دانلود مقاله تاثیر کمیته حسابرسی، کارایی بانک و ریسک پذیری
چکیده
مقدمه
مروری بر مطالعات پیشین و توسعه فرضیه ها
روش شناسی تحقیق
نتایج تجربی
نتیجه گیری
منابع
Abstract
Introduction
Literature review and hypotheses development
Research methodology
Empirical results
Conclusion
References
چکیده
این مطالعه به بررسی رابطه متقابل بین اثربخشی کمیته حسابرسی، کارایی بانک و ریسک پذیری در هفت کشور آسه آن برای دوره 2010-2019 می پردازد. با استفاده از روش حداقل مربعات سه مرحله ای (3SLS)، ما با بررسی مکانیسم پشت این رابطه به ادبیات رابطه بین اثربخشی کمیته حسابرسی و ریسک پذیری بانک کمک می کنیم. نتایج ما نشان می دهد که اثربخشی کمیته حسابرسی از طریق افزایش کارایی بانک، ریسک پذیری بانک را کاهش می دهد. این مطالعه همچنین نشان می دهد که ارتباط بین اثربخشی کمیته حسابرسی و ریسک پذیری بانک دوسویه است، یعنی اثربخشی بالاتر کمیته حسابرسی باعث کاهش ریسک می شود و بالعکس.
توجه! این متن ترجمه ماشینی بوده و توسط مترجمین ای ترجمه، ترجمه نشده است.
Abstract
This study investigates the inter-relationship between audit committee effectiveness, bank efficiency and risk-taking in seven ASEAN countries for the period 2010–2019. By using three-stage least squares (3SLS) method, we contribute to literature the relationship between audit committee effectiveness and bank risk-taking by examining the mechanism behind this relation. Our results show that audit committee effectiveness reduces bank risk-taking through increasing bank efficiency. This study also finds that the association between audit committee effectiveness and bank risk-taking is bi-directional, i.e the higher audit committee effectiveness induces lower risk and vice versa.
Introduction
Risk of the banking sector is a major concern of researchers because it causes potential contagion across the financial sector and the possible effect on the whole economy. The literature in this field agrees that corporate governance of banks has a key role in controlling risk-taking. Especially, some studies agree that the Board of director is the “apex body” of an organization’s internal governance system (Fama and Jensen, 1983). After the 2007–2008 financial crisis, Basel Committee required Board of director of banks as well as its committee to enhance their role in controlling bank risk. Pathan (2009) find that a strong board increase risk-taking in US banks, However, Minton et al. (2011) report the negative association between Board effectiveness and risk-taking. These findings indicate that Board has an important role in oversight risk-taking. Sun and Liu (2014) argue that Boards do this role through their audit committee. They find that the audit committee effectiveness can constrain risk-taking activity and increase the effectiveness of risk management.
Conclusion
By using 3SLS method, this study investigates the inter-relationship between audit committee effectiveness, bank efficiency, and risk-taking. Our main findings are that audit committee effectiveness can constraint bank risk-taking through enhancing both cost efficiency and profit efficiency. In addition, the relationship between audit committee effectiveness is bi-directional, i.e the higher audit committee effectiveness induces lower risk and vice versa. Our findings provide a depth overview of the roles of the audit committee in constraining risk-taking as well as enhancing efficiency in bank ring sectors. This study provides an important implication is that banks in ASEAN countries should increase audit committee effectiveness in order to oversee bank risk and bank efficiency.
H1: audit committee effectiveness can improve bank efficiency
H2: audit committee effectiveness can reduce risk-taking behavior
H3: bank efficiency is negatively associated with bank risk-taking behavior