntary disclosure in the Nigerian listed firms. The study investigates 71 company from 10 sectors listed on the Nigerian Stock Exchange (NSE) in the period of 2011 – 2017. As we adopt a basic and causality research design, a quantitative approach through generalized method of moment (GMM) panel models was used to analyse the data collected from each company’s annual report and the stock exchange fact books. The result indicates that regulatory compliance has a positive and significant impact on the audit committee and voluntary disclosure. Furthermore, audit committee independence and financial expertise have a positive influence on voluntary disclosure due to the positive interaction effect of regulatory compliance. The main contribution is the introduction of corporate governance regulations as a moderator of this relationship besides using the system Generalized Method of Moment (GMM) approach as a superior estimator. This study provides insights to policymakers and the business firms interested in improving the effectiveness of corporate governance within their countries. Czestochowa University of Technology 2019 Article PeerReviewed application/pdf en http://eprints.utm.my/id/eprint/96984/1/AnizaOthman2019_TheEffectOfGovernanceCodeComplianceOnAuditCommittee.pdf Kabara, Ali Shariff and Abdullah, Dewi Farhana and Othman, Aniza (2019) The effect of governance code compliance on audit committee diversity and corporate voluntary disclosure: Evidence from dynamic panel approach. Polish Journal of Management Studies, 20 (1). pp. 223-232. ISSN 2081-7452 http://dx.doi.org/10.17512/pjms.2019.20.1.20 DOI : 10.17512/pjms.2019.20.1.20
institution Universiti Teknologi Malaysia
building UTM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Teknologi Malaysia
content_source UTM Institutional Repository
url_provider http://eprints.utm.my/
language English
topic H Social Sciences (General)
spellingShingle H Social Sciences (General)
Kabara, Ali Shariff
Abdullah, Dewi Farhana
Othman, Aniza
The effect of governance code compliance on audit committee diversity and corporate voluntary disclosure: Evidence from dynamic panel approach
description This study examines the impact of regulatory compliance on the relationship between the audit committee diversity and the extent of voluntary disclosure in the Nigerian listed firms. The study investigates 71 company from 10 sectors listed on the Nigerian Stock Exchange (NSE) in the period of 2011 – 2017. As we adopt a basic and causality research design, a quantitative approach through generalized method of moment (GMM) panel models was used to analyse the data collected from each company’s annual report and the stock exchange fact books. The result indicates that regulatory compliance has a positive and significant impact on the audit committee and voluntary disclosure. Furthermore, audit committee independence and financial expertise have a positive influence on voluntary disclosure due to the positive interaction effect of regulatory compliance. The main contribution is the introduction of corporate governance regulations as a moderator of this relationship besides using the system Generalized Method of Moment (GMM) approach as a superior estimator. This study provides insights to policymakers and the business firms interested in improving the effectiveness of corporate governance within their countries.
format Article
author Kabara, Ali Shariff
Abdullah, Dewi Farhana
Othman, Aniza
author_facet Kabara, Ali Shariff
Abdullah, Dewi Farhana
Othman, Aniza
author_sort Kabara, Ali Shariff
title The effect of governance code compliance on audit committee diversity and corporate voluntary disclosure: Evidence from dynamic panel approach
title_short The effect of governance code compliance on audit committee diversity and corporate voluntary disclosure: Evidence from dynamic panel approach
title_full The effect of governance code compliance on audit committee diversity and corporate voluntary disclosure: Evidence from dynamic panel approach
title_fullStr The effect of governance code compliance on audit committee diversity and corporate voluntary disclosure: Evidence from dynamic panel approach
title_full_unstemmed The effect of governance code compliance on audit committee diversity and corporate voluntary disclosure: Evidence from dynamic panel approach
title_sort effect of governance code compliance on audit committee diversity and corporate voluntary disclosure: evidence from dynamic panel approach
publisher Czestochowa University of Technology
publishDate 2019
url http://eprints.utm.my/id/eprint/96984/1/AnizaOthman2019_TheEffectOfGovernanceCodeComplianceOnAuditCommittee.pdf
http://eprints.utm.my/id/eprint/96984/
http://dx.doi.org/10.17512/pjms.2019.20.1.20
_version_ 1744353698155331584
score 13.211869

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