Characteristics of audit committees and banking sector performance in GCC

Journal of Governance and Regulation

article

Ehab R. Elbahar¹  Magdi El-Bannany²  Mohamed El Baradie⁴ 

[1] Faculty of Business, Higher Colleges of Technology;College of Business Administration, Umm Al Quwain University;Faculty of Business, Ain Shams University;Electronic School of Business & Quality Management, Hamdan Bin Mohammed Smart University

关键词: Audit Committee Characteristics;    Bank Performance;    Non-Executive Committee Members;    Committee Size;    Committee Meetings;    GCC Countries;   

DOI  :  10.22495/jgrv10i4siart10

学科分类：社会科学、人文和艺术（综合）

来源: Virtus Interpress

【 摘 要 】

The purpose of this paper is to investigate the association between bank performance and audit committee characteristics for banks in Gulf Cooperation Council (GCC) over the period from 2013 to 2017. Regression of ordinary least squares quantile (OLS) and regression of quantile data are used to test the relationship between bank performance as a dependent variable and certain independent variables. The results revealed that committee size has a significant impact on banks’ performance but the presence of women members, independent members, committee meetings, and the existence of qualified members do not. The current study is one of a few studies, which addresses the association between bank performance and audit committee characteristics for banks in GCC.

【 授权许可】

CC BY-NC