前瞻性信息披露:审计委员会成员重叠是否重要

Q4 Economics, Econometrics and Finance
Hidaya Al Lawati, Khaled Hussainey
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引用次数: 0

摘要

我们研究重叠审计委员会(AC)成员是否影响主席报告的前瞻性内容。我们使用内容分析来衡量2014-2019年期间在阿曼马斯喀特证券市场上市的八家银行的48个银行年度观察结果的前瞻性披露(FLD)水平。我们的回归分析表明重叠AC成员对FLD有积极影响。本研究的证据表明,需要考虑AC董事的属性(例如,过度投入的AC成员),以了解他们在董事会或小组委员会中的角色。该结果的一个含义是,阿曼公司治理守则应提供关于重叠的AC成员的类型和比例的指导方针。此外,该准则可以鼓励AC成员在不同的委员会重叠,因为这可能对公司披露实践产生积极影响。我们的研究首次证明,重叠的AC成员增强了主席报告的前瞻性内容。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Disclosure of forward-looking information: does overlapping audit committee membership matter
We examine whether overlapping audit committee (AC) membership affects the forward-looking content of the chairman reports. We use content analysis to measure levels of forward-looking disclosure (FLD) for forty-eight bank-year observations from eight banks listed on Muscat Securities Market in Oman for the period 2014-2019. Our regression analysis shows that overlapping AC membership positively affects FLD. The evidence from this study suggests that a consideration of AC directors' attributes (e.g., overcommitted AC members) is needed to understand their role in the boardroom or in the subcommittees. An implication of the result is that the Omani corporate governance code should provide guidelines on the type and proportion of the overlapping AC membership. Furthermore, the code could encourage AC members to be overlapped across different committees as this could have a positive impact on corporate disclosure practice. Our study has demonstrated, for the first time, that overlapped AC members enhance the forward-looking content of chairman reports.
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来源期刊
CiteScore
0.70
自引率
0.00%
发文量
7
期刊介绍: IJAAPE publishes original scholarly papers across the whole spectrum of: financial accounting, managerial accounting, accounting education, auditing, taxation, public sector accounting, capital market and accounting, accounting information systems, performance evaluation, corporate governance, ethics, and financial management. All methodologies, such as analytical, empirical, behavioural, surveys, and case studies are welcome. IJAAPE encourages contributions especially from emerging markets and economies in transition and studies whose results are applicable across nation states or capable of being adapted to the different accounting and business environments.
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