skip to main content
Language:
Search Limited to: Search Limited to: Resource type Show Results with: Show Results with: Search type Index

The role of audit committees in social responsibility and environmental disclosures: evidence from Chinese energy sector

International journal of disclosure and governance, 2022-03, Vol.19 (1), p.113-128 [Peer Reviewed Journal]

The Author(s), under exclusive licence to Springer Nature Limited 2021 ;The Author(s), under exclusive licence to Springer Nature Limited 2021. ;ISSN: 1741-3591 ;EISSN: 1746-6539 ;DOI: 10.1057/s41310-021-00131-3

Full text available

Citations Cited by
  • Title:
    The role of audit committees in social responsibility and environmental disclosures: evidence from Chinese energy sector
  • Author: Wang, Junhui ; Sun, Jerry
  • Subjects: Accounting/Auditing ; Audit committees ; Audits ; Business and Management ; Corporate Finance ; Corporate Governance ; Disclosure ; Gender differences ; Original Article ; Social responsibility
  • Is Part Of: International journal of disclosure and governance, 2022-03, Vol.19 (1), p.113-128
  • Description: This study investigates the role of Chinese audit committees in social responsibility and environmental disclosures. We examine whether audit committee characteristics are related to the disclosures. By using a balanced panel dataset of Chinese energy firms and firm fixed-effects regressions, we find that audit committees’ female representation is positively associated with the likelihood of issuing social responsibility reports and the level of environmental disclosures. Nevertheless, there is no consistent evidence that some conventional measures of audit committee effectiveness including audit committee independence and financial expertise can positively affect the disclosures. The findings suggest that female audit committee members are more effective in enhancing the disclosures than their male counterparts, which may pose a demand for the presence of more female directors on Chinese audit committees. Meanwhile, there is room for Chinese audit committee members to extend their oversight role. This study enriches the research on the role of audit committees in social responsibility and environmental disclosures, which has been little addressed in the literature.
  • Publisher: London: Palgrave Macmillan UK
  • Language: English
  • Identifier: ISSN: 1741-3591
    EISSN: 1746-6539
    DOI: 10.1057/s41310-021-00131-3
  • Source: ProQuest Central
Back to results list
INSPIRE LIBRARY - TON DUC THANG UNIVERSITY (84-028) 37 755 057 Feedback
19 Nguyen Huu Tho St. Dist.7, HCM thuvien@tdtu.edu.vn

Copyright © 2017 INSPIRE LIBRARY - TON DUC THANG UNIVERSITY

Searching Remote Databases, Please Wait