Presence of Quality of Audit Committee and Organization’s Monetary Data: An In-depth Analysis

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Ashfaque Ali Banbhan
Najia Shaikh
Khalid Hussain Abbasi


All financial regulatory institutions legally bound their listed companies to
disclose the information regarding the formulation of their audit committees.
This study quantitatively investigates whether the quality of the audit
committees affects the quality of a firm’s financial information. Using the data
of publicly listed non-financial companies of Pakistan Stock Exchange, this
research found a positive association between audit committee quality
measures and the firm’s quality of reported earnings. This study extends the
understanding of measures for audit committee quality to stabilize the
financial reporting process as it relates to the ongoing discussion by
researchers and financial regulators. Additionally, the study also increases
the understanding of the concept of external audit quality for various parties
which are involved in deliverance of good corporate governance practices; for
example, audit committees, external auditors, corporate boards, and topmanagement team. The study also explores the influencing factors, internal as
well as external, in the audit process by constructing its meaning and
explaining its practical importance. This detailed exploration and
investigation into the procedures of audit quality are vital because auditing is
the process through which numbers in financial reports are checked and reevaluated for any potential clerical errors and omissions

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Author Biographies

Ashfaque Ali Banbhan

Institute of Commerce, University of Sindh, Jamshoro, Sindh, Pakistan

Najia Shaikh

Institute of Commerce, University of Sindh, Jamshoro, Sindh, Pakistan

Khalid Hussain Abbasi

Laar Campus at Badin, University of Sindh Jamshoro, Sindh, Pakistan