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The Effects of Audit Committee Characteristics on Voluntary Ethics Disclosure
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Ramezan Ali Royaie   , Mohammad Ebrahimi * 1 |
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Abstract: (15603 Views) |
| Abstract
According to adequacy of Disclosure (one of the accounting principles), companies are required to disclose significant information and relevant to the decision making. But some companies are interested to voluntary disclosure. In addition, some companies are interested to voluntary ethics disclosure. Hence it is necessary to identify factors that influence the behavior of voluntary ethics disclosure. The present study investigated the influence of the characteristics of the audit committee on voluntary ethics disclosure of listed companies in Tehran Stock Exchange in 2014 year. Characteristics of this study include independence, expertise, size and the number of meetings of the committee. In this study cross-section Logic regression with maximum likelihood is used. The results show that only two factors (audit committee independence and expertise of the members of the Committee) on voluntarily ethics disclosure affect. |
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| Keywords: Voluntary Ethics Disclosure, Independence, Expertise, Size, Auditing Committee, Logic Regression |
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Full-Text [PDF 535 kb]
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Type of Study: Research |
Subject:
Special
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