The Effects of the Audit Committee Independence and Expertise on Firms' Value, an Empirical Study on Palestine Empirical Study on Palestine

Mohammed Azam and Man Wang
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Mohammed Azam: School of Accounting, Dongbei University of Finance and Economics, Dalian, Liaoning, China
Man Wang: School of Accounting, Dongbei University of Finance and Economics, Dalian, Liaoning, China

International Journal of Economics and Financial Research, 2021, vol. 7, issue 1, 14-20

Abstract: This study examined the influence of the characteristics of the audit committee on Palestinian firms’ value. The research explores precisely the effect on the Audit Committee characteristics’ efficiency, namely, independence, expertise, evaluating the relationship among dependent and independent variables. Secondary data collected from a list of companies were registered in the Palestine Stock Exchange from 2011 to 2018. Individual variables considered are the independence & expertise of the audit committee, whereas the ROA is employed as the dependent variable as an indicator of a firm’s value. The results showed that the Audit Committee’s independence & expertise substantially positive with ROA. The study concluded that the audit committee’s characteristics are enhancing firm performance. The implications of this study’s findings can be used by decisions and policymakers, the firm’s management, and other stockholders’ interests to create reliable ties between agents and the principals.

Keywords: Audit committee independence; Expertise; PSE; Firm value; Palestine (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:arp:ijefrr:2021:p:14-20

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