文章基本信息

标题：The Impact of Audit Committee Characteristics on Corporate Voluntary Disclosure
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作者：Hisham Kamel Madi ; Hisham Kamel Madi ; Zuaini Ishak 等
期刊名称：Procedia - Social and Behavioral Sciences
印刷版ISSN：1877-0428
出版年度：2014
卷号：164
页码：486-492
DOI：10.1016/j.sbspro.2014.11.106
语种：English
出版社：Elsevier
摘要：AbstractThe 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.
关键词：Audit committee characteristics;corporate voluntary disclosure;corporate governance