학술논문
The Impact of Audit Characteristics on Firm Performance
이용수 0
- 영문명
- 발행기관
- 한국유통과학회
- 저자명
- Md. Musfiqur Rahman Mohammad Rajon Meah Nasir Uddin Chaudhory
- 간행물 정보
- 『The Journal of Asian Finance, Economics and Business(JAFEB)』Vol. 6 No.1, 59~69쪽, 전체 11쪽
- 주제분류
- 경제경영 > 경제학
- 파일형태
- 발행일자
- 2019.01.31
무료
구매일시로부터 72시간 이내에 다운로드 가능합니다.
이 학술논문 정보는 (주)교보문고와 각 발행기관 사이에 저작물 이용 계약이 체결된 것으로, 교보문고를 통해 제공되고 있습니다.
국문 초록
영문 초록
The auditor, an important instrument of corporate governance, ensures the transparency and accountability of the firm to the stakeholders. The objective of this paper is to explore the impact of audit characteristics on firm performance. In this study, external audit quality (BIG4), frequencies of audit committee meetings, and audit committee size are used as the proxies of audit characteristics and firm performance is measured through ROA, profit margin and EPS. A total of 503 firm years are considered as sample size from the listed manufacturing firms of Dhaka Stock Exchange (DSE) during the period of 2013 to 2017 to find out the impact of audit characteristics on firm performance. In this study, multivariate regression analysis is conducted using the pooled OLS method. Moreover, time dummy and lag model of multivariate analysis are also analyzed as robust check. The multivariate regression results find that external audit quality (BIG4) and audit committee size are significantly positively associated with firm performance. This study also finds that there is a significant negative relationship between audit committee meeting and firm performance. This study recommends that the regulatory authority and audit committee should review the frequencies of audit committee meeting to make it more effective to ensure better firm performance.
목차
1. Introduction
2. Role of Audit Committee in Corporate Governance Guidelines
3. Literature Review and Hypothesis Development
4. Research Methodology
5. Empirical Results and Discussions
6. Additional Analysis
7. Conclusion
References
해당간행물 수록 논문
- The Impact of Leadership Styles on the Engagement of Cadres, Lecturers and Staff at Public Universities - Evidence from Vietnam
- The Impact of Foreign Remittances and Financial Development on Poverty and Income Inequality in Pakistan
- Risk-Seeking Behavior of Financial Institutions due to Deposit Insurance
- Evaluating Perceived Smartness of Product from Consumer’s Point of View
- The Impact of Audit Characteristics on Firm Performance
- Organizational Usage of Social Media for Corporate Reputation Management
- The Effective Factors of Cloud Computing Adoption Success in Organization
- Corporate Social Responsibility and Information Asymmetry in the Korean Market
- Why Learners Found Transfer Pricing Difficult? Implications for Directors
- Global Corporate Citizenship
- R&D Intensity and Regulation Fair Disclosure
- Factor Affecting Poverty and Policy Implication of Poverty Reduction
- IFRS Reconciliation Adjustment and Subsequent Meet or Beat Target Earnings
- Cafeteria Use by Students and Effect of Selection Attributes on Satisfaction
- Relationships between Real Estate Markets and Economic Growth in Vietnam
- How Productive Are Life Insurance Institutions in Malaysia? A Malmquist Approach
- Informational Justice and Post-recovery Satisfaction in E-Commerce
- State-Owned Enterprises and Debt Sustainability Analysis
- Relationship between Ambidexterity Learning and Innovation Performance
- Methodology for Assessing the State of Human Capital in the Context of Innovative Development of the Economy
- E-SERVQUAL and Its Impact on the Performance of Islamic Banks in Malaysia from the Customer’s Perspective
- The Nature of Controlling Shareholders, Political Background and Corporate Anti-Corruption Practice Disclosure
- Social Network Services Addiction in the Workplace
- Customer Satisfaction towards ATM Services
- Outbound Service Quality at Wan Hai Lines
- Development and Application of a Sensemaking Approach to Community-based Disaster Risk Governance
- Development Inequalities in Autonomous Regions
- The Impact of Financial Integration on Economic Growth in Southeast Asia
- Factors Affecting Brand Values of Private Universities
- The Impact of Click and Collect’s Service Quality on Customer Emotion and Purchase Decision
참고문헌
교보eBook 첫 방문을 환영 합니다!
신규가입 혜택 지급이 완료 되었습니다.
바로 사용 가능한 교보e캐시 1,000원 (유효기간 7일)
지금 바로 교보eBook의 다양한 콘텐츠를 이용해 보세요!