Impacts of Audit Committee characteristics on Firms Risk

Audit committee is one of the corporate governance mechanisms, and there is little evidence in its role and characteristics in risk monitoring and governance in companies. The aim of this study is to examine the impact of audit committee’s characteristics on corporate risk. In this study, the impact...

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Autores principales:	Alireza Kian (Ph.D), Mohsen Faghih
Formato:	article
Lenguaje:	FA
Publicado:	Shahid Bahonar University of Kerman 2018
Materias:	audit committee accounting expertise audit committee independence risk stock return volatility Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doaj.org/article/fa032221348e4dada53c077d2de34791
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spelling	oai:doaj.org-article:fa032221348e4dada53c077d2de347912021-11-04T19:54:12ZImpacts of Audit Committee characteristics on Firms Risk2008-89142476-292X10.22103/jak.2018.10299.2398https://doaj.org/article/fa032221348e4dada53c077d2de347912018-10-01T00:00:00Zhttps://jak.uk.ac.ir/article_2082_08045262deaad625bc2677d7cb010ef5.pdfhttps://doaj.org/toc/2008-8914https://doaj.org/toc/2476-292XAudit committee is one of the corporate governance mechanisms, and there is little evidence in its role and characteristics in risk monitoring and governance in companies. The aim of this study is to examine the impact of audit committee’s characteristics on corporate risk. In this study, the impact of two characteristics of audit committee, consisting of accounting expertise and independence, on the risk of companies was examined, using data from the companies listed in the Tehran Stock Exchange in the years 2013 to 2015, and the pooled data model. The risk was measured by stock returns volatility and generalized autoregressive conditional heteroskedasticity (GARCH) model. Results showed that accounting expertise and independence of audit committee have positive impacts on stock returns volatility as corporate risk.Alireza Kian (Ph.D)Mohsen FaghihShahid Bahonar University of Kermanarticleaudit committeeaccounting expertiseaudit committee independenceriskstock return volatilityAccounting. BookkeepingHF5601-5689FAمجله دانش حسابداری, Vol 9, Iss 3, Pp 177-208 (2018)
institution	DOAJ
collection	DOAJ
language	FA
topic	audit committee accounting expertise audit committee independence risk stock return volatility Accounting. Bookkeeping HF5601-5689
spellingShingle	audit committee accounting expertise audit committee independence risk stock return volatility Accounting. Bookkeeping HF5601-5689 Alireza Kian (Ph.D) Mohsen Faghih Impacts of Audit Committee characteristics on Firms Risk
description	Audit committee is one of the corporate governance mechanisms, and there is little evidence in its role and characteristics in risk monitoring and governance in companies. The aim of this study is to examine the impact of audit committee’s characteristics on corporate risk. In this study, the impact of two characteristics of audit committee, consisting of accounting expertise and independence, on the risk of companies was examined, using data from the companies listed in the Tehran Stock Exchange in the years 2013 to 2015, and the pooled data model. The risk was measured by stock returns volatility and generalized autoregressive conditional heteroskedasticity (GARCH) model. Results showed that accounting expertise and independence of audit committee have positive impacts on stock returns volatility as corporate risk.
format	article
author	Alireza Kian (Ph.D) Mohsen Faghih
author_facet	Alireza Kian (Ph.D) Mohsen Faghih
author_sort	Alireza Kian (Ph.D)
title	Impacts of Audit Committee characteristics on Firms Risk
title_short	Impacts of Audit Committee characteristics on Firms Risk
title_full	Impacts of Audit Committee characteristics on Firms Risk
title_fullStr	Impacts of Audit Committee characteristics on Firms Risk
title_full_unstemmed	Impacts of Audit Committee characteristics on Firms Risk
title_sort	impacts of audit committee characteristics on firms risk
publisher	Shahid Bahonar University of Kerman
publishDate	2018
url	https://doaj.org/article/fa032221348e4dada53c077d2de34791
work_keys_str_mv	AT alirezakianphd impactsofauditcommitteecharacteristicsonfirmsrisk AT mohsenfaghih impactsofauditcommitteecharacteristicsonfirmsrisk
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Impacts of Audit Committee characteristics on Firms Risk

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