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Audit Committee Attributes and Voluntary Ethics Disclosure in Malaysian Public Listed Companies

In corporate world, ethics is important principles as to avoid misconduct within organisation. There are many issues related to ethics in the organisation such as the level of disclosure in following the ethical code of conduct. Audit committee should play an important role in encouraging companies to practice a good voluntary ethics disclosure. This study examine the influence of audit committee attributes towards voluntary ethics disclosure in Malaysian Public Listed Companies. Particularly, focus on audit committee’s size, time commitment, competency, independence, experience and frequency of audit committee meeting. The voluntary ethics disclosure is measured using a specific index adapted from previous study. Data were obtained from the annual reports of 260 companies for the year 2017. The study reveals that audit committee’s competency found to have a significant positive relationship with voluntary ethics disclosure. This indicates that higher proportion of competent audit committee members tend to increase the voluntary ethics disclosure. However, the experience of audit committee members has a significant negative relationship with voluntary ethics disclosure. This indicates that the more experience gained through duration served by the audit