volume 31, issue 8/9, P915-948 2016
DOI: 10.1108/maj-12-2015-1293
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Abdifatah Ahmed Haji, Mutalib Anifowose

Abstract: Purpose This paper aims to examine the role of the audit committee function as an internal assurance provider in the emerging integrated reporting (IR) practice. In particular, the authors examine the role of the overall effectiveness, as well as specific aspects, of the audit committee function in IR practice. Design/methodology/approach The authors examine the integrated reports of 246 firm-year observations of large South African companies over a three-year period (2011-2013), following the introduction …

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