TY - JOUR
T1 - Risk Committee and Integrated Reporting Practice: Evidence from Australian Companies
T2 - Evidence from Australian Companies
AU - Dellaportas, Steven
AU - Perera, Luckmika
AU - Kanapathippillai, Sutharson
AU - Dissanayake, Thusitha
N1 - Publisher Copyright:
© 2024 CPA Australia.
PY - 2024/5/24
Y1 - 2024/5/24
N2 - This 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.
AB - This 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.
UR - http://www.scopus.com/inward/record.url?scp=85194277539&partnerID=8YFLogxK
U2 - 10.1111/auar.12421
DO - 10.1111/auar.12421
M3 - Article
AN - SCOPUS:85194277539
SN - 1035-6908
VL - 34
SP - 101
EP - 132
JO - Australian Accounting Review
JF - Australian Accounting Review
IS - 2
ER -