Does audit committee composition influence firm performance? Evidence from the top NSE-listed non-financial companies of India

Does audit committee composition influence firm performance? Evidence from the top NSE-listed non-financial companies of India

Purpose – This study aims to examine the influence of Audit Committee (AC) composition on Firm Performance (FP) by measuring AC composition (ACC) with a composite score based on the varying effect of each composition-characteristic. Design/methodology/approach – Partial Least Squares- Structural Equ...

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Bibliographic Details
Main Authors: Abhisheck Kumar Singhania, Nagari Mohan Panda
Format: Article
Language:English
Published: Emerald Publishing 2025-01-01
Series:AJAR (Asian Journal of Accounting Research)
Subjects:
Audit committee
Gender diversity
Non-executive directors
PLS-SEM
SmartPLS4
Gaussian copula
Online Access:https://www.emerald.com/insight/content/doi/10.1108/AJAR-10-2023-0333/full/pdf
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