| _version_ | 1867010094901755904 |
|---|---|
| author | Luckmika Perera Thusitha Dissanayake Sutharson Kanapathippillai Steven Dellaportas |
| author_facet | Luckmika Perera Thusitha Dissanayake Sutharson Kanapathippillai Steven Dellaportas Luckmika Perera Thusitha Dissanayake Sutharson Kanapathippillai Steven Dellaportas |
| collection | Wiley Open Access |
| contents | Risk Committee and Integrated Reporting Practice: Evidence from Australian Companies Luckmika Perera Thusitha Dissanayake Sutharson Kanapathippillai Steven Dellaportas Australian Accounting Review AbstractThis 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. 10.1111/auar.12421 http://onlinelibrary.wiley.com/termsAndConditions#vor |
| doi_str_mv | 10.1111/auar.12421 |
| format | Artículo Open Access |
| id | wiley_oa_10_1111_auar_12421 |
| institution | Wiley Open Access |
| license_str_mv | http://onlinelibrary.wiley.com/termsAndConditions#vor |
| publishDate | 2024 |
| publisher | Wiley |
| record_format | wiley_oa |
| spellingShingle | Risk Committee and Integrated Reporting Practice: Evidence from Australian Companies Luckmika Perera Thusitha Dissanayake Sutharson Kanapathippillai Steven Dellaportas Australian Accounting Review Risk Committee and Integrated Reporting Practice: Evidence from Australian Companies Luckmika Perera Thusitha Dissanayake Sutharson Kanapathippillai Steven Dellaportas Australian Accounting Review AbstractThis 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. 10.1111/auar.12421 http://onlinelibrary.wiley.com/termsAndConditions#vor |
| title | Risk Committee and Integrated Reporting Practice: Evidence from Australian Companies |
| topic | Australian Accounting Review |
| url | https://onlinelibrary.wiley.com/doi/10.1111/auar.12421 |