Madi, Hisham Kamel and Ishak, Zuaini and Abdul Manaf, Nor Aziah (2014) The impact of audit committee characteristics on corporate voluntary disclosure. In: International Conference on Accounting Studies (ICAS) 2014, 18 - 19 August 2014, Putra World Trade Centre, Kuala Lumpur.

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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.

Item Type:	Conference or Workshop Item (Paper)
Additional Information:	Published in Procedia Social and Behavioral Sciences, Volume 164 (2014), ISSN 1877-0428 pp. 1-666. Organized by: School of Accountancy, College of Business, Universiti Utara Malaysia.
Uncontrolled Keywords:	Audit committee characteristics; corporate voluntary disclosure; corporate governance
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User:	Prof. Madya Dr. Zuaini Ishak
Date Deposited:	24 Mar 2015 01:28
Last Modified:	18 Apr 2016 01:58
URI:	https://repo.uum.edu.my/id/eprint/13420

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