Audit committee diversity towards voluntary disclosure reporting with existence of regulatory regime as moderation variable

• Main Authors: Kabara, A. S., Abdullah, D. F., Othman, A.
• Format: Article
• Published: International Academic Journals 2019
• Subjects: HG Finance
• Online Access: http://eprints.utm.my/id/eprint/91767/

The audit committee is a fundamental and prerequisite tool for fulfilling board’s monitoring role of ensuring transparency, financial and managerial efficiency. Therefore, it has been applied to address perceived governance failure. This paper aims to critically review the previous literature on the...