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AUDIT COMMITTEE SIZE AND THE FINANCIAL PERFORMANCE OF COMMERCIAL BANKS IN KENYA


Raymond Kemboi
Department of Accounting, Finance and Economics, University of Kabianga, Kenya
Abstract
The shareholders and stakeholders expect the banks to yield good financial returns. However, performance of banks in Kenya has been declining leading to their collapse or receivership. The decline in performance may be due to weak oversight role including audit structure. This study therefore sought to establish the relationship between audit committee size and financial performance of commercial banks in Kenya. The study is significant to boards of various banks, bank management, Central Bank of Kenya, scholars and the government. The target population was 42 commercial banks operating in Kenya. The study adopted longitudinal research design covering a period of five years (2013 - 2017). The study used secondary data extracted from annual audited financial statements and reports of commercial banks. Regression analysis and multicollinearity tests were carried out using SPSS. The study found that audit committee size was has no statistical significant relationship with financial performance. The study therefore concludes that audit committee size is not related to financial performance of commercial banks in Kenya.
Keywords: Audit committee size, financial performance, Commercial banks, Kenya
Journal Name :
EPRA International Journal of Economics, Business and Management Studies (EBMS)

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Published on : 2024-03-28

Vol : 11
Issue : 3
Month : March
Year : 2024
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