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Journal Articles International Journal of Managerial and Financial Accounting Year : 2015

Corporate governance and audit committee

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.
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Dates and versions

hal-01692940 , version 1 (25-01-2018)

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Laura Salloum, Charbel Salloum, Hager Jarrar, Mario Sassine, Elias Gebrayel, et al.. Corporate governance and audit committee. International Journal of Managerial and Financial Accounting, 2015, 7 (3/4), pp.198-216. ⟨10.1504/IJMFA.2015.074900⟩. ⟨hal-01692940⟩
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