Audit Committee Characteristics and Voluntary Disclosure: Evidence from Malaysian Listed Firms

Global economic crisis in 2008 has increased the focus on the role of audit committee in ensuring integrity and transparency in corporate reporting. Audit committee characteristics are crucial in determining the ability of audit committee in carrying out its responsibilities effectively. Hence, this...

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Main Authors: Madi, Hisham Kamel, Ishak, Zuaini, Abdul Manaf, Nor Aziah
Format: Article
Language:English
Published: UITM 2013
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Online Access:http://repo.uum.edu.my/23620/1/TIFEJ%203%201%202013%2014%2021.pdf
http://repo.uum.edu.my/23620/
http://myjms.mohe.gov.my/index.php/tifej/article/view/1615
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spelling my.uum.repo.236202018-03-15T01:32:42Z http://repo.uum.edu.my/23620/ Audit Committee Characteristics and Voluntary Disclosure: Evidence from Malaysian Listed Firms Madi, Hisham Kamel Ishak, Zuaini Abdul Manaf, Nor Aziah HF5601 Accounting Global economic crisis in 2008 has increased the focus on the role of audit committee in ensuring integrity and transparency in corporate reporting. Audit committee characteristics are crucial in determining the ability of audit committee in carrying out its responsibilities effectively. Hence, this study aims to investigate the contribution of audit committee characteristics; independence, accounting expertise, multiple directorship, size, and diligence to audit committee effectiveness over corporate voluntary disclosure by Malaysian listed firms.The study uses 146 firms listed on Bursa Malaysia for the year 2006.The empirical results have revealed that proportion of independent directors, and number of directors on audit committee is significantly associated with corporate voluntary disclosure, and hence enhances audit committee effectiveness.The study contributes to the understanding of the association between audit committee characteristics and such committee effectiveness in respect to voluntary disclosure practices. UITM 2013 Article PeerReviewed application/pdf en http://repo.uum.edu.my/23620/1/TIFEJ%203%201%202013%2014%2021.pdf Madi, Hisham Kamel and Ishak, Zuaini and Abdul Manaf, Nor Aziah (2013) Audit Committee Characteristics and Voluntary Disclosure: Evidence from Malaysian Listed Firms. Terengganu International Finance and Economics Journal, 3 (1). pp. 14-21. ISSN 2232-0539 http://myjms.mohe.gov.my/index.php/tifej/article/view/1615
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Institutionali Repository
url_provider http://repo.uum.edu.my/
language English
topic HF5601 Accounting
spellingShingle HF5601 Accounting
Madi, Hisham Kamel
Ishak, Zuaini
Abdul Manaf, Nor Aziah
Audit Committee Characteristics and Voluntary Disclosure: Evidence from Malaysian Listed Firms
description Global economic crisis in 2008 has increased the focus on the role of audit committee in ensuring integrity and transparency in corporate reporting. Audit committee characteristics are crucial in determining the ability of audit committee in carrying out its responsibilities effectively. Hence, this study aims to investigate the contribution of audit committee characteristics; independence, accounting expertise, multiple directorship, size, and diligence to audit committee effectiveness over corporate voluntary disclosure by Malaysian listed firms.The study uses 146 firms listed on Bursa Malaysia for the year 2006.The empirical results have revealed that proportion of independent directors, and number of directors on audit committee is significantly associated with corporate voluntary disclosure, and hence enhances audit committee effectiveness.The study contributes to the understanding of the association between audit committee characteristics and such committee effectiveness in respect to voluntary disclosure practices.
format Article
author Madi, Hisham Kamel
Ishak, Zuaini
Abdul Manaf, Nor Aziah
author_facet Madi, Hisham Kamel
Ishak, Zuaini
Abdul Manaf, Nor Aziah
author_sort Madi, Hisham Kamel
title Audit Committee Characteristics and Voluntary Disclosure: Evidence from Malaysian Listed Firms
title_short Audit Committee Characteristics and Voluntary Disclosure: Evidence from Malaysian Listed Firms
title_full Audit Committee Characteristics and Voluntary Disclosure: Evidence from Malaysian Listed Firms
title_fullStr Audit Committee Characteristics and Voluntary Disclosure: Evidence from Malaysian Listed Firms
title_full_unstemmed Audit Committee Characteristics and Voluntary Disclosure: Evidence from Malaysian Listed Firms
title_sort audit committee characteristics and voluntary disclosure: evidence from malaysian listed firms
publisher UITM
publishDate 2013
url http://repo.uum.edu.my/23620/1/TIFEJ%203%201%202013%2014%2021.pdf
http://repo.uum.edu.my/23620/
http://myjms.mohe.gov.my/index.php/tifej/article/view/1615
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score 13.214268