Board of Directors, Audit Committee and Firms’ Performance
نویسندگان
چکیده
This study explores the different attributes of audit committees and boards directors' effect on firm performance. Mainly board’s size independence committee’s employment, size, independence, financial experience, frequency meetings. paper also talks about resource dependency theory which considers that. Non-independent directors have a positive On contrary, agency suggests that more independent board is, better Many accounting scandals worldwide failures in corporate governance occurred past few decades, affecting stakeholders taking heavy toll national global economies. After many infamous corporates, United States passed Sarbanes-Oxley Act (SOX), acted to heighten responsibilities corporations, promotes fairness both shareholders alike by enforcing listed companies employ independent, knowledgeable, proactive ultimately set utmost importance protection investors stakeholders.  Taking sample 96 companies, results show extensive positively affects business results, same applies implementation an committee. However, our found no link between characteristics with The findings above give us insight into how companies’ operates.
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ژورنال
عنوان ژورنال: Dutch journal of finance and management
سال: 2023
ISSN: ['2542-4750']
DOI: https://doi.org/10.55267/djfm/13463