Formation Of Committee Research Articles

Mothers' Knowledge, Attitudes, and Practices Regarding the Prevention and Management of Diarrhea among Children in Pakistan: A Cross-Sectional Study.

Diarrheal disease is the second leading cause of death worldwide in children under 5 years old, after pneumonia. Fortunately, diarrhea is a preventable disease that can be avoided by implementing basic home management strategies. Mothers are essential to its management and prevention; therefore, this study assessed the knowledge, attitudes, and practices of mothers in Pakistan related to diarrheal disease prevention and management. The study was conducted using a cross-sectional design in three cities of Pakistan from September 2022 to December 2022. A questionnaire was used to collect data on mothers' sociodemographic characteristics and their knowledge, attitudes, and practices related to the prevention and management of diarrheal diseases. A total of 356 mothers (81.7% of them were housewives, and 58.4% were 25-34 years old) participated in the study. Data were analyzed using descriptive statistics and tests of association. Significant associations were found between mothers' income, education, and ethnicity and their knowledge, attitudes, and practices regarding the prevention and management of diarrheal diseases (P <0.05). However, no significant association was found between the other variables. The knowledge and attitudes of the mothers regarding the prevention and management of diarrhea were satisfactory; however, their prevention-related practices and home-based management were unsatisfactory. Therefore, community education, formation of health and hygiene committees, and dissemination of user-friendly information are crucial for creating awareness about the prevention and management of diarrheal diseases. These measures can help improve the practices of mothers and reduce the incidence of diarrheal diseases in Pakistan.

Motives for environmental and social engagement and stock liquidity: The moderating role of sustainability committees

While stock liquidity has long been a vital consideration in stock markets, environmental, social and governance (ESG) performance has become a growing consideration due to its numerous benefits to companies and society. However, there is limited research on whether corporate motivations to engage in ESG activities affect stock liquidity. We examine this relationship in the context of the Australian Securities Exchange (ASX) by studying the role of three motivations (strategic, altruism, or greenwashing) for company engagement in ESG activities in explaining stock liquidity. We also examine the role of sustainability committees in explaining stock liquidity. Using companies included in the S&P ASX 300 from 2009 to 2018, a positive association is found between stock liquidity and a strategic motivation for environmental and social engagement and sustainability committee presence. An unexpected finding is that sustainability committee formation can mislead investors to reward a greenwashing motivation by improving stock liquidity. These findings provide valuable new insights into motives to engage particularly with the “E” and “S” in ESG and sustainability committees' role in improving stock liquidity.

Data-driven PC-chair-in-the-loop Formation of Program Committees: An EDBT 2023 Experience

The formation of a quality program committee (PC) for a conference venue is critical for a high-quality scientific program. Traditionally, PC chairs take a "manual" approach to form a PC. In practice, however, such an approach, might not create a diverse PC w.r.t. certain dimensions. Furthermore, it has been reported that the traditional manual approach may lead to dense coauthorship networks among PC members. All these aspects can easily make it challenging in practice to ensure fair and quality assignments of reviewers to submissions. In this article, we share our experiences and results of installing a novel data-driven PC-chair-inthe- loop PC formation framework for EDBT 2023 to mitigate some of the challenges brought by traditional PC formation methods.

Building an antimicrobial stewardship model for a public-sector hospital: a pre-implementation study.

