Is audit committee expertise connected with increased readability of integrated reports: Evidence from EU companies

Research output: Journal contributionsJournal articlesResearchpeer-review

Authors

This study contributes to the recent “managerial ability” literature and analyzes the impact of audit committees’ financial and sustainability expertise (i.e. combined and separately as individuals) on the readability of integrated reports. Analyses were conducted with data on a sample of European Union (EU) public interest entities (PIE) from the Examples Database of the International Integrated Reporting Council (IIRC) for the fiscal years 2014–2016 (i.e. 215 firm-year observations). Correlation and regression analyses were conducted to evaluate possible links between either financial or sustainability expertise and combined financial and sustainability expertise in audit committees and the readability of integrated reports, as measured by the Flesch Reading Ease and Gunning Fog indices. While audit committees’ financial and sustainability expertise has a positive impact on the readability of integrated reports, combined expertise has a stronger effect compared with either financial or sustainability expertise. This finding is in line with the idea that, to combine financial and sustainability information in integrated reports, audit committees need to have more diverse expertise. Companies, regulators and researchers could be significantly affected by the finding that managerial ability variables such as audit committee expertise can have a considerable impact on integrated reporting.

Original languageEnglish
JournalProblems and Perspectives in Management (PPM)
Volume16
Issue number2
Pages (from-to)23-41
Number of pages19
ISSN1727-7051
DOIs
Publication statusPublished - 20.04.2018

Bibliographical note

Publisher Copyright:
© Patrick Velte, 2018.

Documents

DOI

Recently viewed

Publications

  1. Farbe
  2. Microwave-assisted extraction and matrix solid-phase dispersion as green analytical chemistry sample preparation techniques for the valorisation of mango processing waste
  3. Influence of carbon nanoparticle modification on the mechanical and electrical properties of epoxy in small volumes
  4. Is Ego Depletion Real?
  5. The Humanifying Adventure
  6. Physico-chemical characteristics affect the spatial distribution of pesticide and transformation product loss to an agricultural brook
  7. The role of business models for sustainable consumption
  8. Determinants of farm size and stocking rate in Namibian commercial cattle farming
  9. Actor perceptions of polycentricity in wind power governance
  10. Functional flower traits and their diversity drive pollinator visitation
  11. The revolution is conditional? The conditionality of hydrogen fuel cell expectations in five European countries
  12. Microstructural investigations of the Mg-Sn and Mg-Sn-Al alloy systems
  13. TROLLS, MAGICIANS, THE POWER AND OTHER MIRACULOUS ADVENTURES - A SHORT INTRODUCTION TO INTERACTIVE COMPUTER FAIRY-TALES
  14. Active on many foreign markets.
  15. 10 Minuten
  16. Resolving conflicts between people and over time in the transformation toward sustainability
  17. 'Crawling Jurisdiction'
  18. Investigating the situational impact of academic language demands on university students’ boredom with an instructional video
  19. International experience makes a difference
  20. Klimapolitik
  21. Advanced ice-clamping control in the context of Industry 4.0
  22. Thermochemical heat storage materials
  23. Leverage points to foster human–nature connectedness in cultural landscapes
  24. Strength matters
  25. Grist to the mill of subversion
  26. Wissenschaftskommunikation wissenschaftlich arbeitender Psycholog_innen im deutschsprachigen Raum
  27. Theater im Zeitalter technologisch implementierter Interaktivität