Audit committee attributes and firm performance: evidence from Malaysian finance companies

Basiru Salisu Kallamu, Nur Ashikin Mohd Saat
2015 Asian Review of Accounting  
Audit committee attributes and firm performance: evidence from Malaysian finance companies ABSTRACT Purpose: The purpose of this paper is to examine the impact of audit committee (AC) attributes on the performance of finance companies in Malaysia in both period before and after the Malaysian Code on Corporate Governance (MCCG) was issued in order to determine which of the AC attributes enhances performance of finance companies in Malaysia. Design/methodology/approach: The population of the
more » ... ulation of the study comprises firms listed under finance sector of the main market of Bursa Malaysia. The number of firms listed on the main market of Bursa Malaysia as at the time of data collection (2012) was 822, out of which 37 were finance firms. Since the number of finance companies listed on the main market was only 37, all companies were used as sample for this study. This comprises companies involved in commercial, investment and Islamic banking, insurance, Takaful and other finance-related services. The sample for the period prior to MCCG varies over the period of
doi:10.1108/ara-11-2013-0076 fatcat:cgntoluzq5h6phqyoaeqy4w4xy