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Audit Committee Characteristics and Earnings Quality: Evidence From Bahrain Bourse

Audit Committee Characteristics and Earnings Quality: Evidence From Bahrain Bourse

Fatima Albedal, Allam Mohammed Hamdan, Qasim Zureigat
Copyright: © 2020 |Pages: 27
ISBN13: 9781522596073|ISBN10: 1522596070|ISBN13 Softcover: 9781522596080|EISBN13: 9781522596097
DOI: 10.4018/978-1-5225-9607-3.ch002
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MLA

Albedal, Fatima, et al. "Audit Committee Characteristics and Earnings Quality: Evidence From Bahrain Bourse." Corporate Governance Models and Applications in Developing Economies, edited by Otuo Serebour Agyemang, et al., IGI Global, 2020, pp. 23-49. https://doi.org/10.4018/978-1-5225-9607-3.ch002

APA

Albedal, F., Hamdan, A. M., & Zureigat, Q. (2020). Audit Committee Characteristics and Earnings Quality: Evidence From Bahrain Bourse. In O. Agyemang, A. Ansong, & B. Agyei-Mensah (Eds.), Corporate Governance Models and Applications in Developing Economies (pp. 23-49). IGI Global. https://doi.org/10.4018/978-1-5225-9607-3.ch002

Chicago

Albedal, Fatima, Allam Mohammed Hamdan, and Qasim Zureigat. "Audit Committee Characteristics and Earnings Quality: Evidence From Bahrain Bourse." In Corporate Governance Models and Applications in Developing Economies, edited by Otuo Serebour Agyemang, Abraham Ansong, and Ben Kwame Agyei-Mensah, 23-49. Hershey, PA: IGI Global, 2020. https://doi.org/10.4018/978-1-5225-9607-3.ch002

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Abstract

This chapter investigates the relationship between the audit committee and earnings quality of listed companies in Bahrain Bourse and to examine whether those companies comply with the obligatory code of corporate governance. The sample of this study includes 40 companies listed in Bahrain Bourse for the period 2013-2017. The model of the study tested the relationship between the independent variables of audit committee characteristics and the dependent variable of earnings quality using pooled data regression. The findings of the study showed that the Bahraini listed companies comply and follow the code of corporate governance and some audit committee characteristics have an impact on earnings quality.

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