期刊名称：International Journal of Academic Research in Business and Social Sciences
电子版ISSN：2222-6990
出版年度：2020
卷号：10
期号：5
页码：221-228
DOI：10.6007/IJARBSS/v10-i5/7189
语种：English
出版社：Human Resource Management Academic Research Society
摘要：Business companies around the world need to develop and grow continuously by acquiring new investments but a business company without an audit committee or audit department is just like a nation without law enforcing agents. To examine the developed model, the data were obtained through a field survey from some of the selected firms in Accra, Ghana. Linear regression model were developed to analyse this paper. In terms of audit committee size (ACSIZE), the result shows a negative relationship with ROA, but significant. Also firm size (SIZE) has a positive significant relationship with (ROA). The variable that measures audit committee independence (ACIND) showed a negative significant relationship between audit committee independence and (ROA). ACMEET and AGE were insignificant to (ROA).