Introduction. Antimicrobial resistance (AMR) is recognized as an important global health risk, associated with increased mortality, morbidity and healthcare costs. Antimicrobial stewardship (AMS) involves a coherent set of processes that promote the rational use of antimicrobials.Gap statement. An AMS programme should be adapted and developed according to the available resources of a facility. This requires an analysis of the core AMS elements that are already in place and the resources available.Aim. This study aimed to assess the readiness of a tertiary healthcare facility and staff towards implementing an antimicrobial stewardship programme (ASP).Methodology. This study focused on two aspects during an AMS pre-implementation phase. A situational or strengths, weaknesses, opportunities, and threats analysis was conducted based on (1) a questionnaire on attitudes and perceptions of pharmacists, clinicians and nurses towards AMR and AMS and (2) a situational analysis on the readiness of the facility.Results. The questionnaire, which was available for completion between September 2021 and December 2021, was sent to a total of 3100 healthcare professionals (HCPs). Thirty-two (1.0 %) HCPs comprising 2 pharmacists, 16 clinicians and 14 nurses completed the questionnaire. Of the total participants, 31 (96.9 %) viewed AMR as a problem in South African hospitals and 29 (90.6 %) perceived AMR as a problem at their facility. The majority (n = 29, 90.6 %) of the participants were familiar with the term AMS, and 26 (81.3 %) participants agreed to willingly participate in any initiatives involving antimicrobial use at the facility. The situational analysis depicted existing strengths in terms of AMS structures such as the formation of an AMS committee and information and technology systems at the HCP's disposal. Weaknesses included the limited number of AMS activities being carried out and poor participation from HCPs within the AMS team.Conclusion. A pre-implementation phase in the building of an ASP can greatly assist in finding gaps for improvement, which can then be addressed in the implementation phase. Furthermore, the pre-implementation phase provides a baseline to measure improvements once the implementation phase has been instituted.

The Effectiveness of Cyber Threat Intelligence in Improving Security Operations

The purpose of this research was to comprehensively evaluate the effectiveness of Cyber Threat Intelligence (CTI) in enhancing security operations, while simultaneously identifying the various barriers to its adoption. Additionally, the study aimed to provide potential solutions to mitigate the identified barriers, to ensure successful adoption of CTI.A systematic review was undertaken to identify the main factors of enhanced security operations. Relevant questions and statements were then developed from these factors and a questionnaire was created using Google Forms. These questionnaires were then distributed via email to a sample size of 50 information technology professionals. These results were then analyzed using Microsoft Excel and SPSS. Overall, the research revealed that companies who used CTI reported significant gains in threat detection and response, risk management and threat-hunting abilities, which in turn lead to enhanced security operations. According to the research, several factors prevented organizations from adopting CTI. Among these were technological, regulatory, ignorance-related, and lack of executive support. Finally, to tackle these identified barriers the following were proposed adopting comprehensive awareness and education programs, the formation of an Executive CTI Steering Committees, structured CTI training and skills development programs, technology assessment and modernization initiative-based initiatives, proactive compliance, and legal strategies.

Chlorine levels and a Legionella outbreak

Background: Legionella, first identified in the 1970s, is increasingly recognized as an opportunistic pathogen in healthcare facilities.1 The National University Hospital (NUH) is a large quaternary level academic hospital with 1,200 beds located in equatorial Singapore. Its first building, completed in 1985, still serves patients today. In 2022, the infection prevention team (IPT) was informed of two cases of nosocomial legionella, which sparked the start of an extensive investigation consisting of water quality testing of multiple sources, case finding, and formation of a water management committee. Methods: 250mL water samples were collected and cultured by an external vendor using direct membrane filtration followed by plating on selective agar according to ISO 11731 standards. Bacterial colonies were then identified, quantified and speciated. At the same time, NUH’s facility management measured chlorine levels using a portable colorimeter. Results: In total, we cultured 34 samples taken from sinks, shower heads, potable water dispensers. 91.2% of samples were positive for legionella. Of the 91.2%, 35.3% of sites grew Legionella pneumophila serogroup 1 while 79.4% of sites grew Legionella pneumophila serogroup 2-15. We attributed our high rates of legionella positivity to an aging plumbing system and Singapore’s high humidity and temperatures. In addition, the maximal temperature of our hot water is only 48-50 °C. Although chlorine levels were generally low, they were still within the local recommendation of less than 2ppm (Singapore does not have guidance on minimum chlorine levels). We found no statistically significant correlation between the number of legionella colony forming units (CFUs) and chlorine levels (ranging between 0.02 to 0.14ppm). This supports the United States Environmental Protection Agency’s recommendation, as well as the findings from in vitro and in vivo studies, for a minimal chlorine of 0.2 PPM at the taps for acute care hospitals.2,3However, these levels may be inadequate in the presence of acanthamoeba or a high biofilm load within water systems.4,5 Conclusion: Hospital water management programs should require a minimal level of chlorine at hospital taps and at levels above those recommended by public water systems, in order to control legionella growth. In addition, the formation of a hospital water management committee is essential to improve hospital water quality and put mitigation measures in place.

