ARTÍCULO
TITULO

The Impact of Audit Committee Characteristics on Environmental and Social DisclosuresEvidence from Turkey

Ali Altug Biçer    
Imad Mohamed Feneir    

Resumen

The main reasons for corporate participation in environmental and social disclosure are stability, development, and continuity through participation in protecting the environment and optimizing the use of available resources. As well as the company practices and participation in society of the most important means to create a good image of the company in the community. There is a rise demand for companies to take accountability for their environmental and societal impacts. A core role of the Audit Committee (AC) is to help the board of directors in overseeing the company's reporting policy and oversees the quality of financial reporting in the company. This study examined the impact of audit committee characteristics on the level of environmental and social disclosures in listed banks in Borsa Istanbul. The results of the study showed that there is no statistically significant relationship between the characteristics of the audit committee and the environmental and social disclosures. Consequently, these characteristics have no effect on the volume or type of disclosure and their inability to predict them.

 Artículos similares

       
 
Wahyu Febri Ramadhan Sudirman,Anggun Pratiwi,Ravi Adams     Pág. 91 - 108
The board of directors is one of the components of corporate governance used by the company to improve the firm's performance both in the long and short term so that the characteristics of the board become one of the key factors to running a good governa... ver más

 
Yasmin Yasmin, Hartati Wau, Nabila Tatcher, Nintha Katharina     Pág. 1087 - 1096
In this investigation, it is relied upon to test the influence of the audit committee as measured by the size of the number of committee members, and external audit is measured by whether the company uses the big four watchdog or not, then profitability ... ver más

 
Helmi A. Boshnak     Pág. 1 - 12
This study examines the impact of audit committee (AC) characteristics on audit quality in the Saudi listed firms. In addition, this study is also evaluating the Saudi CG Code amended in 2017. The data for the study is obtained from secondary (annual rep... ver más

 
Sailendra Sailendra,Etty Murwaningsari,Sekar Mayangsari,Murtanto Murtanto     Pág. 1 - 11
In this study, we aim to examine the influence of corporate governance on the audit quality of financial report moderated by benevolence. The research data consisted of 320 observations from 80 public listed companies in the manufacturing industry from 2... ver más

 
Santi Yopie     Pág. 34 - 37