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September 19, 2025Asian Journal of Accounting ResearchOpen Access

Audit committee characteristics and quality of audit: an interconnection from the perspective of an emerging economy

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Authors

RSRaihan SobhanAKAsia KhatunIIIshrat Jahan Ikra

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Overview

Analysis shows positive link between audit committee size and expertise with audit quality, highlighting governance implications.

Key Points

  • The presence of professional experts in the audit committee positively influences audit quality, which is crucial for stakeholder confidence.
  • Audit committee size shows a significant correlation with audit quality, underscoring the importance of structural characteristics.
  • The study employed logit regression and pooled OLS with panel-corrected standard error methods on 140 firm years of data, indicating strong analytical rigor.
  • The findings can inform policymakers and stakeholders about improving corporate governance standards in Bangladesh.

Cite This Study

Sobhan et al. (2025) studied this question.

synapsesocial.com/papers/68d466b531b076d99fa654d3https://doi.org/10.1108/ajar-01-2024-0016
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1The Effect of Audit Committee Expertise on Audit Quality: Empirical Evidence from Bangladesh2024 · 1 citations
  2. 2Governing Transparency: How Audit Committees and Audit Quality Shape <scp>Corporate Social Responsibility</scp> Disclosure in Developing Countries2026 · 1 citations
  3. 3Firm complexity and audit fees: the moderating roles of executive financial expertise and audit committee independence2026
  4. 4Audit committees and audit quality in rural and community banks in Ghana2026
  5. 5IMPACT OF THE AUDIT COMMITTEE AND AUDIT QUALITY ON BANKING EARNINGS QUALITY2024