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December 3, 2025Asian Review of Accounting

Audit committee governance and climate change disclosures: regulatory reform and COVID-19 aftermath in emerging economy

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Authors

ASAnup Kumar SahaNJNahid JahanIKImran Khan

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Overview

Analysis reveals audit committee size and expertise enhance climate change disclosure, highlighting regulatory reform's role in improving oversight during COVID-19.

Key Points

  • Audit committee size, expertise, and meeting frequency significantly enhance climate change disclosure, supporting accountability measures.
  • Findings show a notable impact of audit committee characteristics, emphasizing the role of governance in emerging markets.
  • Analysis of panel data from 40 financial institutions employed two-stage least squares regression to assess CCD influence.
  • The study supports the need for stronger oversight and expertise requirements to improve environmental disclosures and accountability.

Cite This Study

Saha et al. (2025) studied this question.

synapsesocial.com/papers/694025972d562116f28feb15https://doi.org/10.1108/ara-06-2025-0202
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Also Consider

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  4. 4A longitudinal examination of anti-corruption disclosure in the banking sector of a least-developed economy: does board composition make a difference?2024 · 2 citations
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