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https://elibrary.tucl.edu.np/handle/123456789/11486| Title: | IMPACT OF AUDIT COMMITTEE INDEPENDENCE, COMPETENCE AND DILIGENCE ON INVESTMENT DECISION MAKING OF NEPALESE LISTED COMPANIES |
| Other Titles: | AUDIT INVESTMENT DECISION MAKING |
| Authors: | RAY, RAKESH KUMAR |
| Keywords: | INVESTMENT DECISION;AUDIT COMMITTEE'S |
| Issue Date: | Sep-2021 |
| Institute Name: | School of Management |
| Level: | Masters |
| Abstract: | Al-Hadrami, Rafiki, and Sarea, (2020) in their study found that audit independence and audit competence have a positive and significant influence on investment decision-making. Bhattrai (2017) in his study found that board size negatively impacts financial performance of commercial banks in Nepal whereas audit committee size and portion of independent directors positively impact the financial performance of commercial banks in Nepal but the author has cited inclusion of only commercial banks in his study. |
| Description: | This main objective of this study is to examine the impact of the audit committee’s (AC) independence, competence and diligence on the company’s investment decision-making of Nepalese listed companies. The study attempted to test hypothesis regarding the impact of audit committee independence, competence and diligence on investment decision making. This study has adopted a descriptive method to evaluate the effect of audit committee independence, competence and diligence on investment decision making. The data on audit committee factors have been collected from 70 respondents working as accountant, auditor, Chief Finance Officer or Chief Executive Officer in a listed company of Nepal. |
| URI: | https://elibrary.tucl.edu.np/handle/123456789/11486 |
| Appears in Collections: | General Management |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| Rakesh Ray.pdf | A Graduate Research report submitted to in partial fulfillment of the requirements for the degree of MASTER OF BUSINESS ADMINISTRATION | 724.84 kB | Adobe PDF | View/Open |
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