The role of audit committee characteristics in improving the risk disclosure of companies examining the moderating role of audit quality

The role of audit committee characteristics in improving the risk disclosure of companies examining the moderating role of audit quality

Abstract This paper examines the association between audit committee characteristics (ACC) and risk disclosure (RD) of firms, focusing on the moderating effect of audit quality (AQ). The importance of RD to investors and stakeholders is that such a practice offers a better evaluation of the overall...

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Bibliographic Details
Main Authors: Mohamed Samy El-Deeb, Yomna Alarabi, Amal Mohamed
Format: Article
Language:English
Published: SpringerOpen 2024-12-01
Series:Future Business Journal
Subjects:
Audit committee characteristics
Risk disclosure
Audit quality
Online Access:https://doi.org/10.1186/s43093-024-00417-2

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