Conceptualizing the Risk Disclosure Relationship to Ownership Structure and Board Characteristics with Competitive Position and Audit Quality as Interaction Effects

Hendri Setyawan, Nor Balkish Zakaria and Yvonne Joseph Ason
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Hendri Setyawan: Universitas Islam Sultan Agung, Semarang, Indonesia
Nor Balkish Zakaria: Accounting Research Institute, Universiti Teknologi MARA, Malaysia
Yvonne Joseph Ason: Universiti Teknologi MARA, Sabah, Malaysia

International Journal of Research and Innovation in Social Science, 2024, vol. 8, issue 12, 445-454

Abstract: This study conceptualizes the relationship between ownership structure, board characteristics, and risk disclosure, with competitive position and audit quality as moderating factors. Focusing on emerging ASEAN markets, the paper synthesizes theoretical perspectives and empirical evidence from Malaysia’s plantation sector, Indonesia’s banking sector, and Vietnam’s manufacturing industry to explore how governance attributes influence risk reporting practices. The findings highlight that ownership concentration and weak governance structures limit voluntary disclosures, whereas independent boards, institutional ownership, and high audit quality enhance transparency and reliability. Competitive pressures are shown to restrict disclosures in highly competitive industries, although robust governance and audit mechanisms mitigate these effects. The study contributes to corporate governance and risk disclosure literature by presenting a thematic analysis of these factors and provides practical insights for policymakers, regulators, and corporate stakeholders. This framework aims to advance theoretical understanding and inform strategies for improving transparency in emerging markets.

Date: 2024
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