This paper aims to explore the role of audit committees (ACs) in the Libyan banking sector (LBS) and to investigate the impact on AC practice of the sector’s recent shift to an Islamic banking system. Little is known about the role of these committees, which were only made compulsory in Libya...

In this study, we explored the association of bank-level governance and state-level governance with the likelihood of banks' financial distress in developing economies. Using a panel data sample of 954 bank-year observations of 106 conventional banks across 14 Middle Eastern and North African...

Financial scandals in developed countries such as the USA and the UK have highlighted the need for greater transparency and credibility in order to protect shareholders and stakeholders alike. It has been argued that the audit committee (AC) is a key mechanism for achieving this transparency and...

This study narratively examines the concept of corporate governance in Libya from a political, economic, banking perspective. As such, the study explores how to develop corporate governance in Libya and it presents an overview of the development of Libya’s accounting and auditing profession...

This study aims to investigate the relationship between the audit committees and external auditors by showing the main role that the audit committees play in supporting the work of the external auditors to enhance corporate governance in Libyan commercial banks. To achieve the research aims, a...