Abstract

The paper aims to review the relationship between Between Agility in Audit Committee and Financial Performance, we reviewed this variables and develop the framework as, first introduction, second background of the study (problem, objectives, Significance, scope and questions), third literature review (A) financial performance such as: return on assets, return on equity, earn per share and Value Ratio , (B) audit such as: audit committee independence, meeting, shareholdongs and Relationship with Internal Auditors (C) Compliance with Accounting Standards (D) audit and financaial performance (E) risk management and financial performance, finally we provide a comprehensive reviewing based on above variables.

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