Audit committee effectiveness, bank efficiency and risk-taking : evidence in ASEAN countries

Quang Khai Nguyen

This study investigates the inter-relationship between audit committee effectiveness, bank efficiency and risk-taking in seven ASEAN countries for the period 2010-2019. By using three-stage least squares (3SLS) method, we contribute to literature the relationship between audit committee effectiveness and bank risk-taking by examining the mechanism behind this relation. Our results show that audit committee effectiveness reduces bank risk-taking through increasing bank efficiency. This study also finds that the association between audit committee effectiveness and bank risk-taking is bi-directional, i.e the higher audit committee effectiveness induces lower risk and vice versa.

MoreLess

Year of publication:	2022
Authors:	Quang Khai Nguyen
Published in:	Cogent business & management. - London : Taylor & Francis, ISSN 2331-1975, ZDB-ID 2837523-3. - Vol. 9.2022, 1, Art.-No. 2080622, p. 1-12
Subject:	Audit committee effectiveness \| bank efficiency \| bank risk-taking \| Prüfungsausschuss des Aufsichtsrats \| Audit committee \| Bank \| Bankrisiko \| Bank risk \| Effizienz \| Efficiency \| ASEAN-Staaten \| ASEAN countries \| Technische Effizienz \| Technical efficiency \| Corporate Governance \| Corporate governance