DSpace Repository

THE EFFECT OF FIRM PERFORMANCE ON AUDIT COMMITTEE DILIGENCE

Show simple item record

dc.creator BEKÇİ, İsmail
dc.creator KÖSE, Eda
dc.creator AKSOY, Esra
dc.date 2023-06-02T00:00:00Z
dc.date.accessioned 2025-02-25T10:33:02Z
dc.date.available 2025-02-25T10:33:02Z
dc.identifier 80738627-3367-4e4d-954e-9c86e37930a6
dc.identifier 10.26468/trakyasobed.1222654
dc.identifier https://avesis.sdu.edu.tr/publication/details/80738627-3367-4e4d-954e-9c86e37930a6/oai
dc.identifier.uri http://acikerisim.sdu.edu.tr/xmlui/handle/123456789/100324
dc.description The aim of this research study is to determine the effect of firm performance on audit committee diligence. The research concentrates on the relationship between audit committee meeting frequency and firm age. In this regard, the data of 12 banks operating in the financial sector in the BIST over the period 2010-2021 are examined in the research study. The variables such as “the number of years since the establishment of the company”, “logarithm of total assets”, “debt to assets ratio”, “return on equity” and “return on assets” are used as independent variables; whereas “the number of audit committee meetings held during the year” is used as the dependent variable. Panel data analysis is conducted to consider the effect of firm age on audit committee meeting frequency. A regression model, which is established with the obtained data, is analyzed with the help of STATA software. The findings obtained from the analysis indicate that the firm age has a positive and statistically significant effect on the audit committee meeting frequency at the 1% significance level. The other independent variables have no statistically significant effect on the dependent variable. Consequently, this study indicates that the firm’s audit committee diligence is closely associated with its market experience and active operating process.
dc.language eng
dc.rights info:eu-repo/semantics/openAccess
dc.title THE EFFECT OF FIRM PERFORMANCE ON AUDIT COMMITTEE DILIGENCE
dc.type info:eu-repo/semantics/article


Files in this item

Files Size Format View

There are no files associated with this item.

This item appears in the following Collection(s)

Show simple item record

Search DSpace


Advanced Search

Browse

My Account