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Do audit committee attributes improve integrated reporting quality? Evidence from European Companies listed on STOXX EUROPE 600 INDEX [post]

saida belhouchet, Jamel CHOUAIBI
2022 unpublished

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This paper aims to shed light on the relationship between audit committee attributes and the integrated reporting quality (IRQ). This study uses panel data and multiple regression. The outcomes almost entirely confirm the expectations relating to the impact of audit committee attributes on the IRQ. In particular financial expertise and meetings are shown to have a significant positive impact on IRQ. However, we do not find a significant association between key aspects of the audit committee
more » ... tion, such as audit committee independence and IRQ.
doi:10.21203/rs.3.rs-1309211/v1 fatcat:qgoc5kwsr5dalp2faukmibnmj4
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saida belhouchet, Jamel CHOUAIBI. "Do audit committee attributes improve integrated reporting quality? Evidence from European Companies listed on STOXX EUROPE 600 INDEX." (2022)