The role of audit committee on performance of listed companies in Pakistan; an empirical evidence

  • Sajjad Nawaz Khan Ph.D. Scholar, School of Accountancy (UUM) Universiti Utara Malaysia
  • Engku Ismail Engku Ali 2Associate prof, School of Accountancy Universiti Utara Malaysia, Kedah, Malaysia
  • Mourad Boudiab Ph.D. Scholar, School of Accountancy Universiti Utara Malaysia, Kedah, Malaysia
Keywords: Performance, Audit committee, ROA, Pakistan


Nowadays the most important role of audit committee is protection the interest of shareholder. This research indicates the effectiveness of audit committee on the performance of firms by using three different characteristics which are size, meeting and independence. The performance of firms measured by ROA. Thirty (30) listed companies taken and collected data from 2012 to 2015, for data analysis used correlation and multiple regression. The results showed positive significance relationship with independence and meeting of audit committee on performance. Although, the result of audit committee size shows insignificance relationship with firm’s performance. Therefore, study recommended by audit meeting and the independence of audit committee and reduce the size of audit committee.


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