Pengaruh e-Procurement Terhadap Pencegahan Fraud Di Pemerintah Daerah Sumatera Selatan

This research aims to determine the effect of implementing e-procurement on fraud prevention in Regional Government. Research has been carried out in several regional agencies in South Sumatra Province. The research was conducted using the questionnaire distribution method. The variables in this research are the e-procurement stages, namely planning, committee formation, prequalification, tender document preparation, bid evaluation, announcement, objection. The results of the research state that the implementation of e-procurement has an effect on preventing procurement fraud in the Regency/City Region of South Sumatra. Then, from the results of this research, it was also concluded that of the seven stages of e-procurement, only four stages of e-procurement had an effect on fraud prevention (document preparation stage, offer evaluation stage, announcement stage, and rebuttal stage). Meanwhile, the other three stages (planning stage, committee formation stage, and prequalification stage) in e-procurement have no effect on fraud prevention.

Patient Safety Culture in Pre-Post Partum and Perinatology Units

Introduction: Effective patient safety practices in pre-post partum and perinatology units are crucial for ensuring high-quality care for mothers and children. These practices are expected to reduce maternal and child mortality rates, which remain significant. Patient safety implementation in hospitals depends largely on the patient safety culture within each institution. Objective: This study aimed to assess the application of patient safety culture in pre-post partum and perinatology wards. Methods: The research employed a mixed-methods approach with a sequential explanatory design. Quantitative data were gathered using the AHRQ (Agency for Health Research and Quality) questionnaire. Meanwhile, the qualitative research used an instrumental case study approach insights were derived from in-depth interviews with 52 nurses working in these units. Results: Results show an overall positive response rate of 67.8% across the 12 dimensions of patient safety culture, indicating satisfactory levels. The dimension with the highest positive response rate is teamwork at 38%, while openness had the lowest at 6%. Challenges in patient safety program implementation include lack of safety culture surveys, inadequate incident reporting systems, high blaming culture, lack of support, delayed case reporting, and financial constraints. Reporting, analysis, and evaluation are predominantly limited to internal hospital processes. Conclusion: The obstacles encountered in implementing a patient safety culture are the behavior of healthcare workers and the lack of optimal support from management. The recommendations given are the formation of a Patient Safety Committee, education about safety culture for healthcare workers, Monitoring and evaluation of the patient safety program that has been implemented.

Strategi Peningkatan Tata Kelola Koperasi dalam Upaya Mencegah Praktik Tidak Sehat pada KSP Kopdit Pintu Air Cabang Koting

This research aims to find out the strategy for improving cooperative governance in an effort to prevent unhealthy practices at KSP Kopdit Pintu Air Koting Branch. To identify problems, this research uses qualitative research. The data collection techniques use observation, interviews and documentation. It can be concluded that things that cause unhealthy practices include lack of transparency and lack of accountability, lack of internal supervision, and non-compliance with rules and regulations. Efforts to improve cooperative governance to prevent unhealthy practices include transparency and accountability, member participation, formation of supervisory committees, anti-corruption policies and business ethics, and ongoing evaluation. Keywords : Improvement of Cooperative Governance, Unhealthy Practices

Multimodal Quality Initiatives in Sepsis Care: Assessing Impact on Core Measures and Outcomes.

