The Influence of Audit Committee Effectiveness on Banks' Performance in Yemen

Authors

  • Yahya Ali Al-Matari University Utara Malaysia
  • Abdo Ali Homaid University Utara Malaysia
  • Hassan Alaaraj University Utara Malaysia

Abstract

This study aims at examining the effect of audit committee effectiveness characteristics namely, the frequency of meeting between audit committee and internal auditors, audit committee reviews of the internal audit proposals and audit committee reviews of the internal audit results on the performance of the bank's performance. The study utilized a survey questionnaire method targeting 20 banks operating in Yemen. The result of the study was based on 112 usable questionnaires. The findings showed that there is a significant relationship between the three audit committee effectiveness characteristics and the performance of banks. Review of literatures concerning the audit committee characteristics used in this study are presented, the practical implications and the suggestions for future research works are also highlighted.

Keywords: Corporate governance, internal audit, audit committee, banks' performance, Yemen

JEL Classifications: G21, M4

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Author Biographies

Yahya Ali Al-Matari, University Utara Malaysia

PhD in AccountingVisiting Senior Lecturer at School of Economics, Finance and Banking; University Utara Malaysia.

Abdo Ali Homaid, University Utara Malaysia

PhD in ManagementSchool of Business Management, Universiti Utara Malaysia

Hassan Alaaraj, University Utara Malaysia

Dr. Hassan AlaarajPhD in EconomicsVisiting Senior Lecturer at School of Economics, Finance and Banking; University Utara Malaysia.

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Published

2016-10-21

How to Cite

Al-Matari, Y. A., Homaid, A. A., & Alaaraj, H. (2016). The Influence of Audit Committee Effectiveness on Banks’ Performance in Yemen. International Journal of Economics and Financial Issues, 6(4), 1424–1428. Retrieved from https://www.econjournals.com/index.php/ijefi/article/view/2772

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Articles