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Audit Committee Characteristics and Firm Performance in Oman

The role of an audit committee (AC) is very significant to stakeholders in influencing the quality of disclosure of financial reporting and in improving market performance. This study examines the influence of audit committee characteristics (AC multiple directorship, AC size, AC independence, AC me...

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Main Authors: Badhabi, Hussein Ahmed Saleh, Ku Ismail, Ku Nor Izah
Format: Conference or Workshop Item
Language:English
Published: 2017
Subjects:
HF5601 Accounting
Online Access:http://repo.uum.edu.my/24828/1/2nd%20IRC%202017%2065.pdf
http://repo.uum.edu.my/24828/
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spelling my.uum.repo.248282018-09-26T01:55:38Z http://repo.uum.edu.my/24828/ Audit Committee Characteristics and Firm Performance in Oman Badhabi, Hussein Ahmed Saleh Ku Ismail, Ku Nor Izah HF5601 Accounting The role of an audit committee (AC) is very significant to stakeholders in influencing the quality of disclosure of financial reporting and in improving market performance. This study examines the influence of audit committee characteristics (AC multiple directorship, AC size, AC independence, AC meeting, AC chairman independence, AC diligence) and firm market performance using Tobin’s Q. Our sample consists of all 82 firms listed on the Muscat Stock Market (MSM) as in 2014 to 2015, excluding the financial and banking sectors.Data were gathered from firms’ annual financial reports and Data Stream.We used multiple regression in analyzing the data.Our results show that AC multiple directorship and AC diligence influence firm market performance.We also find that the control variables (firm size and leverage) are significant in influencing firm performance.This study provides significant input to regulators, firms and researchers not only in Oman, but also in other countries.We recommend future studies to take into account some other variables such as foreign audit committee members, and other variables that may have a significant role in improving firm performance. 2017-07-11 Conference or Workshop Item PeerReviewed application/pdf en http://repo.uum.edu.my/24828/1/2nd%20IRC%202017%2065.pdf Badhabi, Hussein Ahmed Saleh and Ku Ismail, Ku Nor Izah (2017) Audit Committee Characteristics and Firm Performance in Oman. In: 2nd International Research Conference on Economics Business and Social Sciences, 11-12 July 2017, Park Royal Hotel Penang Malaysia..
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Institutionali Repository
url_provider http://repo.uum.edu.my/
language English
topic HF5601 Accounting
spellingShingle HF5601 Accounting
Badhabi, Hussein Ahmed Saleh
Ku Ismail, Ku Nor Izah
Audit Committee Characteristics and Firm Performance in Oman
description The role of an audit committee (AC) is very significant to stakeholders in influencing the quality of disclosure of financial reporting and in improving market performance. This study examines the influence of audit committee characteristics (AC multiple directorship, AC size, AC independence, AC meeting, AC chairman independence, AC diligence) and firm market performance using Tobin’s Q. Our sample consists of all 82 firms listed on the Muscat Stock Market (MSM) as in 2014 to 2015, excluding the financial and banking sectors.Data were gathered from firms’ annual financial reports and Data Stream.We used multiple regression in analyzing the data.Our results show that AC multiple directorship and AC diligence influence firm market performance.We also find that the control variables (firm size and leverage) are significant in influencing firm performance.This study provides significant input to regulators, firms and researchers not only in Oman, but also in other countries.We recommend future studies to take into account some other variables such as foreign audit committee members, and other variables that may have a significant role in improving firm performance.
format Conference or Workshop Item
author Badhabi, Hussein Ahmed Saleh
Ku Ismail, Ku Nor Izah
author_facet Badhabi, Hussein Ahmed Saleh
Ku Ismail, Ku Nor Izah
author_sort Badhabi, Hussein Ahmed Saleh
title Audit Committee Characteristics and Firm Performance in Oman
title_short Audit Committee Characteristics and Firm Performance in Oman
title_full Audit Committee Characteristics and Firm Performance in Oman
title_fullStr Audit Committee Characteristics and Firm Performance in Oman
title_full_unstemmed Audit Committee Characteristics and Firm Performance in Oman
title_sort audit committee characteristics and firm performance in oman
publishDate 2017
url http://repo.uum.edu.my/24828/1/2nd%20IRC%202017%2065.pdf
http://repo.uum.edu.my/24828/
_version_ 1644284152267145216
score 13.211869

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