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The influence of audit committee characteristics on voluntary corporate social responsibility disclosure: Australian evidence

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thesis
posted on 28.03.2022, 15:47 by Shamim Tashakor
Recent regulatory changes due to high profile corporate collapses have attempted to rebuild confidence in corporate governance systems by enhancing voluntary disclosure. This study examines the influence of audit committee characteristics on voluntary corporate social responsibility (CSR) disclosure. Drawing on agency theory, the study develops hypotheses about relationships between voluntary CSR disclosure and audit committee characteristics such as the size of the committee, frequency of audit committee meetings, audit committee independence, financial expertise and gender representation. The study uses multiple regression analysis on data collected from the corporate annual reports of 181 listed companies in Australia. The findings indicate that audit committee characteristics such as the proportion of audit committee independent members, frequency of audit committee meetings, and size of the audit committee bear a significant positive influence on the level of CSR disclosure. However, there is no evidence that audit committee characteristics such as the presence of an independent chair, financial expertise and the presence of females on the audit committee have a significant effect on CSR disclosure. The findings of this study should be of particular interest to regulators, shareholders, investment analysts and managers in Australia.

History

Table of Contents

Chapter One. Introduction -- Chapter Two. Literature review -- Chapter Three. Research method -- Chapter Four. Results -- Chapter Five. Conclusion.

Notes

Bibliography: leaves 67-71 Theoretical thesis.

Awarding Institution

Macquarie University

Degree Type

Thesis MRes

Degree

MRes, Macquarie University, Faculty of Business and Economics, Department of Accounting and Corporate Governance

Department, Centre or School

Department of Accounting and Corporate Governance

Year of Award

2014

Principal Supervisor

Ranjith Appuhami

Additional Supervisor 1

Alan Kilgore

Rights

Copyright Shamim Tashakor 2014. Copyright disclaimer: http://www.copyright.mq.edu.au

Language

English

Jurisdiction

Australia

Extent

1 online resource (84 leaves) graphs, tables

Former Identifiers

mq:44872 http://hdl.handle.net/1959.14/1072842