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المؤلفAwadallah, Emad
تاريخ الإتاحة2022-11-07T10:01:55Z
تاريخ النشر2020-01-10
اسم المنشورAfro-Asian Journal of Finance and Accounting
المعرّفhttp://dx.doi.org/10.1504/AAJFA.2020.104402
الاقتباسAwadallah, 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.
الرقم المعياري الدولي للكتاب1751-6447
معرّف المصادر الموحدhttps://www.scopus.com/inward/record.uri?partnerID=HzOxMe3b&scp=85077878818&origin=inward
معرّف المصادر الموحدhttp://hdl.handle.net/10576/35869
الملخصRecent 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.
اللغةen
الناشرInderscience Publishers
الموضوعAudit committees
Audit quality
Board independence
CEO duality
Corporate governance practices
Institutional investors
managerial ownership
Non-financial companies
Qatar
Qatar Stock Exchange
QSE
العنوانMeasuring the effectiveness of selected corporate governance practices and their implications for audit quality: Evidence from Qatar
النوعArticle
الصفحات24-47
رقم العدد1
رقم المجلد10
ESSN1751-6455
dc.accessType Abstract Only


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