The relationship between audit committee effectiveness and the level of corporate risk disclosure: the relevance of pre-and post-Mccg 2012 / Sarliza Saari … [et al.]

• Main Authors: Saari, Sarliza, Mohd Suffian, Mohd Taufik, Abd Ghafar, Mohd Shatari, Mohamed Azhari, Muhammad Iqbal
• Format: Article
• Language: English
• Published: Accounting Research Institute (ARI), Universiti Teknologi MARA, Shah Alam 2020
• Subjects: Risk management. Risk in industry. Operational risk; Personnel management. Employment management
• Online Access: https://ir.uitm.edu.my/id/eprint/31049/1/31049.pdf; https://ir.uitm.edu.my/id/eprint/31049/; https://mar.uitm.edu.my/
• Institution: Universiti Teknologi Mara

This study examined the relationship between audit committee effectiveness and the level of corporate risk disclosure amongst Malaysian listed companies pre- and post-Malaysian Code of Corporate Governance 2012. Content analysis was employed. A total of 122 firm-year observations was examined in ord...