文章基本信息

标题：Influence of Audit Committee Characteristics on Voluntary Ethics Disclosure
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作者：Rohana Othman ; Rohana Othman ; Ili Farhana Ishak 等
期刊名称：Procedia - Social and Behavioral Sciences
印刷版ISSN：1877-0428
出版年度：2014
卷号：145
页码：330-342
DOI：10.1016/j.sbspro.2014.06.042
语种：English
出版社：Elsevier
摘要：AbstractThis study examines the influence of audit committee characteristics on voluntary ethics disclosures of the top 94 companies listed on Bursa Malaysia. The study employs content analysis of company's annual report and multiple linear regressions to look at the relationships between voluntary ethics disclosure and audit committee characteristics. The result from the study suggests that only two audit committee characteristics (tenure and multiple directorships) are associated with the voluntary ethics disclosure, whilst independence, expertise, meeting frequency and size were inconsistent. This study serves to assist the stakeholders in putting greater emphasis on audit committee in determining ethics disclosure of companies.
关键词：Audit committee;Voluntary ethics disclosure;Bursa Malaysia