Do audit committee attributes influence integrated reporting quality? An agency theory viewpoint
| Autor: | Michele Rubino, Arcangelo Marrone, Nicola Raimo, Filippo Vitolla |
|---|---|
| Rok vydání: | 2020 |
| Předmět: |
business.industry
Strategy and Management media_common.quotation_subject 05 social sciences Geography Planning and Development Perspective (graphical) Audit committee Principal–agent problem Novelty Accounting Sample (statistics) 010501 environmental sciences Management Monitoring Policy and Law Integrated reporting 01 natural sciences 0502 economics and business Quality (business) Business Business and International Management 050203 business & management 0105 earth and related environmental sciences media_common |
| Zdroj: | Business Strategy and the Environment. 30:522-534 |
| ISSN: | 1099-0836 0964-4733 |
| Popis: | The limits of financial disclosure in meeting the investors' needs have led to the request for reporting frameworks capable of incorporating information of different nature. Integrated reporting (IR), which is the latest novelty in organisational reporting practice, promises to bring together material financial and non‐financial information. IR has received considerable academic attention in recent years. However, little attention has been paid to the role of the audit committee in IR processes, despite the influence that this body has on disclosure, thanks to its supervisory and monitoring functions. This study bridges this gap by analysing the effect of the audit committee attributes on integrated reporting quality (IRQ) from an agency theory perspective. The regression analysis, conducted on a sample of 125 international firms, demonstrated a positive effect of size, independence and meeting frequency of the audit committee on IRQ and a non‐significant effect of financial expertise. |
| Databáze: | OpenAIRE |
| Externí odkaz: |
|
Plný text