Test of hypothesis
| Hypothesis | Relationship | Results | Inference |
|---|---|---|---|
| H1 | Audit quality moderates audit committee size → firm performance | Significant positive for both ROA and EPS | Supported |
| H2 | Audit quality moderates audit committee independence → firm performance | Significant positive relationship for both ROA and EPS | Supported |
| H3 | Audit quality moderates audit committee expertise → firm performance | Insignificant relationship for both ROA and EPS | Not Supported |
| H4 | Audit quality moderates audit committee meetings → firm performance | Significant negative relationship for both ROA and EPS | Not Supported |
| Hypothesis | Relationship | Results | Inference |
|---|---|---|---|
| Audit quality moderates audit committee size → firm performance | Significant positive for both ROA and EPS | Supported | |
| Audit quality moderates audit committee independence → firm performance | Significant positive relationship for both ROA and EPS | Supported | |
| Audit quality moderates audit committee expertise → firm performance | Insignificant relationship for both ROA and EPS | Not Supported | |
| Audit quality moderates audit committee meetings → firm performance | Significant negative relationship for both ROA and EPS | Not Supported |
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