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Audit Committee Characteristics and Earnings Quality: Evidence From Bahrain Bourse

Audit Committee Characteristics and Earnings Quality: Evidence From Bahrain Bourse
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Author(s): Fatima Albedal (Ahlia University, Bahrain), Allam Mohammed Hamdan (Ahlia University, Bahrain) and Qasim Zureigat (Sulaiman AlRajhi Colleges, Saudi Arabia)
Copyright: 2020
Pages: 27
Source title: Corporate Governance Models and Applications in Developing Economies
Source Author(s)/Editor(s): Otuo Serebour Agyemang (University of Cape Coast, Ghana), Abraham Ansong (University of Cape Coast, Ghana) and Ben Kwame Agyei-Mensah (Solbridge International School of Business, South Korea)
DOI: 10.4018/978-1-5225-9607-3.ch002

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Abstract

This chapter investigates the relationship between the audit committee and earnings quality of listed companies in Bahrain Bourse and to examine whether those companies comply with the obligatory code of corporate governance. The sample of this study includes 40 companies listed in Bahrain Bourse for the period 2013-2017. The model of the study tested the relationship between the independent variables of audit committee characteristics and the dependent variable of earnings quality using pooled data regression. The findings of the study showed that the Bahraini listed companies comply and follow the code of corporate governance and some audit committee characteristics have an impact on earnings quality.

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