
ENHANCING DISCLOSURE QUALITY IN FINANCIAL REPORTING: THE ROLE OF BOARD CHARACTERISTICS, AUDIT COMMITTEE ATTRIBUTES, AND EXTERNAL AUDITORS
Ali Thamer Alarussi , Xiamen University Malaysia, MalaysiaAbstract
This research study investigates the crucial determinants of disclosure quality in financial reporting within the corporate landscape. It delves into the multifaceted impact of board characteristics, audit committee attributes, and the role of external auditors in shaping the transparency and reliability of financial disclosures. By conducting a comprehensive analysis of these factors, this paper aims to shed light on the mechanisms and strategies that can be employed to enhance the quality of financial reporting, ultimately fostering trust among stakeholders and contributing to the overall integrity of financial markets.
Keywords
Disclosure Quality, Financial Reporting, Board Characteristics
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