Association between Board of Director Characteristics and the Amount of Voluntary Audit Committee Disclosures

• Main Author: Van der Zahn, Jean-Luc Wolfgang Mitchell
• Format: text
• Language: English
• Published: Institutional Knowledge at Singapore Management University 2004
• Subjects: audit committees; board of director characteristics; voluntary disclosure; Singapore; corporate governance; annual reports; Accounting; Business Law, Public Responsibility, and Ethics; Corporate Finance
• Online Access: https://ink.library.smu.edu.sg/soa_research/118; http://dx.doi.org/10.1504/ijbge.2004.005256
• Institution: Singapore Management University

This study empirically examines the association between certain director characteristics and the extent of voluntary audit committee disclosure in annual reports. Results suggest that Singapore's publicly traded firms are more likely to voluntarily disclose audit committee related information a...