DO AUDIT COMMITTEE ATTRIBUTES ENHANCES ASSURANCE SERVICES OF LISTED MULTINATIONAL FIRMS?

Abstract

Credibility and quality of audited corporate financial report domiciles in the assurance services rendered by the professional experts. Divers of these experts of assurer of subject matter exist in the corporate world that enhance and add value of information to the quality of financial statements. Thus, this study's focal point is to investigate enhancement service rendered by the Audit Committee Attributes (ACA) as its services affect the quality of financial statements of multinational companies. The study employs desktop and ex post facto research designs to dissect the data. The result reveals that ACA metrics such as Ardit Committee Size (ACS) and frequency of Audit Committee meeting (FACM) have adverse influence on the quality of financial statement, on the second side Audit Committee Gender Diversity (ACGD) has enhancement influence on the quality of audited financial report.