Providing timely and effective care for patients with sepsis is challenging due to delays in recognition and intervention. The Surviving Sepsis Campaign has developed bundles that have been shown to reduce sepsis mortality. However, hospitals have not consistently adhered to these bundles, resulting in suboptimal outcomes. To address this, a multimodal quality improvement sepsis program was implemented from 2017 to 2022 in a large urban tertiary hospital. The aim of this program was to enhance the Severe Sepsis and Septic Shock Management Bundle compliance and reduce sepsis mortality. At baseline, the Severe Sepsis and Septic Shock Management Bundle compliance rates were low, at 25%, with a sepsis observed/expected mortality ratio of 1.14. Our interventions included the formation of a multidisciplinary committee, the appointment of sepsis champions, the implementation of sepsis alerts and order sets, the formation of a Code Sepsis team, real-time audits, and peer-to-peer education. By 2022, compliance rose to 62%, and the observed/expected mortality ratio decreased to 0.73. Our approach led to improved outcomes and hospital rankings. These findings underscore the efficacy of a comprehensive sepsis care initiative, emphasizing the importance of interdisciplinary collaboration. A multimodal hospital-wide sepsis performance program is feasible and can contribute to improved outcomes. However, further research is necessary to determine the specific impact of individual strategies on sepsis outcomes.

When friends are near foes: governing nonequity alliances with steering committees

PurposeIndirect knowledge leakage to rivals located near alliance partners represents a significant risk that has received limited scholarly attention. Hence, the question of how to manage this risk – which the authors term “partner-rival co-location risk” – in nonequity alliances remains unanswered, and this study aims to suggest establishing a steering committee to oversee the partnership.Design/methodology/approachDrawing on the agglomeration economies and alliance governance literatures, the authors develop a set of hypotheses and perform a series of empirical tests on 470 nonequity alliances in the US biopharmaceutical industry.FindingsThe authors propose that there is a positive linkage between partner-rival co-location risk and the formation of a steering committee in a nonequity alliance, which receives strong empirical support. Further, this relationship is significantly moderated by the breadth (alliance scope) but not the depth (reciprocal interdependence) of interaction between the partnering firms.Originality/valueThis paper is a pioneer to shed light on “partner-rival co-location risk” and how partner-rival co-location risk affects the governance decision of whether to establish a steering committee in a nonequity alliance, thus offering important theoretical and practical insights into competition and cooperation in alliance management.

Ethical Considerations for Artificial Intelligence Applications for HIV

Human Immunodeficiency Virus (HIV) is a stigmatizing disease that disproportionately affects African Americans and Latinos among people living with HIV (PLWH). Researchers are increasingly utilizing artificial intelligence (AI) to analyze large amounts of data such as social media data and electronic health records (EHR) for various HIV-related tasks, from prevention and surveillance to treatment and counseling. This paper explores the ethical considerations surrounding the use of AI for HIV with a focus on acceptability, trust, fairness, and transparency. To improve acceptability and trust towards AI systems for HIV, informed consent and a Federated Learning (FL) approach are suggested. In regard to unfairness, stakeholders should be wary of AI systems for HIV further stigmatizing or even being used as grounds to criminalize PLWH. To prevent criminalization, in particular, the application of differential privacy on HIV data generated by data linkage should be studied. Participatory design is crucial in designing the AI systems for HIV to be more transparent and inclusive. To this end, the formation of a data ethics committee and the construction of relevant frameworks and principles may need to be concurrently implemented. Lastly, the question of whether the amount of transparency beyond a certain threshold may overwhelm patients, thereby unexpectedly triggering negative consequences, is posed.

