Skip to Main content Skip to Navigation
Conference papers

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

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.
Complete list of metadata

Cited literature [43 references]  Display  Hide  Download

https://hal.inria.fr/hal-02274149
Contributor : Hal Ifip <>
Submitted on : Thursday, August 29, 2019 - 3:37:41 PM
Last modification on : Thursday, December 26, 2019 - 10:48:02 AM

File

474698_1_En_44_Chapter.pdf
Files produced by the author(s)

Licence


Distributed under a Creative Commons Attribution 4.0 International License

Identifiers

Citation

Amina Buallay, Esra Aldhaen. The Relationship Between Audit Committee Characteristics and the Level of Sustainability Report Disclosure. 17th Conference on e-Business, e-Services and e-Society (I3E), Oct 2018, Kuwait City, Kuwait. pp.492-503, ⟨10.1007/978-3-030-02131-3_44⟩. ⟨hal-02274149⟩

Share

Metrics

Record views

91

Files downloads

13