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Audit committee competencies and corporate disclosure transparency of Malaysian government linked companies

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dc.contributor.authorManap M.I.A.en_US
dc.contributor.authorYa�acob N.S.en_US
dc.contributor.authorAlrazi B.en_US
dc.contributor.authorid57949128900en_US
dc.contributor.authorid57949373000en_US
dc.contributor.authorid46461112300en_US
dc.date.accessioned2023-05-29T09:39:26Z
dc.date.available2023-05-29T09:39:26Z
dc.date.issued2022
dc.description.abstractTransparency through corporate disclosure is crucial especially in a society that demands for real-time information. Underlying this is a belief that competency enhances the effectiveness of audit committees and, by extension, the corporate disclosure transparency. This study primarily analyses the relationship between audit committee competencies and corporate disclosure transparency of Malaysian GLCs. The competencies examined in details are experience, advanced academic qualification, training and multiple directorships. Regarding experience, it is divided into accounting financial experts, finance experts and supervisory experts. To achieve this objective, a quantitative-positivist approach has been adopted in this study wherein the aggregate disclosure index was designed and annual reports of ten GLCs for the period of 2009�2017 were used to collect data. Using multiple regression analysis on the data collected, the results show that accounting financial experts, finance experts and advanced academic qualification have a significant positive influence on the corporate disclosure transparency. However, there is no evidence that supervisory experts, training and multiple directorships affect corporate disclosure transparency. Copyright � 2022 Inderscience Enterprises Ltd.en_US
dc.description.natureFinalen_US
dc.identifier.doi10.1504/ijpspm.2022.126238
dc.identifier.epage362
dc.identifier.issue2-Mar
dc.identifier.scopus2-s2.0-85140980482
dc.identifier.spage345
dc.identifier.urihttps://www.scopus.com/inward/record.uri?eid=2-s2.0-85140980482&doi=10.1504%2fijpspm.2022.126238&partnerID=40&md5=99837774390a27e0319f1efe0c86b0cb
dc.identifier.urihttps://irepository.uniten.edu.my/handle/123456789/27090
dc.identifier.volume10
dc.publisherInderscience Publishersen_US
dc.sourceScopus
dc.sourcetitleInternational Journal of Public Sector Performance Management
dc.titleAudit committee competencies and corporate disclosure transparency of Malaysian government linked companiesen_US
dc.typeArticleen_US
dspace.entity.typePublication
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