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The effect of audit committee characteristics on forward-looking disclosure

Author

Listed:
  • Mohamad Rifai
  • Sylvia Veronica Siregar

Abstract

Purpose - This study aims to examine the effect of the audit committee characteristics on forward-looking disclosure. Design/methodology/approach - The characteristics of audit committee that examined are audit committee expertise, audit committee meeting frequency and audit committee size. To measure the extent of forward-looking disclosure, this study did content analysis using a checklist of 22 forward-looking items. The samples of this research are 285 non-financial firms listed on the Indonesia Stock Exchange in the year 2015. Ordinary least square regression is used for hypotheses testing. Findings - The results of this study show that the audit committee accounting expertise, audit committee financial expertise, the frequency of audit committee meetings and the size of the audit committee have a significant positive effect on the forward-looking disclosure. Originality/value - To the best of the authors’ knowledge, this is the first study examining the audit committee characteristics on forward-looking disclosure in the context of Indonesia, one of the emerging markets.

Suggested Citation

  • Mohamad Rifai & Sylvia Veronica Siregar, 2021. "The effect of audit committee characteristics on forward-looking disclosure," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, vol. 19(5), pages 689-706, October.
    • Handle: RePEc:eme:jfrapp:jfra-05-2019-0063
    DOI: 10.1108/JFRA-05-2019-0063
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