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Year 2016, Volume: 6 Issue: 4, 1424 - 1428, 01.09.2016

Abstract

The Influence of Audit Committee Effectiveness on Banks’ Performance in Yemen

Year 2016, Volume: 6 Issue: 4, 1424 - 1428, 01.09.2016

Abstract

This study aims at examining the effect of audit committee effectiveness characteristics namely, the frequency of meeting between audit committee and internal auditors, audit committee reviews of the internal audit proposals and audit committee reviews of the internal audit results on the performance of the bank’s performance. The study utilized a survey questionnaire method targeting 20 banks operating in Yemen. The result of the study was based on 112 usable questionnaires. The findings showed that there is a significant relationship between the three audit committee effectiveness characteristics and the performance of banks. Review of literatures concerning the audit committee characteristics used in this study are presented, the practical implications and the suggestions for future research works are also highlighted.

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Details

Other ID JA22ET84YD
Journal Section Research Article
Authors

Yahya Ali Al-matari This is me

Abdo Ali Homaid This is me

Hassan Alaaraj This is me

Publication Date September 1, 2016
Published in Issue Year 2016 Volume: 6 Issue: 4

Cite

APA Al-matari, Y. A., Homaid, A. A., & Alaaraj, H. (2016). The Influence of Audit Committee Effectiveness on Banks’ Performance in Yemen. International Journal of Economics and Financial Issues, 6(4), 1424-1428.
AMA Al-matari YA, Homaid AA, Alaaraj H. The Influence of Audit Committee Effectiveness on Banks’ Performance in Yemen. IJEFI. September 2016;6(4):1424-1428.
Chicago Al-matari, Yahya Ali, Abdo Ali Homaid, and Hassan Alaaraj. “The Influence of Audit Committee Effectiveness on Banks’ Performance in Yemen”. International Journal of Economics and Financial Issues 6, no. 4 (September 2016): 1424-28.
EndNote Al-matari YA, Homaid AA, Alaaraj H (September 1, 2016) The Influence of Audit Committee Effectiveness on Banks’ Performance in Yemen. International Journal of Economics and Financial Issues 6 4 1424–1428.
IEEE Y. A. Al-matari, A. A. Homaid, and H. Alaaraj, “The Influence of Audit Committee Effectiveness on Banks’ Performance in Yemen”, IJEFI, vol. 6, no. 4, pp. 1424–1428, 2016.
ISNAD Al-matari, Yahya Ali et al. “The Influence of Audit Committee Effectiveness on Banks’ Performance in Yemen”. International Journal of Economics and Financial Issues 6/4 (September 2016), 1424-1428.
JAMA Al-matari YA, Homaid AA, Alaaraj H. The Influence of Audit Committee Effectiveness on Banks’ Performance in Yemen. IJEFI. 2016;6:1424–1428.
MLA Al-matari, Yahya Ali et al. “The Influence of Audit Committee Effectiveness on Banks’ Performance in Yemen”. International Journal of Economics and Financial Issues, vol. 6, no. 4, 2016, pp. 1424-8.
Vancouver Al-matari YA, Homaid AA, Alaaraj H. The Influence of Audit Committee Effectiveness on Banks’ Performance in Yemen. IJEFI. 2016;6(4):1424-8.