The influence of audit committee effectiveness on banks’ performance in Yemen
This study aims at examining the effect of audit committee (AC) effectiveness characteristics namely, the frequency of meeting between AC and internal auditors, AC reviews of the internal audit proposals and AC reviews of the internal audit results on the performance of the bank’s performance. The...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
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EconJournals
2016
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| Subjects: | |
| Online Access: | https://repo.uum.edu.my/id/eprint/20555/1/IJEFI%206%204%202016%201424%201428.pdf |
| _version_ | 1825804392019787776 |
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| author | Al-Matari, Yahya Ali Homaid, Abdo Ali Alaaraj, Hassan |
| author_facet | Al-Matari, Yahya Ali Homaid, Abdo Ali Alaaraj, Hassan |
| author_sort | Al-Matari, Yahya Ali |
| collection | UUM |
| description | This study aims at examining the effect of audit committee (AC) effectiveness characteristics namely, the frequency of meeting between AC and internal
auditors, AC reviews of the internal audit proposals and AC reviews of the internal audit results on the performance of the bank’s performance. The study
utilized a survey questionnaire method targeting 20 banks operating in Yemen.The result of the study was based on 112 usable questionnaires. The findings
showed that there is a significant relationship between the three AC effectiveness characteristics and the performance of banks. Review of literatures
concerning the AC characteristics used in this study are presented, the practical implications and the suggestions for future research works are also highlighted. |
| first_indexed | 2024-07-04T06:13:47Z |
| format | Article |
| id | uum-20555 |
| institution | Universiti Utara Malaysia |
| language | English |
| last_indexed | 2024-07-04T06:13:47Z |
| publishDate | 2016 |
| publisher | EconJournals |
| record_format | eprints |
| spelling | uum-205552017-01-05T01:28:20Z https://repo.uum.edu.my/id/eprint/20555/ The influence of audit committee effectiveness on banks’ performance in Yemen Al-Matari, Yahya Ali Homaid, Abdo Ali Alaaraj, Hassan HF5601 Accounting This study aims at examining the effect of audit committee (AC) effectiveness characteristics namely, the frequency of meeting between AC and internal auditors, AC reviews of the internal audit proposals and AC reviews of the internal audit results on the performance of the bank’s performance. The study utilized a survey questionnaire method targeting 20 banks operating in Yemen.The result of the study was based on 112 usable questionnaires. The findings showed that there is a significant relationship between the three AC effectiveness characteristics and the performance of banks. Review of literatures concerning the AC characteristics used in this study are presented, the practical implications and the suggestions for future research works are also highlighted. EconJournals 2016 Article PeerReviewed application/pdf en cc4_by https://repo.uum.edu.my/id/eprint/20555/1/IJEFI%206%204%202016%201424%201428.pdf Al-Matari, Yahya Ali and Homaid, Abdo Ali and Alaaraj, Hassan (2016) The influence of audit committee effectiveness on banks’ performance in Yemen. International Journal of Economics and Financial Issues, 6 (4). pp. 1424-1428. ISSN 2146-4138 https://www.econjournals.com/index.php/ijefi/article/view/2772 |
| spellingShingle | HF5601 Accounting Al-Matari, Yahya Ali Homaid, Abdo Ali Alaaraj, Hassan The influence of audit committee effectiveness on banks’ performance in Yemen |
| title | The influence of audit committee effectiveness on banks’ performance in Yemen |
| title_full | The influence of audit committee effectiveness on banks’ performance in Yemen |
| title_fullStr | The influence of audit committee effectiveness on banks’ performance in Yemen |
| title_full_unstemmed | The influence of audit committee effectiveness on banks’ performance in Yemen |
| title_short | The influence of audit committee effectiveness on banks’ performance in Yemen |
| title_sort | influence of audit committee effectiveness on banks performance in yemen |
| topic | HF5601 Accounting |
| url | https://repo.uum.edu.my/id/eprint/20555/1/IJEFI%206%204%202016%201424%201428.pdf |
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