Anmerkungen:
In: The Jahangirnagar Journal of Business Studies, June, 2021
Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments June 1, 2021 erstellt
Beschreibung:
The research aims to assess the association between the qualities of an audit committee and corporate performance. Employing secondary data from 53 Dhaka Stock Exchange (DSE)-listed banks and financial institutions (522 firm-year observations; 2008-2018), the findings, using a fixed-effect regression model, specify that the size of the audit committee, independence, and gender diversity significantly affect firm's financial performance. However, the audit committee meeting frequency and the affiliation with BIG-4 audit firms do not significantly contribute to this association. While the abundant research scrutinized the connection amid company governance besides the firm's financial performance relationship, this research adds to the mounting form of works by exploring the relevance of internal audit committee demographics and their impact on corporate performance in an emerging economy