Audit committee effectiveness, bank efficiency and risk-taking: Evidence in ASEAN countries

Cogent Business & Management

Quang Khai Nguyen¹ 

[1] School of Banking, University of Economics Ho Chi Minh City, Vietnam;

关键词: Audit committee effectiveness;    bank efficiency;    bank risk-taking;    G10;    G30;    G32;   

DOI  :  10.1080/23311975.2022.2080622

来源: DOAJ

【 摘 要 】

This study investigates the inter-relationship between audit committee effectiveness, bank efficiency and risk-taking in seven ASEAN countries for the period 2010–2019. By using three-stage least squares (3SLS) method, we contribute to literature the relationship between audit committee effectiveness and bank risk-taking by examining the mechanism behind this relation. Our results show that audit committee effectiveness reduces bank risk-taking through increasing bank efficiency. This study also finds that the association between audit committee effectiveness and bank risk-taking is bi-directional, i.e the higher audit committee effectiveness induces lower risk and vice versa.

【 授权许可】

Unknown