Citation

Joshi, Prem Lal and Krishnan, Anbalagan (2019) Analysis of the effect of audit corporate governance on firm performance: Incorporating control variables using the partial least square. In: Proceeding: International Conference on Business, Economy, Social and Technology (ICBEST, 2019), 27-28 April 2019, Palm Garden Hotel, Putrajaya, , Putrajaya, Mayalaysia.

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Abstract

The study of corporate governance and its influence on a firms’ performance has been extensively examined by western researchers. However, research concentrating on corporate governance variables of audit characteristics is still limited and few studies have been undertaken in the context of developing countries like Malaysia. Audit characteristics such as Audit Committee size, independent members in the Audit Committee and the number of meetings of the Audit Committee association on firm performance are investigated in this study. A sample of 80 firms listed on the Bursa and was used and the Partial Least Square (PLS) methodology was utilized for data analysis. This study also includes two control variables of Firm Size and Firm Risk measured through leverage. The PLS analysis indicates that these variables have no significant effect on firm performance measured by ROA. Future research is suggested to include some moderating variables.

Item Type:	Conference or Workshop Item (Paper)
Uncontrolled Keywords:	Audit Characteristics, Audit committee Size, Corporate governance, Firm Size, Leverage and Return on Assets
Subjects:	H Social Sciences > HF Commerce > HF5001-6182 Business
Divisions:	Faculty of Management (FOM)
Depositing User:	Ms Rosnani Abd Wahab
Date Deposited:	02 Nov 2021 02:00
Last Modified:	02 Nov 2021 02:00
URII:	http://shdl.mmu.edu.my/id/eprint/9232

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