Journal of Accounting, Finance & Management Strategy





Volume 15, Number 2, December 2020

Impact of Audit Committee Quality of a Listed or Over-The-Counter Company on its Intention to Have its Corporate Social Responsibility Reports Assured


This paper discusses the impact of audit committee quality of a listed or over-the-counter (OTC) company on its intention to have its Corporate Social Responsibility (CSR) reports assured. This paper expects that a company with poorer audit committee quality is more likely to have its CSR reports assured so as to improve the transparency and reliability of the information disclosed in its CSRs. According to the empirical results, a listed or OTC company is more likely to have its CSR reports assured if its audit committee has a smaller size, its audit committee members have poorer corporate governance expertise, and its audit committee convenes less meetings, all of which will result in poorer audit committee quality.

Keywords: Corporate Social Responsibility, Audit Committee, Assurance

JEL Classification: M42