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Risk Committee and Integrated Reporting Practice: Evidence from Australian Companies

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  • Luckmika Perera
  • Thusitha Dissanayake
  • Sutharson Kanapathippillai
  • Steven Dellaportas

Abstract

This study investigates the relationship between the risk committee (existence and effectiveness) and the quality of integrated reports of the top 200 listed companies on the Australian Securities Exchange (ASX). A composite ordinal proxy for the firms’ integrated reporting was constructed using data that were hand‐collected from annual reports. The main result reports that the existence of a standalone risk committee is negatively and significantly associated with the quality of integrated reporting; however, integrated reporting is positively associated with firms adopting a combined risk and audit committee and risk committee effectiveness.

Suggested Citation

  • Luckmika Perera & Thusitha Dissanayake & Sutharson Kanapathippillai & Steven Dellaportas, 2024. "Risk Committee and Integrated Reporting Practice: Evidence from Australian Companies," Australian Accounting Review, CPA Australia, vol. 34(2), pages 101-132, June.
    • Handle: RePEc:bla:ausact:v:34:y:2024:i:2:p:101-132
    DOI: 10.1111/auar.12421
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