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

Yahya Ali Al-Matari, Abdo Ali Homaid and Hassan Alaaraj
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Yahya Ali Al-Matari: School of Economics, Finance and Banking, Universiti Utara Malaysia, Malaysia,
Abdo Ali Homaid: School of Business Management, Universiti Utara Malaysia, Malaysia,
Hassan Alaaraj: School of Economics, Finance and Banking, Universiti Utara Malaysia, Malaysia.

International Journal of Economics and Financial Issues, 2016, vol. 6, issue 4, 1424-1428

Abstract: This study aims at examining the effect of audit committee (AC) effectiveness characteristics namely, the frequency of meeting between AC and internal auditors, AC reviews of the internal audit proposals and AC 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 AC effectiveness characteristics and the performance of banks. Review of literatures concerning the AC 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 (search for similar items in EconPapers)
JEL-codes: G21 M4 (search for similar items in EconPapers)
Date: 2016
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Citations: View citations in EconPapers (3)

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