volume 30, issue 8/9, P756-784 2015
DOI: 10.1108/maj-07-2015-1221
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Abdifatah Ahmed Haji

Abstract: Purpose – This study aims to examine the role of audit committee attributes in non-financial information releases, with a focus on intellectual capital (IC) disclosures, following significant policy changes, mandating the audit committee function in Malaysia. The study argues that, given the changing informational needs of stakeholders and the ongoing discussion on integrated reporting, the role of the audit committee should extend to ensuring the overall quality of corporate re…

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