Influence of audit committee characteristics on voluntary ethics disclosure

被引：39

作者：

Othman, Rohana ^{[1
]}

Ishak, Ili Farhana ^{[2
]}

Arif, Siti Maznah Mohd ^{[2
]}

Aris, Nooraslinda Abdul ^{[2
]}

机构：

[1] Univ Teknol MARA, Accounting Res Inst, Shah Alam 40450, Malaysia

[2] Univ Teknol MARA, Fac Accountancy, Shah Alam 40450, Malaysia

来源：

INTERNATIONAL CONFERENCE ON CORPORATE GOVERNANCE & STRATEGIC MANAGEMENT (ICGSM) 2014 | 2014年 / 145卷

关键词：

Audit committee; Voluntary ethics disclosure; Bursa Malaysia; CORPORATE GOVERNANCE; EARNINGS MANAGEMENT; BOARD; CODES; LIKELIHOOD; OWNERSHIP; EXPERTISE; SELECTION;

D O I：

10.1016/j.sbspro.2014.06.042

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

This 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. (C) 2014 Elsevier Ltd.

引用

页码：330 / 342

页数：13

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