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Audit Committee Activities and the Internal Control System of Commercial Banks Operating in Yemen

Listed author(s):
  • Yahya Ali Al-Matari

    (School of Economics, Finance and Banking, College of Business, Universiti Utara Malaysia, Malaysia,)

  • Sulaiman Abdullah Saif Mohammed

    (School of Economics, Finance and Banking, College of Business, Universiti Utara Malaysia, Malaysia,)

  • Ebrahim Mohammed Al-Matari

    (Tunku Intan Safinaz School of Accountancy, College of Business, Universiti Utara Malaysia, Malaysia, Amran University, Yemen.)

Registered author(s):

    This study primarily aims to investigate the impact of audit committee (AC) effectiveness on the internal control system of commercial banks through the use of four of its characteristics namely AC meetings, meeting frequency between AC and internal auditors (IAs), AC reviews and internal audit proposals and lastly, AC reviews of the internal audit results. The study results were obtained by using data gathered from the Yemeni commercial banks through the questionnaire survey method. A total of 88 usable questionnaires out of 170 questionnaires distributed to 17 commercial banks were considered suitable for analysis. The results showed that the AC effectiveness, represented by meetings frequency between AC and IAs, AC reviews of the internal audit proposals, and audit reviews of the internal audit significantly related to the commercial banks performance. Literature regarding AC characteristics that are relevant to the present study was reviewed, and practical implications as well as recommendations for future studies were provided towards the end of the study.

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    File URL: http://www.econjournals.com/index.php/irmm/article/download/2899/pdf
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    Article provided by Econjournals in its journal International Review of Management and Marketing.

    Volume (Year): 7 (2017)
    Issue (Month): 1 ()
    Pages: 191-196

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    Handle: RePEc:eco:journ3:2017-01-26
    Contact details of provider: Web page: http://www.econjournals.com

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    1. Anderson, Ronald C. & Mansi, Sattar A. & Reeb, David M., 2004. "Board characteristics, accounting report integrity, and the cost of debt," Journal of Accounting and Economics, Elsevier, vol. 37(3), pages 315-342, September.
    2. Barua, Abhijit & Rama, Dasaratha V & Sharma, Vineeta, 2010. "Audit committee characteristics and investment in internal auditing," Journal of Accounting and Public Policy, Elsevier, vol. 29(5), pages 503-513, September.
    3. Agrawal, Anup & Chadha, Sahiba, 2005. "Corporate Governance and Accounting Scandals," Journal of Law and Economics, University of Chicago Press, vol. 48(2), pages 371-406, October.
    4. Marco Allegrini & Giulio Greco, 2013. "Corporate boards, audit committees and voluntary disclosure: evidence from Italian Listed Companies," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 17(1), pages 187-216, February.
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