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The Impact of Audit Committee Characteristics on Environmental and Social Disclosures:Evidence from Turkey

Ali Altug Bicer and Imad Mohamed Feneir
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Ali Altug Bicer: Departmant of Accounting and Auditing, Faculty of Business Administration,Istanbul Commerce University, Istanbul, Turkey.
Imad Mohamed Feneir: Departmant of Accounting,The Higher Institute for Administrative and Financial Sciences, Benghazi, Libya.

International Journal of Research in Business and Social Science (2147-4478), 2019, vol. 8, issue 3, 111-121

Abstract: The main reasons for corporate participation in environmental and social disclosure are stability, development, and continuity through participation in protecting the environment and optimizing the use of available resources. As well as the company practices and participation in society of the most important means to create a good image of the company in the community. There is a rise demand for companies to take accountability for their environmental and societal impacts. A core role of the Audit Committee (AC) is to help the board of directors in overseeing the company's reporting policy and oversees the quality of financial reporting in the company. This study examined the impact of audit committee characteristics on the level of environmental and social disclosures in listed banks in Borsa Istanbul. The results of the study showed that there is no statistically significant relationship between the characteristics of the audit committee and the environmental and social disclosures. Consequently, these characteristics have no effect on the volume or type of disclosure and their inability to predict them. Key Words:Audit Committe, AC Size, AC Meetings, AC Expertise, Environmental Disclosure, Social Disclosure

Date: 2019
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