Busy audit committee directors and corporate narrative disclosure in Oman

IF 3.6 Q1 BUSINESS, FINANCE Review of Accounting and Finance Pub Date : 2023-05-24 DOI:10.1108/raf-11-2022-0326
Hidaya Al Lawati, K. Hussainey, R. Sagitova
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引用次数: 2

Abstract

Purpose This study aims to examine whether, and which type of, busy audit committee (AC) directors affect the quality and quantity of forward-looking disclosure (FLD). Design/methodology/approach The authors use content analysis to measure the quality and quantity of FLD. The authors use a sample of Omani financial institutions listed on the Muscat Securities Market for the period 2014–2018. Findings The authors find that overlapped AC chairs and total overlapped AC directors negatively (positively) affect disclosure quantity (quality). The authors also find that overlapped AC directors with financial expertise and those with multiple directorships positively affect disclosure quantity and quality. Originality/value This study offers new insights to policymakers (and managers) as it informs them about the benefits of overlapping AC directorship. It suggests that corporate governance codes should not limit overlapped AC direcotorship.
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阿曼繁忙的审计委员会董事和公司叙述披露
目的本研究旨在探讨忙碌的审计委员会(AC)董事是否影响前瞻性披露的质量和数量,以及哪种类型的影响。设计/方法/方法作者使用内容分析来衡量FLD的质量和数量。作者使用了2014-2018年期间在马斯喀特证券市场上市的阿曼金融机构样本。作者发现重叠的董事会主席和总重叠的董事会董事负(正)影响披露数量(质量)。具有财务专业知识的重叠董事和具有多个董事职位的重叠董事对信息披露的数量和质量均有正向影响。原创性/价值本研究为政策制定者(和管理者)提供了新的见解,因为它告诉他们重叠AC董事的好处。这表明,公司治理守则不应限制重叠的AC董事职位。
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来源期刊
CiteScore
4.30
自引率
0.00%
发文量
18
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