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Audit Committee Effectiveness, Audit Quality, and Internal Control Information Disclosures: An Empirical Study

Audit Committee Effectiveness, Audit Quality, and Internal Control Information Disclosures: An Empirical Study
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Author(s): Ben Kwame Agyei-Mensah (Solbridge International School of Business, South Korea), Otuo Serebour Agyemang (University of Cape Coast, Ghana) and Abraham Ansong (University of Cape Coast, Ghana)
Copyright: 2020
Pages: 22
Source title: Corporate Governance Models and Applications in Developing Economies
Source Author(s)/Editor(s): Otuo Serebour Agyemang (University of Cape Coast, Ghana), Abraham Ansong (University of Cape Coast, Ghana) and Ben Kwame Agyei-Mensah (Solbridge International School of Business, South Korea)
DOI: 10.4018/978-1-5225-9607-3.ch001

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Abstract

This chapter examined the linkages between audit committees' effectiveness, audit quality, and internal control information disclosure. Empirical evidence on the effect of audit committee effectiveness and audit quality on internal control information disclosure is scanty. Using a 210 firm-year sample of firms listed on the Ghana Stock Exchange for the period 2013-2017, the chapter tried to fill the research gap. After controlling for board size, proportion of independent directors, and leverage, the results from univariate and multivariate analyses indicated that effective audit committee and audit firm size play complimentary and substitution roles in ensuring internal control information disclosure. Board size and proportion of independent directors were also found to influence the disclosure of quality voluntary information.

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