Manajemen praktek kerja lapangan pada program keahlian teknik komputer dan jaringan di SMK Prima Sejahtera Kotamobagu

The purpose of this study was to determine and analyze the management of Field Work Practice (PKL) Computer and Network Engineering Expertise Program at SMK Prima Sejahtera Kotamobagu, in terms of Planning, Implementation and Evaluation. This research is a type of qualitative research with research procedures that produce descriptive data. The methods used by researchers to collect data are observation, interviews and documentation studies. The subjects of this research are the Principal, Deputy for Public Relations, Head of the Computer and Network Engineering Department (TKJ), Supervising Teacher. After the data is collected, the data is analyzed including data reduction, and conclusion drawing. Based on the results of the study, it shows that the PKL planning stage includes: 1) PKL committee formation and coordination, 2) Industry mapping, 3) Administrative preparation (such as: making submission letters and submission procedures, making submission and withdrawal letters, making PKL activity schedules), 4) Determination of PKL place, 5) Debriefing. The stages of implementation activities: 1) Delivery of PKL students, 2) PKL implementation process in the Business World / Industrial World (DUDI), 3) PKL program monitoring, 4) Journal preparation of daily PKL activities, and 5) Withdrawal of PKL students. The PKL evaluation stage includes: 1) Completion of the journal which is carried out after the pick-up of students, 2) PKL assessment based on the results of coordination by industry and school supervisors and based on the results of reports/journals.

ISRAEL'S APPROACH TO LIMITATION OF FOREIGN INVESTMENTS ON THE EXAMPLE OF COOPERATION WITH CHINA, JAPAN AND INDIA

The article focuses on the specifics of the Israeli mechanism of foreign investments control that was created primarily under the influence of the political will of Israel's main global partner, the United States, but not on the basis of the country’s economic interests. The author considers the course of negotiations between the government of B. Netanyahu and the administration of D. Trump on the formation of an advisory committee for foreign investment approval, its goals, objectives and directions of work, as well as the differences from the Committee on Foreign Investment in the United States (CFIUS). The cases of China, Japan and India are consistently analyzed. The choice of these examples is motivated by both by the level of their business activity in Israel and the dynamics of contacts with the United States, which forces the White House to support or hinder their cooperation with its Middle Eastern partner. The author comes to conclusion that the Israeli government did not completely repeat the American experience of control over foreign investment, although it is moving towards tightening this practice. The study shows that that the main focus of the Israeli advisory committee since its creation in 2019 has been transactions with China, while relations with representatives of Japan and India have particularly no restrictions.

제1기 자치경찰위원회 운영 평가 및 법제도적 개선방향에 대한 小考

On January 1, 2021, the autonomous police system was implemented in Korea, and local autonomy was implemented in the field of security following general administration and education administration. In terms of decentralization, it was expected that the essential purpose of local autonomy would be realized by providing customized policing services based on the characteristics of the region and the will of the residents, and the democracy, decentralization and resident orientation of police activities would be strengthened. In the second half of 2020, the unified autonomous police model bill was completely revised and enacted through a sudden policy change in the dualized autonomous police model, which was previously discussed, and the institutional basis was established with the leading role of the National Police Agency in the situation of lack of preparation period. In the meantime, the term of the first autonomous police commissioners, who have played a pivotal role in the settlement and development of the autonomous police system, has expired and is now preparing for the formation of a new second autonomous police committee. At this point, it is expected that it will provide implications for the stable development of the autonomous police system as well as the preparation of the second autonomous police committee to clarify the current status of the autonomous police system and legal and institutional problems and to present concrete suggestions for future improvement directions. In organizing this paper, I basically referred to various literature materials such as publication data, research papers and media reports of the National Police Agency and the municipal autonomous police committee. In order to grasp the reality of the operation of the system and to find out the effective improvement direction of the legal system, I also listened to the vivid opinions and suggestions for improvement through direct interviews with some autonomous police committee members and police related NGOs such as autonomous crime prevention groups. Since the implementation of the autonomous police system, mutual cooperation between the city and provincial offices and the city and provincial police agencies has worked closely in the autonomous police affairs by securing the linkage between local administration and security administration centered on the autonomous police committees in cities and provinces across the country. Various policing policies have been established and implemented to reflect the will and participation of residents in the police administration and to provide policing services suitable for local specificity. The responsibility of the heads of local governments for local security has been increased by cities and provinces across the country, and the budget for projects needed to carry out local police affairs has also been increased. However, despite many developments and achievements, there has been a constant need to supplement the essential limitations of the current autonomous police system, low awareness of the autonomous police, and the promotion of mutual cooperation with the autonomous police committee and the national police. More in-depth discussions are needed in that the introduction of the dualization model of the autonomous police and the financial burden of the state are related to the maintenance of security at the national level and the allocation of the national budget. It is hoped that the police system development committee under the Prime Minister's Office will make systematic and careful decisions based on national consensus and careful financial analysis and diagnosis so that the total amount of national security will not be damaged in the rapidly changing domestic and overseas security environment.

