وثيقة
Impact of audit committee characteristics on firm performance : Evidence from Bahrain
عنوان الدورية
Problems and Perspectives in Management
دولة النشر
Kingdom of Bahrain
مكان النشر
Sakhir, Bahrain
الناشر
University of Bahrain
تاريخ النشر
2022
اللغة
الأنجليزية
الموضوع
الملخص الإنجليزي
Abstract:
The purpose of this study is to analyze the relationship between different audit committee attributes and company performance in Bahrain. This paper investigates the impact of audit committee independence, size, and meeting frequency on company performance (employing ROE, ROA, and Tobin’s Q). Data from all 14 non-financial publicly listed companies on Bahrain Bourse during 2005–2019 were used. The results
revealed that companies with independent audit committees and big audit committees in terms of size are performing poorly. It is also shown that the number of audit committee meetings does not affect company performance. Further, this study failed to find any association between the number of audit committee meetings and company performance. The findings show that shareholders might lack knowledge of the
importance of corporate governance mechanisms. The results of this study should be of potential interest to different stakeholders, including regulators, investors, and auditors, in their attempts to improve company performance and monitoring mechanisms in emerging economies.
المجموعة
المعرف
https://digitalrepository.uob.edu.bh/id/e872157b-36f6-4e1e-812c-f1ceb324a7bd
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