Audit committee effectiveness, bank efficiency and risk-taking: Evidence in ASEAN countries

Quang Khai Nguyen

Cogent Business & Management, 2022, vol. 9, issue 1, 2080622

Abstract: This study investigates the inter-relationship between audit committee effectiveness, bank efficiency and risk-taking in seven ASEAN countries for the period 2010–2019. By using three-stage least squares (3SLS) method, we contribute to literature the relationship between audit committee effectiveness and bank risk-taking by examining the mechanism behind this relation. Our results show that audit committee effectiveness reduces bank risk-taking through increasing bank efficiency. This study also finds that the association between audit committee effectiveness and bank risk-taking is bi-directional, i.e the higher audit committee effectiveness induces lower risk and vice versa.

Date: 2022
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DOI: 10.1080/23311975.2022.2080622

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