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Corporate governance and audit committee

Author

Listed:
  • Laura Salloum

    (Bart & Jones Publishers)

  • Charbel Salloum

    (USEK - Université Saint-Esprit de Kaslik)

  • Hager Jarrar

    (USEK - Université Saint-Esprit de Kaslik)

  • Mario Sassine

    (USEK - Université Saint-Esprit de Kaslik)

  • Elias Gebrayel

    (CEREFIGE - Centre Européen de Recherche en Economie Financière et Gestion des Entreprises - UL - Université de Lorraine)

  • Nathalie Chaanine

    (Cabinet Deloitte & Touche)

Abstract

The objective of this paper is to examine the relationship between audit committees, compensation plans and corporate audit fees in Lebanon by using the data of 110 family firms. A panel data was used to test our hypothesis, and the result of panel regression shows that audit committee's attributes such as size, independence, meeting frequency and expertise, and compensation plans positively affect corporate audit fees. This result comes in consistency with the fact that the audit committee members' expertise also affects the fees charged by auditors to the company under audit. In addition, both long- and short-term compensation plans affect the fees paid by the auditee to the external auditing firm.

Suggested Citation

  • Laura Salloum & Charbel Salloum & Hager Jarrar & Mario Sassine & Elias Gebrayel & Nathalie Chaanine, 2015. "Corporate governance and audit committee," Post-Print hal-01692940, HAL.
    • Handle: RePEc:hal:journl:hal-01692940
    DOI: 10.1504/IJMFA.2015.074900
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    Cited by:

    1. Matteo Rossi & Serena Galasso & Arturo Capasso, 2017. "Women Do it Better: An Investigation on the Association between Gender Diversity In Board of Directors and the Financial Performance," International Journal of Economics and Financial Issues, Econjournals, vol. 7(6), pages 41-50.

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