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Measuring the effectiveness of selected corporate governance practices and their implications for audit quality: evidence from Qatar

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  • Emad Awadallah

Abstract

Recent global financial scandals have led to a number of investigations into the effectiveness of corporate governance. Although evidence exists from developed economies, very scanty studies have been conducted in emerging economies where corporate governance is just evolving. The aim of this study is to provide evidence on the effectiveness of corporate governance practices and the implications for audit quality in Qatar, a fast-developing country. The paper conducts a market-based study. Data for analysis are gathered from the non-financial companies listed on the stock exchange, covering a four-year period 2013–2016. Logistic regression is used in investigating the questions that are raised in the study. Findings show that board independence, CEO duality and audit committees have a significant relationship with audit quality. The results also indicate that institutional investors and managerial ownership have no significant impact on audit quality. Furthermore, the size of the company, along with business complexity and leverage, are affecting audit quality.

Suggested Citation

  • Emad Awadallah, 2020. "Measuring the effectiveness of selected corporate governance practices and their implications for audit quality: evidence from Qatar," Afro-Asian Journal of Finance and Accounting, Inderscience Enterprises Ltd, vol. 10(1), pages 24-47.
    • Handle: RePEc:ids:afasfa:v:10:y:2020:i:1:p:24-47
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    Cited by:

    1. Khleef A. Alkhawaldeh, 2021. "Institutional Governance Practices in Jordan Government Units," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(1), pages 52-65.
    2. Saddam A. Hazaea & Ebrahim Mohammed Al-Matari & Saleh F. A. Khatib & Khaldoon Albitar & Jinyu Zhu, 2023. "Internal Auditing in the Arab World: A Systematic Literature Review and Directions for Future Research," SAGE Open, , vol. 13(4), pages 21582440231, October.

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