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Does the Internal Audit Committee Contribute to the Overall Firm Performance Or An Appearance Only? Evidence from An Emerging Market

出版	SSRN, 2023
URL	http://books.google.com.hk/books?id=Jv8_0AEACAAJ&hl=&source=gbs_api

註釋This study explores the relationship between audit committee characteristics and firm performance. Considering secondary data of 53 Banks and Financial Institutions (522 firm-year observations; 2008-2018) listed in Dhaka Stock Exchange (DSE), the findings, using a fixed-effect regression model, indicate that the audit committee size, 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 examined the relationship between corporate governance and firm performance relationship, the findings of this study contribute to this literature focusing on the role of the internal audit committee characteristics and its effect on firm performance from an emerging market.