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Does Audit Committee Matter for Corporate Social Performance?: Evidence From India
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Author(s): Aghila Sasidharan (Indian Institute of Forest Management, Bhopal, India), Sreelekshmi Geetha (University of Kerala, India), Biju Ajithakumari Vijayappan Nair (University of Kerala, India), Ambili Jayachandran (University of Kerala, India)and Nisha Sheen (St. Lawrence College, Ontario, Canada)
Copyright: 2024
Pages: 16
Source title:
ESG Frameworks for Sustainable Business Practices
Source Author(s)/Editor(s): Biju Ajithakumari Vijayappan Nair (University of Kerala, India), Glenn Muschert (Khalifa University of Science and Technology, UAE)and Ambili Jayachandran (University of Kerala, India)
DOI: 10.4018/979-8-3693-3880-3.ch007
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Abstract
This study examines the effect of audit committees on corporate social performance. Using a sample of Indian firms for the 2008–2021 period, we find that the firm's corporate social performance is significantly higher in the presence of an audit committee. This relationship is stronger when the audit committee consists of more directors. Our results support the resource dependence theory, which indicates that the members of each committee on the board provide various resources to the firms in the form of their skills and expertise. Our study has an implication for the regulators that more transparency should be required in the audit committee to ensure better corporate governance.
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