Participant diversity in ACER: 2010-2022.

Increasing diversity has become a priority for all fields working with human subjects due to historic exclusions and misrepresentations of participants with minoritized identities. To create a more representative and generalizable science of alcohol use, the Research Society on Alcohol (RSA) and its officialjournal, Alcohol: Clinical and Experimental Research (ACER), have increasingly incorporated diversity and inclusion into their posted values and programming. We analyzed the content of articles published in ACER from 2010 through 2022 (6 years before and after the formation of RSA's Diversity Committee) to assess the reporting of participants' demographic information and whether there has been increased inclusion of diverse samples in alcohol research over time. Our team screened 3292 abstracts for data extraction; studies were included if they were primary analyses of data collected from human subjects (n = 1043). Reporting of all demographic variables increased over time, with significant increases in reporting for race/ethnicity, sexual orientation, gender identity, socioeconomic status (SES), income, and educational attainment. Demographic variables were also increasingly used in analyses. However, representation of research outside the United States diminished significantly over time. We provide recommended journal article reporting standards for ACER to continue the positive progress in reporting demographics in alcohol research and facilitate meta-analyses examining demographic modulation and the impact of social determinants of health.

Implementation of an Extubation Readiness Guideline for Preterm Infants.

Intubated preterm infants 32 6 / 7 weeks or less of gestation in a mid-Atlantic level IV neonatal intensive care unit (NICU) faced a high number of ventilator days. Based on 6 weeks of electronic health record (EHR) chart audits of extubations in this NICU in 2021, 44% of preterm infants 32 6 / 7 weeks or less of gestation were intubated for more than 28 days, with an average of 23 days on a ventilator. This NICU lacked a standardized extubation guideline providing criteria to drive extubation eligibility. The purpose of this quality improvement (QI) project was to implement and evaluate the effectiveness of an extubation readiness guideline in preterm infants 32 6 / 7 weeks or less of gestation in a mid-Atlantic level IV NICU. This project occurred over a 17-week period in 2021. Implementation included a multidisciplinary committee formation, identification of champions, NICU staff education, completion of a guideline checklist by bedside nursing (for eligible patients), clinician reminders, and chart audits for collection of pre-/postimplementation data. Staff education completion, guideline use and compliance, demographic patient data, ventilator days, time to first extubation, and need for reintubation were tracked. Postimplementation data indicated decreased need for intubation for more than 28 days, ventilator days, and days to first extubation attempt. Results suggested that implementation of the evidence-based guideline was effective in decreasing average total ventilator days for preterm infants 32 6 / 7 weeks or less of gestation.

