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THE EFFECT OF AUDIT COMMITTEE CHARACTERISTICS ON FIRM PERFORMANCE: EVIDENCE FROM NON-FINANCIAL SECTORS IN OMAN

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dc.contributor.authorShamsuddin A.B.en_US
dc.contributor.authorAlshahri G.M.en_US
dc.contributor.authorid57214759474en_US
dc.contributor.authorid57907118700en_US
dc.date.accessioned2023-05-29T09:39:35Z
dc.date.available2023-05-29T09:39:35Z
dc.date.issued2022
dc.description.abstractThis study aims to observe the effect of audit committee (AC) characteristics, namely AC size (ACS), AC independence (ACI), and AC meetings (ACM) on two financial performance indicators; return on assets (ROA) and Tobin�s Q. This study was conducted on 63 non-financial firms listed on the Muscat Securities Market (MSM) in Oman for the period from 2016 to 2019. Multiple regression techniques have been applied to analyze the data and get empirical results. The findings revealed that two of the three independent variables have an insignificant effect on financial performance, and ACI has a substantial negative effect on Tobin�s Q. Based on the findings, it can be implied that the corporate governance mechanism and AC structure in Omani firms need to be improved. Stricter control government authorities may be necessary to ensure that firms appoint AC members who can enhance the firm�s performance, and contribute to the country's economic expansion. � 2022 AESS Publications. All Rights Reserved.en_US
dc.description.natureFinalen_US
dc.identifier.doi10.55493/5002.v12i9.4612
dc.identifier.epage836
dc.identifier.issue9
dc.identifier.scopus2-s2.0-85138817456
dc.identifier.spage816
dc.identifier.urihttps://www.scopus.com/inward/record.uri?eid=2-s2.0-85138817456&doi=10.55493%2f5002.v12i9.4612&partnerID=40&md5=c310aba00d690190d6400085e0b8803f
dc.identifier.urihttps://irepository.uniten.edu.my/handle/123456789/27103
dc.identifier.volume12
dc.publisherAsian Economic and Social Societyen_US
dc.relation.ispartofAll Open Access, Bronze
dc.sourceScopus
dc.sourcetitleAsian Economic and Financial Review
dc.titleTHE EFFECT OF AUDIT COMMITTEE CHARACTERISTICS ON FIRM PERFORMANCE: EVIDENCE FROM NON-FINANCIAL SECTORS IN OMANen_US
dc.typeArticleen_US
dspace.entity.typePublication
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