Corporate Governance Mechanisms and Integrity Disclosure: A Conceptual Model with Organizational Culture as a Moderator

DOI

10.2991/978-94-6463-827-1_11How to use a DOI?

Keywords

Corporate Governance; Integrity Disclosure; Audit Committees; Ownership Structure; Organizational Culture

Abstract

Corporate integrity and transparency are fundamental to fostering trust among stakeholders, yet many firms face challenges in ensuring adequate integrity-related information disclosure. Weak corporate governance mechanisms, particularly ineffective audit committees and ownership structures, contribute to information asymmetry and reduced disclosure quality. This study aims to examine the impact of audit committees and ownership structure on integrity-related information disclosure, with organizational culture as a potential moderating factor. Using a structured literature review and empirical evidence from prior studies, this research evaluates how independent audit committees and varying ownership structures influence corporate transparency. The findings suggest that well-structured and independent audit committees enhance integrity-related disclosures by promoting financial reporting quality and deterring managerial opportunism. Furthermore, ownership structure significantly affects disclosure practices, as firms with dispersed and institutional ownership tend to exhibit higher transparency, while concentrated ownership may lead to selective disclosure to protect controlling interests. These findings have theoretical implications by extending corporate governance literature and reinforcing the agency theory perspective on governance mechanisms. Practically, the study provides insights for regulators and corporate leaders to strengthen governance frameworks that enhance transparency and accountability. However, given the contextual nature of governance practices, future research should explore industry-specific dynamics and the moderating role of organizational culture in shaping governance-disclosure relationships. Strengthening corporate governance mechanisms remains a critical avenue for improving corporate integrity, reducing information asymmetry, and fostering sustainable business practices.

Copyright

© 2025 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Download article (PDF)

TY  - CONF
AU  - Farah Amalin Mohd Noor
AU  - Roshima Said
AU  - Syahiza Arsad
AU  - Nur Aima Shafie
PY  - 2025
DA  - 2025/08/22
TI  - Corporate Governance Mechanisms and Integrity Disclosure: A Conceptual Model with Organizational Culture as a Moderator
BT  - Proceedings of the 3rd International Conference on Business, Finance, Management and Economic (BizFAME 2024)
PB  - Atlantis Press
SP  - 130
EP  - 150
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-827-1_11
DO  - 10.2991/978-94-6463-827-1_11
ID  - Noor2025
ER  -