Impact of Audit Committee Determinants on Financial Performance: Case of Tunisian Listed Banks
Year: 2024
Type: article
Abstract: Purpose - The objective of this research is to study the relationship between audit committee determinants and corporate performance. To do this, we focus on the Tunisian context. Design/methodology/approach – Our research sample is made up of 16 banks operating in Tunisia observed over a period of five years (2017-2021) the paper uses a linear regression to investigate the association between the performance of the company and the determinants of audit committee. Findings - The results obtained show that the variable relating to the size of the audit committee has a positive influence on financial performance measured by Tobin's Q. On the other hand, the variable relating to the number of meetings held by the audit committee has a negative impact on the financial performance of listed Tunisian companies.
Source: Journal of Ecohumanism
Authors: Wissal BEN LETAIFA, Rayen BEN ALI
Institution: Tunis University
Language: English
Subfield: Strategy and Management
Domain: Social Sciences
Open Access status: hybrid
OpenAlex ID: W4401511809