Assessing the effect of audit committee efficiency on corporate governance performance in the public sector: A case study of the government ministries in Tanzania
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Date
2014
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
Mzumbe University
Abstract
The primary objective of this study was to assess the effect of audit committee efficiency on corporate governance performance in the public sector: the case study being the government ministries in Tanzania 18 ministries were assessed through CAG reports of 2008 to 2012 all the finding were obtained from secondary sources such as CAG reports NAO report and other reports related to the topic under the study The findings of this study have revealed some significant relationship between audit committee efficiency and corporate governance performance. As one of the component of corporate governance, audit committees have an important role to play in promoting the corporate governance process. This is due to the fact that audit committees have been entrusted with the task of overseeing other activities e.g accounting, auditing, procurement e.t.c. This study evaluated the effect of audit committee efficiency on corporate governance performance; it was established that audit committee efficiency has a positive effect on corporate governance performance which concurs with the theoretical propositions and empirical findings from other studies.
Description
A Research Report Submitted in Partial Fulfillment of the Requirements for Award of the Degree of Master of Science in Accounting and Finance of Mzumbe University
Keywords
Auditing-Tanzania, Business management, Public organization, Auditing committee efficiency, Corporate governance, governance performance, CAG reports
Citation
APA