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Audit Committees, Board Structures and Firm Performance: A Panel Data Study of BSE 30 Companies

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  • M D Saibaba
  • Valeed Ahmad Ansari

Abstract

With the implementation of IFRS in Indian companies and cross-border mergers and acquisitions, audit committee forms an important element of corporate governance mechanisms interfacing both with the internal and external stakeholders. Accordingly it has a critical role to play in monitoring and implementing the corporate governance process. This study examines the independence of audit and board committees and their relationship with the firm’s financial performance measures. Panel data regressions involving different variables have been conducted for the years 2008-09, 2009-10 and 2010-11, pertaining to Indian companies listed on BSE Sensex. The findings reveal a positive and significant relationship between the index and firm’s financial measures. The results of pooled regression are in consonance with similar studies in the Indian context.

Suggested Citation

  • M D Saibaba & Valeed Ahmad Ansari, 2013. "Audit Committees, Board Structures and Firm Performance: A Panel Data Study of BSE 30 Companies," The IUP Journal of Accounting Research and Audit Practices, IUP Publications, vol. 0(2), pages 19-29, April.
    • Handle: RePEc:icf:icfjar:v:12:y:2013:i:2:p:19-29
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    Cited by:

    1. Mohammed Mahmud Kakanda, & Basariah Salim, & Sitraselvi Chandren,, 2017. "Do board characteristics and risk management disclosure have any effect on firm performance? Empirical evidence from Deposit Money Banks (DMBs) in Nigeria," Business and Economic Horizons (BEH), Prague Development Center, vol. 13(4), pages 506-521, October.
    2. Wided Bouaine & Yosr Hrichi, 2019. "Impact of Audit Committee Adoption and its Characteristics on Financial Performance: Evidence from 100 French Companies," Accounting and Finance Research, Sciedu Press, vol. 8(1), pages 1-92, February.

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