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Audit committees and financial reporting quality: Evidence from UK environmental accounting disclosures

机译：审计委员会和财务报告质量：来自英国环境会计披露的证据

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Purpose The purpose of this paper is to examine the determinants of the volume of environmental disclosures and their quality, with particular focus on the role of audit committees (ACs) and the effects of the Smith report recommendations for the UK Corporate Governance Code. Design/methodology/approach Quantitative large sample analysis of UK FTSE350 companies for the period 2007-2011. Findings Firms with higher quality ACs make higher quality disclosures. Larger firms with block shareholders have greater volume of disclosures, whilst AC quality does not increase disclosure volume. Research limitations/implications Findings are based on evidence from single country and imply further international comparative research. Practical implications ACs mitigate the requirement for prescriptive legislation on narrative accounting disclosures relating to environmental issues. Originality/value The paper contributes to research that has examined the relationship between corporate governance mechanisms, specifically ACs, and the quality of financial reporting by considering voluntary narrative disclosures on environmental matters.

机译：目的本文的目的是研究环境披露数量及其质量的决定因素，特别关注审计委员会（AC）的作用以及史密斯报告对《英国公司治理守则》的建议的影响。设计/方法/方法2007-2011年期间，英国FTSE350公司的定量大样本分析。结果具有较高质量AC的公司会进行较高质量的披露。拥有大股东的较大公司的披露量更大，而审计质量不会增加披露量。研究的局限性/意义研究结果基于单个国家的证据，并暗示有进一步的国际比较研究。实际影响AC减轻了对与环境问题有关的叙述性会计披露的规定性立法的要求。原创性/价值本文通过考虑对环境事项的自愿性叙述披露，为研究公司治理机制（特别是AC）与财务报告质量之间的关系做出了贡献。

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Al Shaer, H; Salama, A; Toms, S;
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年度 2017
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Audit committees and financial reporting quality: Evidence from UK environmental accounting disclosures

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