Purpose: This study distinctively explores the firm-level and national-level determinants of audit committee effectiveness (ACE) in the Libyan banking sector (LBS). Design/methodology/approach: A mixed-methods approach has been employed to enhance the quality of the collected data and reduce...

Financial scandals in developed countries such as the USA and the UK have highlighted the need for greater transparency and credibility in order to protect shareholders and stakeholders alike. It has been argued that the audit committee (AC) is a key mechanism for achieving this transparency and...

This paper aims to explore the role of audit committees (ACs) in the Libyan banking sector (LBS) and to investigate the impact on AC practice of the sector’s recent shift to an Islamic banking system. Little is known about the role of these committees, which were only made compulsory in Libya...

This study narratively examines the concept of corporate governance in Libya from a political, economic, banking perspective. As such, the study explores how to develop corporate governance in Libya and it presents an overview of the development of Libya’s accounting and auditing profession...

This study aims to investigate the relationship between the audit committees and external auditors by showing the main role that the audit committees play in supporting the work of the external auditors to enhance corporate governance in Libyan commercial banks. To achieve the research aims, a...

Purpose The purpose of this research paper is to investigate the perspectives of key stakeholders on strategies to improve the effectiveness of audit committees (ACs) in African economies, with a specific focus on the Libyan banking sector. Design/methodology/approach The study uses a...