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All Journal Jurnal Keuangan dan Perbankan Jurnal Ekonomi Modernisasi Journal of Accounting and Investment Binus Business Review Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Syntax Literate: Jurnal Ilmiah Indonesia Jurnal ASET (Akuntansi Riset) AFRE Accounting Financial Review Jurnal Ilmiah Wahana Akuntansi SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Scientific Journal of Reflection : Economic, Accounting, Management and Business Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan GEMA EKONOMI JISIP: Jurnal Ilmu Sosial dan Pendidikan International Journal of Islamic Business and Economics (IJIBEC) Inovasi: Jurnal Ilmiah Ilmu Manajemen Jurnal Administrasi dan Manajemen Jurnal Ilmiah Akuntansi Manajemen BALANCE Jurnal Akuntansi dan Bisnis Jurnal Riset Terapan Akuntansi Performance : Jurnal Bisnis dan Akuntansi Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Jurnal Investasi Jurnal Riset Akuntansi Politala JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Abdi Insani Enrichment : Journal of Management JPEKBM (Jurnal Pendidikan Ekonomi, Kewirausahaan, Bisnis dan Manajemen) Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Journal La Bisecoman Jurnal Impresi Indonesia Golden Ratio of Finance Management AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Jurnal Ekonomika Dan Bisnis Jurnal Akuntansi dan Keuangan Indonesia Journal of Accounting and Finance Management (JAFM) Jurnal Penelitian dan Karya Ilmiah Lembaga Penelitian Universitas Trisakti Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) International Journal of Community Service (IJCS) Journal Research of Social Science, Economics, and Management Hexagon Jurnal Pengabdian Sosial Jurnal Penelitian Pendidikan Indonesia
Agus Munandar, Agus
Program Studi Akuntansi Universitas 17 Agustus 1945 Jakarta
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Journal : Journal of Accounting and Investment

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The impact of audit committee effectiveness on the relationship between company performance and readability of disclosures: a laboratory experiment Munandar, Agus; Kadlina, Kadlina
Journal of Accounting and Investment Vol. 25 No. 3: September 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i3.21884

Abstract

Research aims: This paper investigated the impact of audit committees on the relationship between company performance and disclosure readiness.Design/Methodology/Approach: Some research suggested that poorly performing companies often present their performance positively but use complex, less accessible language. This can be detrimental to market participants. The study explored the moderating role of audit committees in this relationship using a laboratory experiment. Participants, including employed students, were placed in scenarios with varying company performance and audit committee effectiveness and tasked with simulating financial disclosures.Research findings: The findings revealed that effective audit committees enhance disclosure readability and significantly moderate the relationship between company performance and disclosure readability. High-performing companies tend to use simpler language, while poorly performing companies often employ complex language to obscure their performance.Theoretical contribution/Originality: This research contributes to the literature by highlighting the role of audit committee effectiveness in ensuring transparent and clear financial disclosures. It extends previous findings by emphasizing different disclosure strategies based on performance and the critical role of audit committees in curbing obfuscation by underperforming firms.Practitioner/Policy implication: The results underscored the importance of audit committee effectiveness in improving corporate governance and maintaining investor trust. Policymakers should promote audit committee independence and expertise to ensure higher standards of disclosureResearch limitation/Implication: The study's use of employed students limits generalizability to professional accountants. Nonetheless, it provides valuable insights into the influence of audit committees on disclosure readability, offering a basis for future research.
Co-Authors Abdul Ghafar Ismail Adhikara, Muhammad Fachruddin Arrozi Ahmad Fajri Akbar, Rizky Amin, Rashidi Andriyanto, Irwin Anjani, Dito Fatria Antasti, Erico Anugrah, Faisal Anwar, Ardian Arifin, Muhammad Rais Artia, Wa Ode Tri Aulia, Aisa B, Dea Ockta Budi Wibowo Delang, Teresa Ona Dewi Kurniawati Diana, Wahyu Didik Sugiyanto Djumiyati, Dewi Edi Hamdi Eka Bertuah Elis, Elis Esye, Yendi Fatihurrahman, Muhammad Hilmi Firdaus Fitri, Riza Aulia G, Andhika Maula Hadibowono, Satrio Indradewa, Rhian Janah, Niftahul Kadlina Kadlina, Kadlina Kamila, Nurul Kartika Dewi Djunaedi, Mira Khasanah, Fitriyani Korat, Chevri Kriswanto, Reynaldi Latifah, Cindy Lutfitasari, Mayang M. Haris Maratis, Jerry MARIA BINTANG Maryanti, C Susi Maulana, Rizkian Mohammad Soleh Nurzaman Musdiana Mayang Putri, Elly Ningrum, Ira Sita Nofrohu Retongga Nurbaety Nurdiniah, Dade Nur’Afiah, Luthfin Okchatamsi, Dian Oktaviyani, Rusna Putri Wijaya, Nurhikmah Putri, Rizki Sari Eka Qolyubi, Ahmad Rahaju, Sri Mumpuni Ngesti Rahma Putra, Wili Ramadhan, Ilfan Prabu Rasikha, Alya Resca, Yuliana Restuwangi, Reginda Sri Rizki, Tri Rohayati, Eneng Rosmina Rosmina Royhisar Martahan Simanungkalit S, Lina Marlina Sabdotomo, Azamu Said, Lola Luviana Said, Lola Luviana Sapto Jumono Sihono, Agus Siswantoro, Dodik Sita Ningrum, Ira Sopianti, Yusi Sri Nurhayati Suharna, Jaka Sunjaya, Robi Suwongso, Imanuel Syamtori, Stanley Tantri Yanuar Rahmat Syah Tjahjadi, Effendi Triyana, Eva Tya Sani Uci Sulandari Wahyuni, Cantika Wawan Darmawan Wijaya, Suryanto Winnugroho Wiratman, Manfaluthy Hakim, Tiara Aninditha, Aru W. Sudoyo, Joedo Prihartono Wirdiansyah, R. Dian Y, Alia Dwi Yuni Astuti Yusup Setiawan, Yusup