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The effect of audit committee characteristics on financial performance - evidence from selected listed non-financial companies on the Ghana stock exchange
A thesis submitted to the department of accounting and finance, Kwame Nkrumah university of science and technology, school of business in partial fulfillment for the award of Master of science in accounting and finance
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| Format: | Thesis |
| Language: | English |
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knust
2024
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| _version_ | 1869483608423530496 |
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| access_status_str | Open Access |
| author | ASUPUURUM YAW RICHARD |
| author_browse | ASUPUURUM YAW RICHARD |
| author_facet | ASUPUURUM YAW RICHARD |
| author_sort | ASUPUURUM YAW RICHARD |
| collection | Thesis |
| description | A thesis submitted to the department of accounting and finance, Kwame Nkrumah university of science and technology, school of business in partial fulfillment for the award of
Master of science in accounting and finance |
| format | Thesis |
| id | oai:ir.knust.edu.gh:123456789/15713 |
| institution | KNUST (Ghana) |
| language | English |
| last_indexed | 2026-07-01T04:01:42.295Z |
| license_str | Not specified — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from KNUSTSpace — Kwame Nkrumah University of Science & Technology (Ghana) |
| publishDate | 2024 |
| publishDateRange | 2024 |
| publishDateSort | 2024 |
| publisher | knust |
| publisherStr | knust |
| record_format | dspace |
| source_str | KNUSTSpace — Kwame Nkrumah University of Science & Technology (Ghana) |
| spelling | oai:ir.knust.edu.gh:123456789/15713 The effect of audit committee characteristics on financial performance - evidence from selected listed non-financial companies on the Ghana stock exchange ASUPUURUM YAW RICHARD A thesis submitted to the department of accounting and finance, Kwame Nkrumah university of science and technology, school of business in partial fulfillment for the award of Master of science in accounting and finance The main objective of the study was to investigate the effect of audit committee characteristic on financial performances with a focus on Listed Ghanaian Non-financial companies. Specifically, the study focused on the trends of performance of listed non-financial companies on the GSE between 2013 to 2019and the relationship between committee characteristics and the performance of listed non-financial companies on the GSE using quantitative research design and annual data from listed Ghanaian Non-financial companies. Using EVIEW version 11 and OLS regression the study found that audit committee features and financial performance have undulating trends. The results further show that audit committee characteristic and financial performance takes a sharp upsurge direction in some years suggesting stability within that year. Again, the results suggest that have direct relationships with performance in the short while but these changes in the long while. The study found that, audit committee diversity as well as audit committee remuneration were significant determinants of performance. Also, inflation was a significant determinant of performance. However, audit committee meetings and audit committee size were insignificant determinant of non-financial listed companies’ performance. This study recommends that there is the need to ensure fair gender distribution in the structure of governing board to man the affairs of the non-financial companies since the present study reveals that gender diversity is a determinant of a firm performance. Moreover, it is imperative to incorporate the frequency of the board meeting in its composition because of its influence on the performance. Finally, management should invest in innovation to facilitate the work of the audit committee. 2024-05-29T10:14:33Z 2024-05-29T10:14:33Z 2021 Thesis https://ir.knust.edu.gh/handle/123456789/15713 en application/pdf knust |
| spellingShingle | ASUPUURUM YAW RICHARD The effect of audit committee characteristics on financial performance - evidence from selected listed non-financial companies on the Ghana stock exchange |
| title | The effect of audit committee characteristics on financial performance - evidence from selected listed non-financial companies on the Ghana stock exchange |
| title_full | The effect of audit committee characteristics on financial performance - evidence from selected listed non-financial companies on the Ghana stock exchange |
| title_fullStr | The effect of audit committee characteristics on financial performance - evidence from selected listed non-financial companies on the Ghana stock exchange |
| title_full_unstemmed | The effect of audit committee characteristics on financial performance - evidence from selected listed non-financial companies on the Ghana stock exchange |
| title_short | The effect of audit committee characteristics on financial performance - evidence from selected listed non-financial companies on the Ghana stock exchange |
| title_sort | effect of audit committee characteristics on financial performance evidence from selected listed non financial companies on the ghana stock exchange |
| url | https://ir.knust.edu.gh/handle/123456789/15713 |
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