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

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Abstract

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.

Item Type:	Article
Uncontrolled Keywords:	Corporate Governance, Internal Audit, Audit Committee, Banks’ Performance, Yemen
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	School of Economics, Finance & Banking
Depositing User:	Dr. Yahya Ali Ahsen Tamsh Al-Matari
Date Deposited:	05 Jan 2017 01:28
Last Modified:	05 Jan 2017 01:28
URI:	https://repo.uum.edu.my/id/eprint/20555

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