%0 Conference Proceedings
%T The Relationship Between Audit Committee Characteristics and the Level of Sustainability Report Disclosure
%+ Brunel University London [Uxbridge]
%+ Ahlia University
%A Buallay, Amina, Mohammed
%A Aldhaen, Esra, Saleh
%< avec comité de lecture
%( Lecture Notes in Computer Science
%B 17th Conference on e-Business, e-Services and e-Society (I3E)
%C Kuwait City, Kuwait
%Y Salah A. Al-Sharhan
%Y Antonis C. Simintiras
%Y Yogesh K. Dwivedi
%Y Marijn Janssen
%Y Matti Mäntymäki
%Y Luay Tahat
%Y Issam Moughrabi
%Y Taher M. Ali
%Y Nripendra P. Rana
%I Springer International Publishing
%3 Challenges and Opportunities in the Digital Era
%V LNCS-11195
%P 492-503
%8 2018-10-30
%D 2018
%R 10.1007/978-3-030-02131-3_44
%K Audit Committee (AC) characteristics
%K Sustainability reporting (SR)
%K Gulf Cooperation Countries (GCC)
%Z Computer Science [cs]
%Z Computer Science [cs]/Networking and Internet Architecture [cs.NI]Conference papers
%X This study examined the relationship between Audit committee (AC) characteristics and the level of sustainability report disclosure in gulf countries (GCC). We examined 59 listed banks listed during the period from 2013 to 2017. The results showed that AC size, independency of AC members and AC meetings have significant and positive impact on sustainability report disclosure. However, AC member’s financial expertise has negative and significant impact on the sustainability disclosure. The study provides insights about the level of sustainability reporting in GCC countries and how this kind of non-financial disclosure could improve through governance practices especially AC, which might be utilized by banks to explore how AC can and does play a role in contributing towards achievement of the sustainability disclosure.
%G English
%Z TC 6
%Z WG 6.11
%2 https://inria.hal.science/hal-02274149/document
%2 https://inria.hal.science/hal-02274149/file/474698_1_En_44_Chapter.pdf
%L hal-02274149
%U https://inria.hal.science/hal-02274149
%~ IFIP-LNCS
%~ IFIP
%~ IFIP-TC
%~ IFIP-WG
%~ IFIP-TC6
%~ IFIP-WG6-11
%~ IFIP-I3E
%~ IFIP-LNCS-11195