Author : Isaac bawuah
Keyword : Audit quality, audit committee characteristics, firm performance, sub-saharan africa
Subject : Humanity
Article Type : Original article (research)
Article QR Code
Article File : Full Text PDF
Abstract : The paper explores audit quality, audit committee characteristics and performance of firms in Sub-Saharan Africa. The paper uses dataset of 80 listed firms from 6 countries in Sub-Saharan Africa. The Two-Step System Generalised Method of Moments (GMM) is used for the estimation. The results show that audit quality improves firm performance in SSA. The study further finds that audit committee characteristics such as Audit Committee (AC) size, Audit Committee (AC) independence, and Audit Committee (AC) gender diversity have positive and significant effect on firm performance.
Article by : Isaac Bawuah Bawuah
Article add date : 2022-11-12
How to cite : Isaac bawuah. (2022-November-12). Audit quality, audit committee and the performance of firms: evidence from sub-saharan africa. retrieved from https://www.openacessjournal.com/abstract/1135