The corporate governance code mandates all publicly quoted firms in Nigeria to establish an audit committee ensure transparency financial reporting and protect shareholders' interests. This study examined the effect of characteristics on performance listed conglomerates from 2015 2021. Audit was proxy as size, meetings independence, while return asset. secondary data were sourced firms' annual ...

There has been a huge and deluge of risk threatening industries at an unequalled magnitude in recent times. As such, the board directors senior executives are increasingly expected to manage their various organizations' portfolios, affecting financial performance. This led assigning assessment role audit committee. The its committee play essential function Enterprise Risk Management (ERM) by bu...

We investigate the effects of both busyness audit committee (AC) members and chairs on report lag (ARL) among Saudi non-financial firms between 2018 2021. In this study, a sample comprising total 515 firm-year observations from 140 was used. Measures for AC chairs, as well measure ARL, were derived previous literature to examine these relationships in Arabia. Our findings, based two regression ...

This research investigates the effect of audit committee (AC) attributes on tax avoidance selected fuel & power sector companies listed DSE Bangladesh. The study employs a panel data set 17 for 5 years, i.e., 2015-16 to 2019-2020, and analyses sample by applying regression model. uses two econometric models making empirical analysis testing undertaken hypotheses. Adopting several diagnostic...