Audit committee characteristics, women director, and corporate social responsibility disclosure in Malaysia / Aida Nabilah Ahmed Soekarno

Corporate social responsibility (CSR) is one of the topics that academics, employers, researchers, communities, and governments around the world place the most emphasis on. Despite the fact that corporate social responsibility participation varies across economies and cultures, mandatory and volunta...

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Main Author:	Ahmed Soekarno, Aida Nabilah
Format:	Thesis
Language:	English
Published:	2023
Subjects:	Leadership in women Women executives
Online Access:	https://ir.uitm.edu.my/id/eprint/77704/1/77704.pdf
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id	my-uitm-ir.77704
record_format	uketd_dc
spelling	my-uitm-ir.777042024-01-15T03:09:56Z Audit committee characteristics, women director, and corporate social responsibility disclosure in Malaysia / Aida Nabilah Ahmed Soekarno 2023-01 Ahmed Soekarno, Aida Nabilah Leadership in women. Women executives Corporate social responsibility (CSR) is one of the topics that academics, employers, researchers, communities, and governments around the world place the most emphasis on. Despite the fact that corporate social responsibility participation varies across economies and cultures, mandatory and voluntary CSR reporting is becoming increasingly important throughout the world as a result of pressure from various stakeholders, particularly the government, international organisations, and local communities. The corporate social reporting of Malaysian businesses has improved over time and is currently the best in the ASEAN countries. This study examines the relationship between the women director and audit committee’s characteristics on corporate social responsibility disclosure of companies listed in Bursa Malaysia. Using the agency and legitimacy theory, the study provides empirical evidence on the significant contributions of women directors and audit committee’s size and independent, towards the CSR disclosure in 100 companies. The results reveal that women directors and audit committee’s size have significant and positive impact on the level of CSR disclosure, while audit committee’s independent, has no impact. Insights gained from the study are useful for industrial practitioners and scholars of related fields. 2023-01 Thesis https://ir.uitm.edu.my/id/eprint/77704/ https://ir.uitm.edu.my/id/eprint/77704/1/77704.pdf text en public masters Universiti Teknologi MARA, Kelantan Faculty of Accountancy Yusoff, Prof Drjh Haslinda
institution	Universiti Teknologi MARA
collection	UiTM Institutional Repository
language	English
advisor	Yusoff, Prof Drjh Haslinda
topic	Leadership in women Women executives
spellingShingle	Leadership in women Women executives Ahmed Soekarno, Aida Nabilah Audit committee characteristics, women director, and corporate social responsibility disclosure in Malaysia / Aida Nabilah Ahmed Soekarno
description	Corporate social responsibility (CSR) is one of the topics that academics, employers, researchers, communities, and governments around the world place the most emphasis on. Despite the fact that corporate social responsibility participation varies across economies and cultures, mandatory and voluntary CSR reporting is becoming increasingly important throughout the world as a result of pressure from various stakeholders, particularly the government, international organisations, and local communities. The corporate social reporting of Malaysian businesses has improved over time and is currently the best in the ASEAN countries. This study examines the relationship between the women director and audit committee’s characteristics on corporate social responsibility disclosure of companies listed in Bursa Malaysia. Using the agency and legitimacy theory, the study provides empirical evidence on the significant contributions of women directors and audit committee’s size and independent, towards the CSR disclosure in 100 companies. The results reveal that women directors and audit committee’s size have significant and positive impact on the level of CSR disclosure, while audit committee’s independent, has no impact. Insights gained from the study are useful for industrial practitioners and scholars of related fields.
format	Thesis
qualification_level	Master's degree
author	Ahmed Soekarno, Aida Nabilah
author_facet	Ahmed Soekarno, Aida Nabilah
author_sort	Ahmed Soekarno, Aida Nabilah
title	Audit committee characteristics, women director, and corporate social responsibility disclosure in Malaysia / Aida Nabilah Ahmed Soekarno
title_short	Audit committee characteristics, women director, and corporate social responsibility disclosure in Malaysia / Aida Nabilah Ahmed Soekarno
title_full	Audit committee characteristics, women director, and corporate social responsibility disclosure in Malaysia / Aida Nabilah Ahmed Soekarno
title_fullStr	Audit committee characteristics, women director, and corporate social responsibility disclosure in Malaysia / Aida Nabilah Ahmed Soekarno
title_full_unstemmed	Audit committee characteristics, women director, and corporate social responsibility disclosure in Malaysia / Aida Nabilah Ahmed Soekarno
title_sort	audit committee characteristics, women director, and corporate social responsibility disclosure in malaysia / aida nabilah ahmed soekarno
granting_institution	Universiti Teknologi MARA, Kelantan
granting_department	Faculty of Accountancy
publishDate	2023
url	https://ir.uitm.edu.my/id/eprint/77704/1/77704.pdf
_version_	1794191909866962944

Audit committee characteristics, women director, and corporate social responsibility disclosure in Malaysia / Aida Nabilah Ahmed Soekarno

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