The impact of audit committee characteristics on corporate voluntary disclosure

• Main Authors: Madi, Hisham Kamel, Ishak, Zuaini, Abdul Manaf, Nor Aziah
• Format: Conference or Workshop Item
• Language: English
• Published: Elsevier Ltd. 2014
• Subjects: HF5601 Accounting
• Online Access: http://repo.uum.edu.my/13420/1/68.pdf; http://repo.uum.edu.my/13420/; http://dx.doi.org/10.1016/j.sbspro.2014.11.106

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 independen...