Qeshta, M. H., Alsoud, G. F. A., Hezabr, A. A., Ali, B. J., & Oudat, M. S. (2021). Audit Committee Characteristics and Firm Performance: Evidence from the Insurance Sector in Bahrain. Revista Gestão Inovação e Tecnologias, 11, 1666-1680.

has been cited by the following article:

• TITLE: Do Audit Committees and Corporate Governance Mechanisms Affect the Bank’s Performance? Empirical Evidence from Panel Data Analysis

  AUTHORS: Ivy Eklemet, Ibrahim Mohammed, Emmanuel Gyamera, Deborah Adu Twumwaah

  KEYWORDS: Audit Committee Independence, Bank’s Performance, Corporate Governance, Non-Executive Director, Board Size

  JOURNAL NAME: Theoretical Economics Letters, Vol.13 No.4, August 22, 2023

  ABSTRACT: This paper assessed the effect of audit committee independence and corporate governance mechanism on a bank’s performance. A quantitative research method was adopted to collect secondary data from 20 licensed banks in Ghana from 2013 to 2022, giving a total of 200 observations for this study. Panel data regression analysis revealed that audit committee independence and corporate governance mechanism accounted for 77.83% of the variation of the bank’s performance for the period under study. Furthermore, the study revealed a significant and positive relationship between CEO-non-duality, non-executive director, audit committee independence, and the bank’s performance. The study recommends that the chairman of both the board and audit committee should be independent directors and any offending firm who violated this provision should be fined.