volume 32, issue 6, P603-626 2017
DOI: 10.1108/maj-06-2016-1395
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Yosra Mnif Sellami, Hela Borgi Fendri

Abstract: Purpose The purpose of this paper is to examine the effect of audit committee (AC) characteristics (size, independence, the number of meetings and expertise) on compliance with International Financial Reporting Standards (IFRS) for related party disclosures (CRPD) in the South African context. Design/methodology/approach This paper is based on an analysis of the consolidated financial statements of 120 non-financial firms listed on the Johannesburg Stock Exchange (JSE) for the period 2012 to 2014. Panel reg…

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