audit committee chair seniority

The moderating effect of corporate governance reforms on the relationship between audit committee chair attributes and ESG di

Stop Trusting Senior Audit Chairs Over Corporate Governance

Audit chairs with long tenure actually lower ESG disclosure depth, and the data show a 3.2-point drop per decade of seniority. This counterintuitive finding follows the OECD governance reforms that lifted overall ESG scores but left senior chairs lagging behind. Audit Committee Chair Seniority and Board Leadership Structure I