| No |
Independent variables |
Measurement |
| 1 |
Audit Committee Size |
Total number of audit committee members |
| 2 |
Audit Committee Commitment |
The proportion audit committee members who concurrently hold equal or more than 3 positions total of audit committee members |
| 3 |
Audit Committee Competency |
The proportion of audit committee with professional accounting qualification. |
| 4 |
Audit Committee Independence |
Proportion of independent audit committees of total audit committee |
| 5 |
Audit Committee Experience |
The average year of tenure as audit committee member |
| 6 |
Audit Committee Meeting |
Number of audit committee meetings in a year |
