Risk Committee and Integrated Reporting Practice: Evidence from Australian Companies

Luckmika Perera, Thusitha Dissanayake, Sutharson Kanapathippillai and Steven Dellaportas

Australian Accounting Review, 2024, vol. 34, issue 2, 101-132

Abstract: This study investigates the relationship between the risk committee (existence and effectiveness) and the quality of integrated reports of the top 200 listed companies on the Australian Securities Exchange (ASX). A composite ordinal proxy for the firms’ integrated reporting was constructed using data that were hand‐collected from annual reports. The main result reports that the existence of a standalone risk committee is negatively and significantly associated with the quality of integrated reporting; however, integrated reporting is positively associated with firms adopting a combined risk and audit committee and risk committee effectiveness.

Date: 2024
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