Audit Committee Features and CSR Disclosure: Additional Evidence From an Emerging Market
Bibliographic record
Abstract
This study aims to measure the level of corporate social responsibility disclosure (CSRDL) in an emerging market, Jordan. It also aims to investigate the effect of audit committee (AC) features on CSRDL. The study’s data, obtained from annual reports, comprises 576 company-year observations from industrial and services companies listed on the Amman stock exchange for the period 2011 to 2016. Content analysis is used to measure CSRDL, and multiple regression techniques to test the proposed relationships. The results show that CSRDL among Jordanian listed companies is low, suggesting that companies have less incentive to disclose CSR practices. Additionally, AC independence and AC ownership positively influence CSRDL. The findings from this research have limited generalisability due to the specific characteristics of the sample, which is from a developing country. However, they have implications and value for policymakers and different stakeholders interested in improving CSR initiatives. The findings are also significant in reducing agency costs and enhancing corporate transparency. Within the limits of the authors’ knowledge, this research is among the first to provide preliminary evidence on the effect of AC features on CSR disclosure in an emerging market context, specifically in Jordan.
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How this classification was reachedexpand
Full frame distilled prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.
Codex and Gemma teacher scores by category
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.001 | 0.048 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.000 | 0.000 |
| Science and technology studies | 0.000 | 0.000 |
| Scholarly communication | 0.001 | 0.002 |
| Open science | 0.001 | 0.001 |
| Research integrity | 0.000 | 0.001 |
| Insufficient payload (model declined to judge) | 0.003 | 0.000 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one teacher head, not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".