TY - JOUR AU - Boudiab, Mourad AU - Mehiaddine, Samir AU - Abderrahmane, Yasser PY - 2021/10/01 Y2 - 2024/03/28 TI - The Impact of Risk Management Committee Characteristics on Corporate Voluntary Disclosure in Malaysia: DOI: 10.46988/IJIHRM.02.02.2021.007 JF - International Journal of Intellectual Human Resource Management (IJIHRM) JA - IJIHRM VL - 2 IS - 02 SE - DO - UR - https://journals.gulfuniversity.org/index.php/ijihrm/article/view/93 SP - 53-59 AB - <p>This study establishes a conceptual framework for the relationship between the characteristics of risk management committees (RMCs) and voluntary<br>disclosure. It underlines the significance of distinguishing between the tasks and responsibilities of an audit committee (AC) and a risk management<br>committee (RMC). Furthermore, auditors and RMC members should not be in any way entangled to provide an objective assessment of all risk<br>management responsibilities. Following the Malaysia Code of Corporate Governance 2017, the board shall form an RMC, consisting of a majority of<br>independent directors, to supervise the firm's RM framework and rules, as well as their implementation.</p> ER -