Akhtaruddin, M.; Haron, Hasnah - In: Asian Review of Accounting 18 (2010) September, pp. 245-259
Purpose – The aim of the paper is to examine the linkages between board ownership, audit committees' (ACs) effectiveness in terms of the proportion of independent non-executive directors (INED) and expert members on the AC and corporate voluntary disclosures. Design/methodology/approach –...