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All Journal Jurnal Ilmiah Universitas Batanghari Jambi JOURNAL OF APPLIED ACCOUNTING AND TAXATION Jurnal Pengembangan Wiraswasta Jesya (Jurnal Ekonomi dan Ekonomi Syariah) ASSET: Jurnal Manajemen dan Bisnis Jurnal Akuntansi Bisnis Pelita Bangsa East Asian Journal of Multidisciplinary Research (EAJMR) Indonesian Journal of Economic & Management Sciences (IJEMS)
Agus Fuadi
Universitas Pelita Bangsa
Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : JOURNAL OF APPLIED ACCOUNTING AND TAXATION

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Synergies and Conflicts: Examining the Effects of Mandatory Disclosure Rules on Corporate Governance Structures and Functions with Audit Committee as a Moderating Variable Dian Sulistyorini Wulandari; agus Fuadi; Diana Anggraeni
Journal of Applied Accounting and Taxation Vol. 9 No. 2 (2024): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v9i2.8583

Abstract

This study explores the complex interactions between mandatory disclosure rules and corporate governance structures, focusing on the moderating role of audit committees. While mandatory disclosure rules aim to enhance transparency and accountability, their implementation can create both synergies and conflicts within corporate governance frameworks. This research examines how these regulations influence governance structures and functions, particularly regarding board dynamics, managerial behavior, and shareholder relations. By introducing the audit committee as a moderating variable, the study investigates whether its presence strengthens or mitigates the effects of mandatory disclosure on corporate governance effectiveness. The findings highlight the dual nature of these regulations"”enhancing oversight in some instances while potentially creating friction in others. The study contributes to the ongoing discourse on corporate governance by offering insights into the balance between regulatory compliance and governance efficacy.
Co-Authors A'an Nur Khasanah Ahmad Bukhori Muslim Ani Fitria Noor Dian Sukma Lestari Dian Sulistyorini Wulandari Diana Anggraeni Inna Nisawati Mardiani Neng Asiah Nisa Zhafira Ridwan Muhsoni Rina Nurjanah Tarisya Anggraeni Putri Taufik Hidayat Tota Viola Simamora Debataraja Verentia Amranani Putri Vista Yulianti Yahya, Adibah