Relationship between audit committee characteristics and company performance: evidence from Malaysian companies / Nur Baiti Shafee

The existence of an audit committee in a company has become an issue on whether their presence can enhance the performance of the company, especially when event of corporate failures happened to the companies that have established audit committee in their organizations. This paper seeks to investiga...

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Main Author:	Shafee, Nur Baiti
Format:	Thesis
Language:	English
Published:	2011
Online Access:	https://ir.uitm.edu.my/id/eprint/17186/2/TM_NUR%20BAITI%20SHAFEE%20AC%2011_5.pdf
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id	my-uitm-ir.17186
record_format	uketd_dc
spelling	my-uitm-ir.171862022-04-06T05:20:59Z Relationship between audit committee characteristics and company performance: evidence from Malaysian companies / Nur Baiti Shafee 2011-04 Shafee, Nur Baiti The existence of an audit committee in a company has become an issue on whether their presence can enhance the performance of the company, especially when event of corporate failures happened to the companies that have established audit committee in their organizations. This paper seeks to investigate the relationship between the audit committee characteristics and corporate performance, where performance is proxied by the Returned on Assets. The four audit committee characteristics examined in this study are size, independence, activity and the financial literacy in audit committee. The data are gathered from the analysis of companies' annual report for a sample of 169 listed at Bursa Malaysia. The data set is obtained from the annual reports for the year 2009. Multiple regression models are applied to test the significance of audit committee characteristics and firm performance. The result shows that both activity and financial literacy have a relationship with the company's performance. It means that firms having good audit committee perform well compared to the firms having no or less audit committee. 2011-04 Thesis https://ir.uitm.edu.my/id/eprint/17186/ https://ir.uitm.edu.my/id/eprint/17186/2/TM_NUR%20BAITI%20SHAFEE%20AC%2011_5.pdf text en public mphil masters Universiti Teknologi MARA Faculty of Accountancy
institution	Universiti Teknologi MARA
collection	UiTM Institutional Repository
language	English
description	The existence of an audit committee in a company has become an issue on whether their presence can enhance the performance of the company, especially when event of corporate failures happened to the companies that have established audit committee in their organizations. This paper seeks to investigate the relationship between the audit committee characteristics and corporate performance, where performance is proxied by the Returned on Assets. The four audit committee characteristics examined in this study are size, independence, activity and the financial literacy in audit committee. The data are gathered from the analysis of companies' annual report for a sample of 169 listed at Bursa Malaysia. The data set is obtained from the annual reports for the year 2009. Multiple regression models are applied to test the significance of audit committee characteristics and firm performance. The result shows that both activity and financial literacy have a relationship with the company's performance. It means that firms having good audit committee perform well compared to the firms having no or less audit committee.
format	Thesis
qualification_name	Master of Philosophy (M.Phil.)
qualification_level	Master's degree
author	Shafee, Nur Baiti
spellingShingle	Shafee, Nur Baiti Relationship between audit committee characteristics and company performance: evidence from Malaysian companies / Nur Baiti Shafee
author_facet	Shafee, Nur Baiti
author_sort	Shafee, Nur Baiti
title	Relationship between audit committee characteristics and company performance: evidence from Malaysian companies / Nur Baiti Shafee
title_short	Relationship between audit committee characteristics and company performance: evidence from Malaysian companies / Nur Baiti Shafee
title_full	Relationship between audit committee characteristics and company performance: evidence from Malaysian companies / Nur Baiti Shafee
title_fullStr	Relationship between audit committee characteristics and company performance: evidence from Malaysian companies / Nur Baiti Shafee
title_full_unstemmed	Relationship between audit committee characteristics and company performance: evidence from Malaysian companies / Nur Baiti Shafee
title_sort	relationship between audit committee characteristics and company performance: evidence from malaysian companies / nur baiti shafee
granting_institution	Universiti Teknologi MARA
granting_department	Faculty of Accountancy
publishDate	2011
url	https://ir.uitm.edu.my/id/eprint/17186/2/TM_NUR%20BAITI%20SHAFEE%20AC%2011_5.pdf
_version_	1783733553639456768

Relationship between audit committee characteristics and company performance: evidence from Malaysian companies / Nur Baiti Shafee

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