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The impact of audit committee characteristics on corporate voluntary disclosure

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 independen...

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Main Authors: Madi, Hisham Kamel, Ishak, Zuaini, Abdul Manaf, Nor Aziah
Format: Conference or Workshop Item
Language:English
Published: Elsevier Ltd. 2014
Subjects:
HF5601 Accounting
Online Access:http://repo.uum.edu.my/13420/1/68.pdf
http://repo.uum.edu.my/13420/
http://dx.doi.org/10.1016/j.sbspro.2014.11.106
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spelling my.uum.repo.134202016-04-18T01:58:52Z http://repo.uum.edu.my/13420/ The impact of audit committee characteristics on corporate voluntary disclosure Madi, Hisham Kamel Ishak, Zuaini Abdul Manaf, Nor Aziah HF5601 Accounting 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 multiple 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. Elsevier Ltd. 2014 Conference or Workshop Item PeerReviewed application/pdf en cc_by_nc_nd http://repo.uum.edu.my/13420/1/68.pdf Madi, Hisham Kamel and Ishak, Zuaini and Abdul Manaf, Nor Aziah (2014) The impact of audit committee characteristics on corporate voluntary disclosure. In: International Conference on Accounting Studies (ICAS) 2014, 18 - 19 August 2014, Putra World Trade Centre, Kuala Lumpur. http://dx.doi.org/10.1016/j.sbspro.2014.11.106 doi:10.1016/j.sbspro.2014.11.106
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Institutionali Repository
url_provider http://repo.uum.edu.my/
language English
topic HF5601 Accounting
spellingShingle HF5601 Accounting
Madi, Hisham Kamel
Ishak, Zuaini
Abdul Manaf, Nor Aziah
The impact of audit committee characteristics on corporate voluntary disclosure
description 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 multiple 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.
format Conference or Workshop Item
author Madi, Hisham Kamel
Ishak, Zuaini
Abdul Manaf, Nor Aziah
author_facet Madi, Hisham Kamel
Ishak, Zuaini
Abdul Manaf, Nor Aziah
author_sort Madi, Hisham Kamel
title The impact of audit committee characteristics on corporate voluntary disclosure
title_short The impact of audit committee characteristics on corporate voluntary disclosure
title_full The impact of audit committee characteristics on corporate voluntary disclosure
title_fullStr The impact of audit committee characteristics on corporate voluntary disclosure
title_full_unstemmed The impact of audit committee characteristics on corporate voluntary disclosure
title_sort impact of audit committee characteristics on corporate voluntary disclosure
publisher Elsevier Ltd.
publishDate 2014
url http://repo.uum.edu.my/13420/1/68.pdf
http://repo.uum.edu.my/13420/
http://dx.doi.org/10.1016/j.sbspro.2014.11.106
_version_ 1644281179769143296
score 13.211869

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