Solidaritas Sosial pada Tradisi Panjang Mulud Nabi di Desa Sukarame Kecamatan Cikeusal Kabupaten Serang Banten

The implementation of the long tradition of mulud in Sukarame Village found several unique features. These include processions showing the luxury of long mules as well as creating road congestion, thereby disrupting public traffic. There is an obligation to pay a joint contribution of around Rp. 500,000, but the economic capacity of each resident of Sukarame Village is different; however, people who are less well off are relieved to contribute half of what has been determined because the people of Sukarame Village have a sense of concern for others and uphold a high sense of social solidarity. Even though they are free to pay half, it also creates a sense of social jealousy for other parts of society. This research uses a qualitative paradigm using ethnographic methods. The research aims to describe the phenomenon that occurs regarding social solidarity in the long tradition of mulud. The data collection techniques use field observation, interviews, and documentation. Meanwhile, data analysis uses data collection techniques, data reduction, data presentation, drawing conclusions, or verification. The results of the research found that social solidarity was built on the long tradition of the Prophet's mulud, namely: the procession activities were quite well established, making relationships closer, making the sense of solidarity stronger because a sense of kinship had been formed by itself, making them prioritize each other's public interests rather than personal interests. The existence of mutual cooperation activities includes making long houses in the form of houses. The creativity that is possessed makes community relations closer, making solidarity stronger, and by doing mutual cooperation, creating a sense of mutual help. The existence of deliberation activities, including the placement of days and the formation of committees with the involvement of various parties, can foster a sense of unity and a sense of shared destiny. With the ngariung activity, there is a shared belief in gaining blessings, safety, and maintaining the beliefs that are held.

Philosophy, Governance and Law in the System of Social Action: Moral and Instrumental Problems of Genetic Research

The research analyzes the process of formation of the ethics committee as a new institution in the system of regulation of genetic research. The external factors of this process are the increasing digitalization of medical and research practices, as well as the special situation that is developing in the field of genomic research and the use of genetic technologies, where issues of philosophy, jurisprudence and administration have generated many fundamentally new, and sometimes unexpected contexts. The author shows the similarity and difference of approaches to the inclusion of the ethics committee in the national regulatory systems of different countries and determines the prospects for further integration of the new institution into normative and administrative-regulatory and law enforcement practices. The research applies all the main methods of system analysis and structural and functional analysis, as well as the comparative legal method. At the stage of generalization of empirical material, the author turns to the means and methods of philosophical phenomenology and phenomenological sociology. The study revealed that the ethics committee may have different institutional and regulatory functions in a variety of management and legal systems. Being hybrid in nature, the ethics committee performs various functions, and in various state legal systems and traditions it can combine elements of legislative, executive and judicial power. At times, the ethics committee may go beyond the scope of both a purely administrative and exclusively legal regulator. All this indicates that the integration of this institution into the legal system and into a variety of social practices is far from being completed.

The impact of audit committee attributes on integrated reporting quality: evidence from European companies listed on the STOXX Europe 600 index

PurposeThis paper aims to shed light on the relationship between audit committee attributes and integrated reporting quality (IRQ).Design/methodology/approachData on a sample of 360 European firms selected from the STOXX Europe 600 index between 2010 and 2021 were used to test the model based on multiple regression for panel data to analyze the effect of audit committee attributes on IRQ. This paper considers generalized least squares (GLS) estimation for panel data models.FindingsThe findings of this study confirm expectations concerning the impact of audit committee attributes on the IRQ. Indeed, audit committee independence and meetings have a significant positive impact on IRQ. However, no significant association is found between financial expertise and IRQ.Practical implicationsThe findings of this paper have significant implications for policymakers, who, through proper legislation, should encourage the formation of larger audit committees and ones with a higher percentage of independent members. They should also establish a minimum number of audit committee meetings per year. These regulations, which aim to increase the efficacy of audit committees’ supervisory and monitoring tasks, would promote corporate transparency and improve IRQ.Originality/valueThis study supports the existing literature. First, it expands the scientific debate on IRQ. Second, unlike previous studies, which used more subjective methods to measure the degree of integrated reporting (IR), this study relied on the CGVS variable from the DataStream ASSET 4 Database. Third, the research is novel because it indicates the crucial role of internal assurance mechanisms in wide managerial reporting practices in European companies. The sample consisted of European firms only, whereas previous studies used a global sample. Finally, this study is based on recent data (2010–2021), while other studies covered the period between 2008 and 2013.