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The Impact of Audit Committee Characteristics on Corporate Voluntary Disclosure

Hisham Kamel Madi · Zuaini Ishak · Nor Aziah Abdul Manaf

139 citations0/0 files storedProcedia - Social and Behavioral Sciences

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Auditing, Earnings Management, Governance Corporate Finance and Governance Corporate Governance and Financial Management

Abstract

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.

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References

1983Separation of Ownership and Control 2005The impact of culture and governance on corporate social reporting 2002Culture, Corporate Governance and Disclosure in Malaysian Corporations 2005The Association between Corporate Boards, Audit Committees, and Management Earnings Forecasts: An Empirical Analysis 2006Factors Influencing Voluntary Corporate Disclosure by Kenyan Companies 2011Corporate boards, audit committees and voluntary disclosure: evidence from Italian Listed Companies 2010The Association Between Accruals Quality and the Characteristics of Accounting Experts and Mix of Expertise on Audit Committees*2009Strengthening the Financial Reporting System: Can Audit Committees Deliver?

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