The impact of audit committee characteristics on firm performance and earning quality

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Date

2019

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Volume Title

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Other

Publisher

October university for modern sciences and arts

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MANAGEMENT DISTINGUISHED PROJECTS 2019;

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Scientific Journal Rankings

Abstract

The current study examines the effect of audit committee characteristics on both firm performance and earning quality. A sample of 25 companies listed in Egyptian stock exchange (EGX 30) in 2016 and 2017 are used. Firm’s financial statements and board of directors’ reports are used to collect data from measuring variables. The descriptive analysis, Pearson correlation and regression analysis are used to test the research hypothesis. The study found that the size of audit committee has a significant negative impact on firm performance measured by ROA. However, it failed to find a significant effect for the other audit committee characteristics on firm performance & earnings quality.

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Keywords

October university for modern sciences and arts, جامعة أكتوبر للعلوم الحديثة و الأداب, MSA university, university of modern sciences and arts, Audit committee, Audit committee characteristics

Citation

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