The effect of audit committee effectiveness and audit quality on corporate voluntary disclosure quality
African Journal of Economic and Management Studies
ISSN: 2040-0705
Article publication date: 20 September 2018
Issue publication date: 1 March 2019
Abstract
Purpose
The purpose of this paper is to examine the linkages between audit committees’ (AC) effectiveness, audit quality and corporate voluntary disclosure quality (VDQ).
Design/methodology/approach
Empirical tests address 144 firm-year observations drawn from Ghanaian listed companies during 2013–2016.
Findings
The results document a substitute and complementary effect between the presence of Big Four auditor and effective AC in increasing quality voluntary disclosure.
Originality/value
This study is one of the few that have examined the effect of AC effectiveness and audit quality on corporate VDQ. The findings lend credence to the belief that AC effectiveness and Big Four auditors complement each other to enhance quality of voluntary information disclosure.
Keywords
Citation
Agyei-Mensah, B.K. (2019), "The effect of audit committee effectiveness and audit quality on corporate voluntary disclosure quality", African Journal of Economic and Management Studies, Vol. 10 No. 1, pp. 17-31. https://doi.org/10.1108/AJEMS-04-2018-0102
Publisher
:Emerald Publishing Limited
Copyright © 2018, Emerald Publishing Limited