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The Impact of Audit Committee Characteristics on Corporate Voluntary Disclosure
15 references·16 citing·33 second hopsampled
The Impact of Audit Committee Characteristics on Corporate Voluntary Disclosure (2014)The Impact of Audit Committee Characteris…The effect of audit committee characteristics on intellectual capital disclosure (2012)The effect of audit committee…Corporate boards, audit committees and voluntary disclosure: evidence from Italian Listed Companies (2011)Corporate boards, audit commi…The Association Between Accruals Quality and the Characteristics of Accounting Experts and Mix of Expertise on Audit Committees* (2010)The Association Between Accru…Board ownership, audit committees' effectiveness and corporate voluntary disclosures (2010)Board ownership, audit commit…Strengthening the Financial Reporting System: Can Audit Committees Deliver? (2009)Strengthening the Financial R…Innate and discretionary accruals quality and corporate governance (2009)Innate and discretionary accr…The impact of corporate governance on Internet financial reporting (2008)The impact of corporate gover…The Relationship between Voluntary Disclosure and Independent Directors in the Presence of a Dominant Shareholder (2007)The Relationship between Volu…Perpetuating traditional influences: Voluntary disclosure in Malaysia following the economic crisis (2006)Perpetuating traditional infl…Factors Influencing Voluntary Corporate Disclosure by Kenyan Companies (2006)Factors Influencing Voluntary…The impact of culture and governance on corporate social reporting (2005)The impact of culture and gov…The Association between Corporate Boards, Audit Committees, and Management Earnings Forecasts: An Empirical Analysis (2005)The Association between Corpo…Audit Committees and Quarterly Earnings Management (2005)Audit Committees and Quarterl…Culture, Corporate Governance and Disclosure in Malaysian Corporations (2002)Culture, Corporate Governance…Separation of Ownership and Control (1983)Separation of Ownership and C…Determinants of the extent and quality of corporate social responsibility disclosure in the industrial and services sectors: the case of Jordan (2022)Determinants of the extent an…Audit committee characteristics and corporate governance disclosure: evidence from Vietnam listed companies (2022)Audit committee characteristi…Do audit committee characteristics improve financial reporting quality in emerging markets? Evidence from Iran (2021)Do audit committee characteri…Corporate social and environmental disclosure as a sustainable development tool provided by board sub‐committees: Do women directors play a relevant moderating role? (2021)Corporate social and environm…Corporate governance and voluntary disclosure: evidence from India (2021)Corporate governance and volu…Corporate governance and integrated reporting: evidence of French companies (2021)Corporate governance and inte…Audit committee diversity and corporate scandals: evidence from the UK (2021)Audit committee diversity and…Audit committee characteristics and bank performance: evidence from India (2021)Audit committee characteristi…Board governance mechanisms and sustainability reporting quality: A theoretical framework (2020)Board governance mechanisms a…The role of audit committee attributes in corporate sustainability reporting (2019)The role of audit committee a…The Relationship Between Audit Committee Characteristics and the Level of Sustainability Report Disclosure (2018)The Relationship Between Audi…The Influence of Corporate Governance on Environmental Disclosure of Listed Non-Financial Firms in Nigeria (2018)The Influence of Corporate Go…The direct and indirect effect of the existence of risk management on the relationship between audit committee and corporate social responsibility disclosure (2018)The direct and indirect effec…Corporate board characteristics and environmental disclosure quantity: Evidence from South Africa (integrated reporting) and Nigeria (traditional reporting) (2018)Corporate board characteristi…Audit committee characteristics: an empirical investigation of the contribution to intellectual capital efficiency (2018)Audit committee characteristi…The link between audit committees, corporate governance quality and firm performance: A literature review (2017)The link between audit commit…Coefficient Alpha and the Internal Structure of Tests (1951)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Content Analysis: An Introduction to its Methodology. 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(1976)Agency Problems and the Theory of the Firm (1980)Strategic assets and organizational rent (1993)A Survey of Corporate Governance (1997)Institutionalized Organizations: Formal Structure as Myth and Ceremony (1977)Is Environmental Governance Substantive or Symbolic? An Empirical Investigation (2012)The extent of corporate governance disclosure and its determinants in a developing market: The case of Egypt (2012)Bank governance, regulation, supervision, and risk reporting: Evidence from operational risk disclosures in European banks (2013)
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References

  • 1983Separation of Ownership and Control19,446 cited
  • 2005The impact of culture and governance on corporate social reporting2,031 cited
  • 2002Culture, Corporate Governance and Disclosure in Malaysian Corporations2,013 cited
  • 2005The Association between Corporate Boards, Audit Committees, and Management Earnings Forecasts: An Empirical Analysis1,391 cited
  • 2006Factors Influencing Voluntary Corporate Disclosure by Kenyan Companies948 cited
  • 2011Corporate boards, audit committees and voluntary disclosure: evidence from Italian Listed Companies673 cited
  • 2010The Association Between Accruals Quality and the Characteristics of Accounting Experts and Mix of Expertise on Audit Committees*626 cited
  • 2009Strengthening the Financial Reporting System: Can Audit Committees Deliver?469 cited
  • 2008The impact of corporate governance on Internet financial reporting454 cited
  • 2005Audit Committees and Quarterly Earnings Management414 cited
  • 2006Perpetuating traditional influences: Voluntary disclosure in Malaysia following the economic crisis393 cited
  • 2012The effect of audit committee characteristics on intellectual capital disclosure393 cited
  • 2007The Relationship between Voluntary Disclosure and Independent Directors in the Presence of a Dominant Shareholder376 cited
  • 2010Board ownership, audit committees' effectiveness and corporate voluntary disclosures

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204 cited
  • 2009Innate and discretionary accruals quality and corporate governance203 cited
  • Cited by

    • 2019The role of audit committee attributes in corporate sustainability reporting214 cited
    • 2018Corporate board characteristics and environmental disclosure quantity: Evidence from South Africa (integrated reporting) and Nigeria (traditional reporting)133 cited
    • 2021Corporate social and environmental disclosure as a sustainable development tool provided by board sub‐committees: Do women directors play a relevant moderating role?117 cited
    • 2018Audit committee characteristics: an empirical investigation of the contribution to intellectual capital efficiency79 cited
    • 2018The direct and indirect effect of the existence of risk management on the relationship between audit committee and corporate social responsibility disclosure74 cited
    • 2018The Influence of Corporate Governance on Environmental Disclosure of Listed Non-Financial Firms in Nigeria69 cited
    • 2022Determinants of the extent and quality of corporate social responsibility disclosure in the industrial and services sectors: the case of Jordan67 cited
    • 2018The Relationship Between Audit Committee Characteristics and the Level of Sustainability Report Disclosure61 cited
    • 2021Audit committee diversity and corporate scandals: evidence from the UK57 cited
    • 2020Board governance mechanisms and sustainability reporting quality: A theoretical framework57 cited
    • 2022Audit committee characteristics and corporate governance disclosure: evidence from Vietnam listed companies56 cited
    • 2021Do audit committee characteristics improve financial reporting quality in emerging markets? Evidence from Iran50 cited
    • 2021Corporate governance and integrated reporting: evidence of French companies50 cited
    • 2021Audit committee characteristics and bank performance: evidence from India49 cited
    • 2021Corporate governance and voluntary disclosure: evidence from India44 cited
    • 2017The link between audit committees, corporate governance quality and firm performance: A literature review41 cited