...). Hence, we also expect a non-linear relationship between the AC size and bank performance. Hence, we frame our next hypothesis as: H4. All else equal, the AC size affects bank performance. Audit committee characteristics Bank performance Private sector bank Public sector bank...

...Murad Abdulsalam Qamhan; Mohd Hassan Che Haat; Hafiza Aishah Hashim; Zalailah Salleh Purpose This paper aims to examine the association between new audit committee characteristics – attendance of audit committee members at meetings and changes of members through the demission or appointment...

...Jerry Sun; George Lan; Guoping Liu Purpose – The purpose of this study is to investigate the effectiveness of independent audit committees in constraining real earnings management. This study examines the relationships between audit committee characteristics and real activities manipulation...

... by vetting the integrity of the financial reports (McDaniel et al., 2002 ; DeZoort et al., 2002 ; Palmer, 1977). Australia Audit committees Corporate governance Audit committee effectiveness Audit committee characteristics Financial restatements Auditor independence Non‐audit...