Corporate risk disclosures: The influence of institutional shareholders and the audit committee

Zhang, J and Taylor, D 2011, 'Corporate risk disclosures: The influence of institutional shareholders and the audit committee', in Sue Wright (ed.) Proceedings of the Accounting & Finance Association of Australia and New Zealand (AFAANZ) Conference, Darwin, Australia, 3-5 July, 2011, pp. 1-27.


Document type: Conference Paper
Collection: Conference Papers

Title Corporate risk disclosures: The influence of institutional shareholders and the audit committee
Author(s) Zhang, J
Taylor, D
Year 2011
Conference name Accounting & Finance Association of Australia and New Zealand (AFAANZ) Conference
Conference location Darwin, Australia
Conference dates 3-5 July, 2011
Proceedings title Proceedings of the Accounting & Finance Association of Australia and New Zealand (AFAANZ) Conference
Editor(s) Sue Wright
Publisher Accounting & Finance Association of Australia and New Zealand (AFAANZ)
Place of publication Carlton, Australia
Start page 1
End page 27
Total pages 27
Abstract The extent to which corporations provide transparency about the management and performance of a range of broad types of risk is a governance issue. The corporate regulation of narrative disclosures about risk complexities is lacking in Australia, leaving the practice of corporate risk reporting dependent upon incentives for management to undertake it voluntarily. This study focuses on pressures on management rendered by two key players in the company's principal-agency relationships. These players are the company's large professionally-managed institutional shareholders (principal), and the audit committee of the board (agent).
Subjects Auditing and Accountability
Keyword(s) corporate risk disclosure
institutional investors
audit committee
Copyright notice © 2011 AFAANZ
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Created: Thu, 22 Dec 2011, 07:47:00 EST by Catalyst Administrator
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