The impact of board and audit committee characteristics on voluntary disclosure: A meta-analysis
Hichem Khlif and
Journal of International Accounting, Auditing and Taxation, 2015, vol. 24, issue C, 13-28
We apply meta-analysis to a sample of 64 empirical studies to identify potential moderators to the relationship between board, audit committee characteristics and voluntary disclosure. We also examine whether the results are affected by differences in the construction of disclosure index, the type of voluntary disclosure, the method of disclosure, the definitions of variables relating to corporate governance, the level of investor protection, and country geographic location. We find that, while board size, board composition and audit committee have a significant positive effect on voluntary disclosure, CEO duality has a significant negative impact. Additionally, geographic location moderates the association between board size, board composition, CEO duality and voluntary disclosure. Furthermore, the association between CEO duality and voluntary disclosure is moderated by disclosure type, disclosure method and the level of investor protection. Finally, differences in definitions of explanatory variables affect the association between board composition and voluntary disclosure.
Keywords: Board characteristics; Audit committee; Voluntary disclosure; Meta-analysis (search for similar items in EconPapers)
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (8) Track citations by RSS feed
Downloads: (external link)
Full text for ScienceDirect subscribers only
This item may be available elsewhere in EconPapers: Search for items with the same title.
Export reference: BibTeX
RIS (EndNote, ProCite, RefMan)
Persistent link: https://EconPapers.repec.org/RePEc:eee:jiaata:v:24:y:2015:i:c:p:13-28
Access Statistics for this article
Journal of International Accounting, Auditing and Taxation is currently edited by R. Larson
More articles in Journal of International Accounting, Auditing and Taxation from Elsevier
Bibliographic data for series maintained by Haili He ().