The Relationship Between Audit Committee Characteristics and the Level of Sustainability Report Disclosure - Challenges and Opportunities in the Digital Era Access content directly
Conference Papers Year : 2018

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

Amina Mohammed Buallay
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  • PersonId : 1053011
Esra Saleh Aldhaen
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  • PersonId : 1053012

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.
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hal-02274149 , version 1 (29-08-2019)

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Amina Mohammed Buallay, Esra Saleh 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⟩
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