| Summary: | Abstract
The aim of this study is to investigate the relationship between the corporate governance and the integrated reporting quality.
This dissertation collects data on the corporate governance variables, the IRQ performance and firm-level characteristics for 22 listed companies from the mining industry in China for three years from 2017 to 2019. The corporate governance was measured using the board composition and structure as well as the audit committee and use of Big Four auditor. The IRQ was based on the eight Content Elements recommended in the IRQ framework by the IIRC (2013) which was scored from 0 to 3 based on the quality of the disclosures by the researcher using the sustainability and annual reports. A random effects panel data regression with a robust options model has been used after conducting the specification and diagnostic tests.
Overall, the IRQ in China has also been improving year on year across the eight Content Elements. The key findings found that the presence of the audit committee was the only variable that had a statistically significant impact on the IRQ of mining companies in China. Whereas, the board size and composition, gender diversity, and the presence of the independent risk committee did not have any statistical significance on mining companies’ IRQ.
Key words: Integrated reporting quality, mining, China, panel data, corporate governance
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