Audit committee

Statistics

Joint audit

Public relations

Financial Audit

Accounting

Scope (computer science)

Independence (probability theory)

Computer science

Business

Mathematics

Political science

Audit

Corporate social responsibility

Internal audit

Audit evidence

Programming language

Chief audit executive

Credibility

Business Ethics the Environment & Responsibility

This study examines the influence of audit committee attributes, namely financial expertise, independence, meeting frequency and size, on the adoption of CSR assurance. The study also offers insight into the effect of audit committee attributes on the scope and level of CSR assurance and the selection of CSR assurance providers. Contextually, this is achieved using a sample of European companies listed on the STOXX 600 index over the period 2012–2018. The findings show that attributes related to audit committee financial expertise, audit committee independence and audit committee meeting frequency and the existence of a CSR committee, are positively linked with the adoption of CSR assurance. Moreover, our empirical analysis further highlights the critical role of audit committee financial expert members in enhancing the scope and level of CSR assurance. Furthermore, audit committee with more frequent meetings lead to higher assurance scopes. Our findings offer significant and multidimensional insights for regulators, policymakers and professionals, regarding the revision and establishment of regulations concerning the audit committee structure.

The role of the audit committee in enhancing the credibility of <scp>CSR</scp> disclosure: Evidence from <scp>STOXX</scp> Europe 600 members

The role of the audit committee in enhancing the credibility of CSR disclosure: Evidence from STOXX Europe 600 members