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AuthorAwadallah, Emad
Available date2022-11-07T10:01:55Z
Publication Date2020-01-10
Publication NameAfro-Asian Journal of Finance and Accounting
Identifierhttp://dx.doi.org/10.1504/AAJFA.2020.104402
CitationAwadallah, E. (2020). Measuring the effectiveness of selected corporate governance practices and their implications for audit quality: evidence from Qatar. Afro-Asian Journal of Finance and Accounting, 10(1), 24-47.
ISSN1751-6447
URIhttps://www.scopus.com/inward/record.uri?partnerID=HzOxMe3b&scp=85077878818&origin=inward
URIhttp://hdl.handle.net/10576/35869
AbstractRecent global financial scandals have led to a number of investigations into the effectiveness of corporate governance. Although evidence exists from developed economies, very scanty studies have been conducted in emerging economies where corporate governance is just evolving. The aim of this study is to provide evidence on the effectiveness of corporate governance practices and the implications for audit quality in Qatar, a fast-developing country. The paper conducts a market-based study. Data for analysis are gathered from the non-financial companies listed on the stock exchange, covering a four-year period 2013-2016. Logistic regression is used in investigating the questions that are raised in the study. Findings show that board independence, CEO duality and audit committees have a significant relationship with audit quality. The results also indicate that institutional investors and managerial ownership have no significant impact on audit quality. Furthermore, the size of the company, along with business complexity and leverage, are affecting audit quality.
Languageen
PublisherInderscience Publishers
SubjectAudit committees
Audit quality
Board independence
CEO duality
Corporate governance practices
Institutional investors
managerial ownership
Non-financial companies
Qatar
Qatar Stock Exchange
QSE
TitleMeasuring the effectiveness of selected corporate governance practices and their implications for audit quality: Evidence from Qatar
TypeArticle
Pagination24-47
Issue Number1
Volume Number10
ESSN1751-6455
dc.accessType Abstract Only


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