Accepted Manuscript Title: The Impact of Board and Audit Committee Characteristics on Voluntary Disclosure: A Meta-Analysis Author: Khaled Samaha Hichem Khlif Khaled Hussainey PII: S1061-9518(15)00004-X DOI: http://dx.doi.org/doi:10.1016/j.intaccaudtax.2014.11.001 Reference: ACCAUD 195 To appear in: Journal of International Accounting, Auditing and Taxation Received date: 6-3-2013 Revised date: 2-11-2014 Accepted date: 22-11-2014 Please cite this article as: Samaha, K., Khlif, H., and Hussainey, K.,The Impact of Board and Audit Committee Characteristics on Voluntary Disclosure: A Meta-Analysis, Journal of the Chinese Institute of Chemical Engineers (2015), http://dx.doi.org/10.1016/j.intaccaudtax.2014.11.001 This is a PDF file of an unedited manuscript that has been accepted for publication. As a service to our customers we are providing this early version of the manuscript. The manuscript will undergo copyediting, typesetting, and review of the resulting proof before it is published in its final form. Please note that during the production process errors may be discovered which could affect the content, and all legal disclaimers that apply to the journal pertain.