Audit committee effectiveness, bank efficiency and risk-taking: Evidence in ASEAN countries

Artikel

This study investigates the inter-relationship between audit committee effectiveness, bank efficiency and risk-taking in seven ASEAN countries for the period 2010-2019. By using three-stage least squares (3SLS) method, we contribute to literature the relationship between audit committee effectiveness and bank risk-taking by examining the mechanism behind this relation. Our results show that audit committee effectiveness reduces bank risk-taking through increasing bank efficiency. This study also finds that the association between audit committee effectiveness and bank risk-taking is bi-directional, i.e the higher audit committee effectiveness induces lower risk and vice versa.

Angaben zum Objekt

• Sprache: Englisch

Verweise und Beziehungen

• Erschienen in: Journal: Cogent Business & Management ; ISSN: 2331-1975 ; Volume: 9 ; Year: 2022 ; Issue: 1 ; Pages: 1-12

Klassifikation und Themen

• Klassifikation: Management ; General Financial Markets: General (includes Measurement and Data) ; Bankruptcy; Liquidation ; Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill ; Corporate Finance and Governance: General
• Thema: Audit committee effectiveness ; bank efficiency ; bank risk-taking

Beteiligte, Orts- und Zeitangaben

• Ereignis: Geistige Schöpfung
• (wer): Nguyen, Quang Khai
• Ereignis: Veröffentlichung
• (wer): Taylor & Francis
• (wo): Abingdon
• (wann): 2022

Weitere Informationen

• DOI: doi:10.1080/23311975.2022.2080622
• Letzte Aktualisierung: 10.03.2025, 11:43 MEZ