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The role of the audit committee in enhancing the credibility of CSR disclosure: Evidence from STOXX Europe 600 members
Business Ethics: A European Review ( IF 5.056 ) Pub Date : 2022-05-12 , DOI: 10.1111/beer.12439
Aladdin Dwekat 1, 2 , Rasmi Meqbel 3 , Elies Seguí‐Mas 4 , Guillermina Tormo‐Carbó 4
Affiliation  

This study examines the influence of audit committee attributes, namely financial expertise, independence, meeting frequency and size, on the adoption of CSR assurance. The study also offers insight into the effect of audit committee attributes on the scope and level of CSR assurance and the selection of CSR assurance providers. Contextually, this is achieved using a sample of European companies listed on the STOXX 600 index over the period 2012–2018. The findings show that attributes related to audit committee financial expertise, audit committee independence and audit committee meeting frequency and the existence of a CSR committee, are positively linked with the adoption of CSR assurance. Moreover, our empirical analysis further highlights the critical role of audit committee financial expert members in enhancing the scope and level of CSR assurance. Furthermore, audit committee with more frequent meetings lead to higher assurance scopes. Our findings offer significant and multidimensional insights for regulators, policymakers and professionals, regarding the revision and establishment of regulations concerning the audit committee structure.

中文翻译:

审计委员会在提高 CSR 披露可信度方面的作用:来自 STOXX Europe 600 成员的证据

本研究考察了审计委员会属性(即财务专业知识、独立性、会议频率和规模)对采用 CSR 保证的影响。该研究还深入了解了审计委员会属性对企业社会责任保证的范围和水平以及选择企业社会责任保证提供者的影响。从上下文来看,这是使用 2012-2018 年期间在 STOXX 600 指数上市的欧洲公司样本实现的。调查结果表明,与审计委员会财务专业知识、审计委员会独立性和审计委员会会议频率以及企业社会责任委员会的存在相关的属性与企业社会责任保证的采用呈正相关。而且,我们的实证分析进一步强调了审计委员会财务专家成员在提高企业社会责任保证范围和水平方面的关键作用。此外,审计委员会会议越频繁,保证范围越大。我们的研究结果为监管机构、政策制定者和专业人士提供了有关审计委员会结构法规的修订和建立的重要和多维度的见解。
更新日期:2022-05-12
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