The Role of the Audit Committee in Corporate Governance is Critical in Ensuring the Rigor : A Part from The Book Chapter : Exploring the Influence of Corporate Governance Characteristics on Integrated Reporting

financial reporting

The role of the audit committee in corporate governance is critical in ensuring the rigor and transparency of financial reporting, and it extends to the adoption of IR. An independent audit committee enhances objectivity and provides an additional layer of assurance on the reliability of integrated reports. Expertise within the audit committee in areas such as sustainability and non-financial reporting is increasingly valued as it ensures that the committee can effectively oversee the integration of non-financial information into reporting practices.

Author(s) Details:

Vickneswaran Anojan,
Department of Accounting, Faculty of Management Studies and Commerce, University of Jaffna, Sri Lanka.

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