Audit committee and integrated reporting quality: empirical evidence from an emerging market

• Autorzy: Mohd Ariff Arifatul Husna , Fayad Abdallah A.S. , Sawandi Norfaiezah , Abu Bakar Fathiyyah , Md Hashim Mohd Farid Asraf , Abdul Latif Rohaida

Identyfikatory

DOI

10.17512/pjms.2023.28.2.14

Warianty tytułu

PL

Zespół audytowy i jakość sprawozdawczości zintegrowanej: dowody empiryczne z rynku wschodzącego

• Języki publikacji: EN

Abstrakty

EN

This study aims to investigate the influence of audit committees on integrated reporting quality (IRQ). The characteristics of the audit committee that are taken into consideration include its size, independence, financial expertise, meetings, and audit committee chair expertise. A total sample of 64 companies was considered from 2017 until 2020, which resulted in the generation of 173 integrated reports. IRQ and audit committee data are hand-collected from the integrated reports using the content analysis method. The regression analysis using the Panel Corrected Standard Errors shows that audit committee size, independence, and chair expertise are positively related to integrated reporting quality. Meanwhile, audit committee meetings are found to be negatively associated with integrated reporting quality. The findings of thi study contribute to the existing body of literature in a variety of different ways, and they add to the vigorous discussion about integrated reporting that is taking place in academia and among practitioners. In addition, it is the first study in Malaysia to analyse such a link between audit committee and IRQ.

PL

Niniejsze badanie ma na celu zbadanie wpływu zespołów audytowych na jakość zintegrowanej sprawozdawczości (IRQ). Cechy zespołu audytowego, które są brane pod uwagę, obejmują jego wielkość, niezależność, wiedzę finansową, spotkania i wiedzę przewodniczącego zespołu. Łączna próba 64 spółek była badana w przedziale czasu od 2017 do 2020 roku, co zaowocowało wygenerowaniem 173 zintegrowanych raportów. Dane dotyczące IRQ i zespołów audytowych zostały zebrane ręcznie ze zintegrowanych raportów przy użyciu metody analizy treści. Analiza regresji z wykorzystaniem błędów standardowych skorygowanych panelowo pokazuje, że wielkość zespołu audytowego, jego niezależność i doświadczenie przewodniczącego są pozytywnie powiązane z jakością zintegrowanej sprawozdawczości. Tymczasem spotkania zespołu audytowego są negatywnie powiązane z jakością zintegrowanej sprawozdawczości. Wyniki tego badania wnoszą wkład do istniejącej literatury na wiele różnych sposobów i stanowią uzupełnienie ożywionej dyskusji na temat zintegrowanej sprawozdawczości, która toczy się w środowisku akademickim i wśród praktyków. Ponadto jest to pierwsze badanie w Malezji, które analizuje taki związek między komitetem audytu a IRQ.

Słowa kluczowe

EN

audit committee; integrated reporting; integrated reporting quality; agency theory; Malaysia

PL

komitet audytu; sprawozdawczość zintegrowana; jakość sprawozdawczości zintegrowanej; teoria agencji; Malezja

• Wydawca: Czestochowa University of Technology
• Czasopismo: Polish Journal of Management Studies
• Rocznik: 2023
• Tom: Vol. 28, No. 2
• Strony: 239--254
• Opis fizyczny: Bibliogr. 61 poz., tab.

Twórcy

autor

Mohd Ariff Arifatul Husna

• Tunku Puteri Intan Safinaz School of Accountancy, College of Business, Universiti Utara Malaysia, Malaysia

• https://orcid.org/0000-0003-2221-7350

autor

Fayad Abdallah A.S.

• Tunku Puteri Intan Safinaz School of Accountancy, College of Business, Universiti Utara Malaysia, Malaysia

• https://orcid.org/0000-0001-9981-2524

autor

Sawandi Norfaiezah

• Tunku Puteri Intan Safinaz School of Accountancy, College of Business, Universiti Utara Malaysia, Malaysia

• https://orcid.org/0000-0001-7725-8226

autor

Abu Bakar Fathiyyah

• Tunku Puteri Intan Safinaz School of Accountancy, College of Business, Universiti Utara Malaysia, Malaysia

• https://orcid.org/0000-0003-0944-8197

autor

Md Hashim Mohd Farid Asraf

• Tunku Puteri Intan Safinaz School of Accountancy, College of Business, Universiti Utara Malaysia, Malaysia

• https://orcid.org/0000-0003-0265-1950

autor

Abdul Latif Rohaida

• Tunku Puteri Intan Safinaz School of Accountancy, College of Business, Universiti Utara Malaysia, Malaysia

• https://orcid.org/0000-0002-3236-9633

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Uwagi

Opracowanie rekordu ze środków MNiSW, umowa nr SONP/SP/546092/2022 w ramach programu "Społeczna odpowiedzialność nauki" - moduł: Popularyzacja nauki i promocja sportu (2024).