文章基本信息

标题：The Impact of Audit Committee Characteristics on Environmental and Social Disclosures
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作者：Ali Altuğ Biçer ; Imad Mohamed Feneir
期刊名称：International Journal of Research in Business and Social Science
印刷版ISSN：2147-4478
出版年度：2019
卷号：8
期号：3
页码：111-121
DOI：10.20525/ijrbs.v8i3.262
出版社：Society for the Study of Business & Finance
摘要：The main reasons for corporate participation in environmental and social disclosure are stability, development, and continuity through participation in protecting the environment and optimizing the use of available resources. As well as the company practices and participation in society of the most important means to create a good image of the company in the community. There is a rise demand for companies to take accountability for their environmental and societal impacts. A core role of the Audit Committee (AC) is to help the board of directors in overseeing the company's reporting policy and oversees the quality of financial reporting in the company. This study examined the impact of audit committee characteristics on the level of environmental and social disclosures in listed banks in Borsa Istanbul. The results of the study showed that there is no statistically significant relationship between the characteristics of the audit committee and the environmental and social disclosures. Consequently, these characteristics have no effect on the volume or type of disclosure and their inability to predict them.
关键词：Audit committee (AC); AC Size; AC Meetings; AC Expertise; Environmental disclosure; social disclosure