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Executive summaries

Executive summaries International Journal of Disclosure and Governance (2009) 0, 000 – 000. doi: 10.1057/jdg.0000.0 Audit committee characteristics and Corporate social and environmental earlier voluntary ethics disclosure reporting: Where are we heading? among fraud and no-fraud fi rms A survey of the literature Obeua S. Persons Radiah Othman and Rashid Ameer This paper empirically examines specifi c char- This paper proposes an alternate corporate acteristics of an audit committee which could responsibility reporting format based on Earth, be associated with the likelihood of earlier vol- Water, and Air sustainability (EWA) and sug- untary ethics disclosure. The sample includes gests the Corporate Accountability Result Card fi rms that were investigated by the Securities as an important medium for corporate respon- Exchange Commission (SEC) for fraudulent sibility reporting. The authors believe that this fi nancial reporting before the Sarbanes-Oxley new format is a culmination of a combined Act ’ s ethics rule became effective, and their review of the corporate social and environ- matched no-fraud fi rms. This study fi nds that mental themes, that have appeared in cor- the level of voluntary ethics disclosure was very porate annual reports and websites, and that low compared to the current mandatory dis- have been http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png International Journal of Disclosure and Governance Springer Journals

Executive summaries

International Journal of Disclosure and Governance , Volume 6 (4) – Oct 27, 2009
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Publisher
Springer Journals
Copyright
Copyright © 2009 by Palgrave Macmillan
Subject
Business and Management; Business and Management, general; Accounting/Auditing; Corporate Finance; Corporate Governance
ISSN
1741-3591
eISSN
1746-6539
DOI
10.1057/jdg.2009.22
Publisher site
See Article on Publisher Site

Abstract

International Journal of Disclosure and Governance (2009) 0, 000 – 000. doi: 10.1057/jdg.0000.0 Audit committee characteristics and Corporate social and environmental earlier voluntary ethics disclosure reporting: Where are we heading? among fraud and no-fraud fi rms A survey of the literature Obeua S. Persons Radiah Othman and Rashid Ameer This paper empirically examines specifi c char- This paper proposes an alternate corporate acteristics of an audit committee which could responsibility reporting format based on Earth, be associated with the likelihood of earlier vol- Water, and Air sustainability (EWA) and sug- untary ethics disclosure. The sample includes gests the Corporate Accountability Result Card fi rms that were investigated by the Securities as an important medium for corporate respon- Exchange Commission (SEC) for fraudulent sibility reporting. The authors believe that this fi nancial reporting before the Sarbanes-Oxley new format is a culmination of a combined Act ’ s ethics rule became effective, and their review of the corporate social and environ- matched no-fraud fi rms. This study fi nds that mental themes, that have appeared in cor- the level of voluntary ethics disclosure was very porate annual reports and websites, and that low compared to the current mandatory dis- have been

Journal

International Journal of Disclosure and Governance – Springer Journals

Published: Oct 27, 2009

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