审计特征、性别多样性与公司绩效:来自发展中经济体的证据

Q3 Business, Management and Accounting

Indian Journal of Corporate Governance Pub Date : 2021-05-26 DOI:10.1177/09746862211007244

Mohammad Rajon Meah, Kanon Kumar Sen, Md. Hossain Ali

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引用次数: 7

摘要

本研究旨在探讨孟加拉国家族企业和非家族企业的审计特征和性别多样性对企业绩效的影响。本研究利用2013-2019年61家非家族企业和48家家族企业的数据，采用系统广义矩方法进行回归分析。接下来，通过全样本交互分析来检测结果的一致性。在非家族企业的情况下，本研究记录了Big4审计事务所（Big4）和女性董事会（FDR）对企业绩效有显著的正向影响。相反，审计会议频率（AMF）对公司业绩有负面影响。不幸的是，审计委员会规模（ACS）和审计委员会独立性（ACI）对公司业绩没有显著影响。就家族企业而言，本研究发现ACS和ACI对企业绩效有显著的负面影响。此外，Big4、AMF和FDR对企业绩效没有显著贡献。这反映出家族企业的公司治理机制运行不畅，甚至在一定程度上不利于企业绩效。它最终要求对公司治理框架进行改革，并为家族企业纳入新的层面。

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Audit Characteristics, Gender Diversity and Firm Performance: Evidence from a Developing Economy

This study aims to explore the impact of audit characteristics and gender diversity on firm performance across family and non-family firms in Bangladesh. Using data of 61 non-family and 48 family firms from 2013 to 2019, this study applies system generalised method of moments approach to carry out regression analysis. Next, the consistency of results is detected by a full sample interaction analysis. In case of non-family firm, this study documents that Big4 audit firms (Big4) and female directors on board (FDR) have significant positive impact on firm performance. Conversely, audit meeting frequency (AMF) contributes negatively to the firm performance. Unfortunately, audit committee size (ACS) and audit committee independence (ACI) have no significant contribution on firm performance. In case of family firms, this study finds that ACS and ACI have significant negative impact on firm performance. Besides, Big4, AMF and FDR have no significant contribution on firm performance. It reflects that corporate governance mechanisms in family firm are not working well and even to some extent detrimental to the firm performance. It, ultimately, demands for reforms in corporate governance framework and incorporating new dimensions for family firms.

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来源期刊

Indian Journal of Corporate Governance Business, Management and Accounting-Business and International Management

CiteScore

2.00

自引率

0.00%

发文量

期刊介绍： Indian Journal of Corporate Governance is a bi-annual refereed journal that provides a forum for discussions and exchanging views on a wide range of corporate governance issues ranging from board practices, independent directors, whistle blower policies and shareholder activism on one hand to media’s role in corporate governance, corporate social responsibility and sustainability reporting on the other. It comprises of research articles, concept papers, case studies and reports providing a blend of theory and practices of corporate governance globally to cater to the interests of practitioners, academics, researchers and policy makers.