 Determinants of bank risk governance structure: A cross-country analysisResearch in International Business and Finance, 2022, vol. 60, issue C Abstract: This study investigates the determinant of the bank risk governance structure. Using bank-level panel data of 104 commercial banks in 10 ASEAN countries between 2002–2019, we find that the risk governance structure (including audit committee size, audit committee independence, financial and accounting experts on the audit committee, audit committee meeting frequency, risk committee existence, and external audit quality) relates positively to a bank’s scope of operation and monitoring benefit, but negatively to the monitoring cost and CEO negotiation power. However, these relations are different between banks with high and low levels of risk and banks in countries with different institutional qualities. Our findings provide important policy implications for designing a risk governance structure in the banking sector. Keywords: Scope of operation; Private benefit; Monitoring cost; CEO negotiation power; Risk governance structure (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:eee:riibaf:v:60:y:2022:i:c:s0275531921001963 DOI: 10.1016/j.ribaf.2021.101575 Access Statistics for this article Research in International Business and Finance is currently edited by T. Lagoarde Segot More articles in Research in International Business and Finance from Elsevier |
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