Author : Isaac bawuah
Keyword : Corporate governance, firm performance, capital structure, sub-saharan africa
Subject : Business
Article Type : Original article (research)
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Abstract : The study examines audit quality, audit committee and performance of firms in Sub-Saharan Africa (SSA). The study uses a panel data set of 80 listed firms in Sub-Saharan Africa. The Two-Step System Generalised Method of Moments (GMM) is used for the estimation. The study finds 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 improve firm performance. There is also a mediation role of capital structure on corporate governance (board independence, audit committee size, audit reputation) and firm financial 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 performance of firms in sub-saharan africa. retrieved from https://www.openacessjournal.com/abstract/1136