Audit Committee Effectiveness, Audit Quality, and Internal Control Information Disclosures
Domaine:
socioeconomicType de record:
paper
Créateur:
BenOtuAbr
Éditeur:
Hôte:
This chapter examined the linkages between audit committees' effectiveness, audit quality, and internal control information disclosure. Empirical evidence on the effect of audit committee effectiveness and audit quality on internal control information disclosure is scanty. Using a 210 firm-year sample of firms listed on the Ghana Stock Exchange for the period 2013-2017, the chapter tried to fill the research gap. After controlling for board size, proportion of independent directors, and leverage, the results from univariate and multivariate analyses indicated that effective audit committee and audit firm size play complimentary and substitution roles in ensuring internal control information disclosure. Board size and proportion of independent directors were also found to influence the disclosure of quality voluntary information.
Similaires
Influence of Auditor Experience and Compensation on the Quality of Key Audit Matter Disclosures: The Moderating Role of the Audit CommitteeThe impact of internal audit function characteristics on internal control qualityForensic Audit Procedures and Internal Control Effectiveness in Tanzania's Public SectorShareholder’s involvement in the audit committee, audit quality and financial reporting lag in NigeriaAttributes of the internal audit function and effectiveness of internal audit services: evidence from local government authorities in TanzaniaINTERNAL AUDIT QUALITY AND PUBLIC SECTOR MANAGEMENT IN NIGERIA