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2018 | OriginalPaper | Buchkapitel

The Relationship Between Audit Committee Characteristics and the Level of Sustainability Report Disclosure

verfasst von : Amina Mohammed Buallay, Esra Saleh AlDhaen

Erschienen in: Challenges and Opportunities in the Digital Era

Verlag: Springer International Publishing

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Abstract

This study examined the relationship between Audit committee (AC) characteristics and the level of sustainability report disclosure in gulf countries (GCC). We examined 59 listed banks listed during the period from 2013 to 2017. The results showed that AC size, independency of AC members and AC meetings have significant and positive impact on sustainability report disclosure. However, AC member’s financial expertise has negative and significant impact on the sustainability disclosure. The study provides insights about the level of sustainability reporting in GCC countries and how this kind of non-financial disclosure could improve through governance practices especially AC, which might be utilized by banks to explore how AC can and does play a role in contributing towards achievement of the sustainability disclosure.

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Titel: The Relationship Between Audit Committee Characteristics and the Level of Sustainability Report Disclosure
verfasst von: Amina Mohammed Buallay
Esra Saleh AlDhaen
Verlag: Springer International Publishing
Buch: Challenges and Opportunities in the Digital Era
Print ISBN: 978-3-030-02130-6

Electronic ISBN: 978-3-030-02131-3

Copyright-Jahr: 2018
DOI: https://doi.org/10.1007/978-3-030-02131-3_44

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