- Title: Ms
- Position: PhD Student - Department of Accounting and Corporate Governance
- Principal supervisor: Dr Ranjith Bala Appuhamilage
- Associate supervisor: Dr Alan Kilgore
- Date of submission: 01/01/2000
- Thesis title: The Influence of Audit Committee Characteristics on Voluntary Corporate Social Responsibility Disclosure: Australian Evidence
- Abstract: This study examines the influence of the audit committee characteristics on voluntary corporate social responsibility (CSR) disclosure. Drawing on agency theory, the study develops hypotheses about relationships between voluntary CSR disclosure and audit committee characteristics such as the size of the committee, frequency of audit committee meetings, audit committee independence and financial expertise, gender and the age. The study uses multiple regression analysis on data collected from corporate annual reports of 100 listed firms in Australia. The findings of the study might be of interest to regulators, investors, investment analysts and managers in Australia. Keywords: Audit Committee Characteristics, Corporate Social Responsibility, Australia.