Does audit committee characteristics a driver in risk disclosure?

Almunawwaroh, Medina; Setiawan, Doddy

doi:10.1080/23311975.2023.2167551

Cited by 8 publications

(2 citation statements)

References 45 publications

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“…The audit committee is not only appointed by shareholders, but also reports to shareholders in the annual financial statements. Numerous studies have demonstrated the positive influence of Audit Committee (AC) attributes on various types of disclosure, including CSR reporting (Mohammadi et al, 2021;Qaderi et al, 2020), corporate philanthropic donations (Umar et al, 2023), risk disclosure (Almunawwaroh & Setiawan, 2023), forward-looking disclosure (Al Lawati et al, 2021), and sustainability reporting practices (Arif et al, 2021;Pozzoli et al, 2022;Tumwebaze et al, 2022). However, earlier research analyzing the impact of individual AC attributes (such as size, independence, financial expertise, and meetings) on Integrated Reporting Quality (IRQ) has yielded inconsistent results.…”

Section: Introductionmentioning

confidence: 99%

Moderating Role of Audit Committee Effectiveness on the Relationship between Board Gender Charateristic and Quality If Integrated Reporting Among Firms Listed In Nse

Mwangi,

Koske,

Bonuke

2024

JEFMS

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The Audit Committee is claimed to bolster the reliability and precision of financial statement data by managing risks and advocating for ethical conduct within businesses. Its duties include examining financial information, supervising internal audits and auditor impartiality, verifying data presented to the board and shareholders, and scrutinizing ethical matters. Therefore, integrating the Audit Committee into public Joint Stock Companies (JSCs) has the potential to yield benefits for both the organizations and their stakeholders. Firms need to facilitate collaboration between the board and the audit committee to ensure alignment on strategic goals, risk management priorities, and reporting objectives. They also need to leverage the diverse perspectives and expertise of board members, including gender-diverse members, to inform audit committee discussions and decisions. Encourage open dialogue and information sharing between the board and the audit committee to enhance transparency and accountability in the reporting process. By implementing these strategies, firms can leverage the gender diversity of board members and the effectiveness of the audit committee to improve the quality of integrated reporting, leading to better decision-making, enhanced stakeholder trust, and long-term sustainable growth.

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Section: Introductionmentioning

confidence: 99%

Moderating Role of Audit Committee Effectiveness on the Relationship between Board Gender Charateristic and Quality If Integrated Reporting Among Firms Listed In Nse

Mwangi,

Koske,

Bonuke

2024

JEFMS

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“…Larger firms may have more resources and experience to dedicate to understanding and comprehensively assessing business risks (Dwyer et al, 2023). On the other hand, smaller firms may provide more personalized and focused attention to clients, which can also be valuable in identifying and managing specific risks (Almunawwaroh & Setiawan, 2023). The specialization of an audit firm is another important factor.…”

Section: Introductionmentioning

confidence: 99%

The Effect of the Characteristics of the Audit Firm and Client on the Application of the Business Risk Audit Approach

Hobaishi,

Sharabi,

Mehgani

et al. 2024

EJAAFR

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The purpose of this study is to identify the impact of certain fundamental characteristics of audit firms and their clients on the application of the business risk audit approach in Yemen, as well as to identify the responses implemented by these firms and companies to these characteristics. The study uses a descriptive-analytical approach, where the data collected through the questionnaire are described and analyzed using appropriate statistical methods. The study sample included 60 auditors from 42 audit firms and 8 individual offices, with a focus on larger offices and those associated with international audit offices, as they are more likely to apply the business risk-based audit approach. Data was sourced from the Ministry of Industry and Trade’s publications on licensed audit offices. Out of 50 electronic and 10 paper questionnaires distributed, 38 responses were received, representing a response rate of 63.33%. The results showed that the characteristics related to the audit firm have a varying impact on the application of the business risk audit approach and that the specialization of the audit firm in the client's business is the most influential factor in this regard. The results also showed that the characteristics related to audit clients do not affect the application of the business risk audit approach, indicating the existence of other factors that may affect this approach. This study is one of the few studies that address the application of the business risk audit approach in the Yemeni context, highlighting the factors affecting this application and its challenges. The study also provides some recommendations to improve audit quality and deal with business risks.

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Do level, field, and place of board members’ Education impact financial risk disclosure? A Saudi Empirical evidence

Al-Dubai

2023

Heliyon

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Does audit committee characteristics a driver in risk disclosure?

Cited by 8 publications

References 45 publications

Moderating Role of Audit Committee Effectiveness on the Relationship between Board Gender Charateristic and Quality If Integrated Reporting Among Firms Listed In Nse

Moderating Role of Audit Committee Effectiveness on the Relationship between Board Gender Charateristic and Quality If Integrated Reporting Among Firms Listed In Nse

The Effect of the Characteristics of the Audit Firm and Client on the Application of the Business Risk Audit Approach

Do level, field, and place of board members’ Education impact financial risk disclosure? A Saudi Empirical evidence

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