Decoding Audit Committee impact on Financial Performance: A Bibliometric Analysis of Research Trend

The pandemic had a profound impact on businesses all over the world, emphasizing the critical role of audit committees in providing oversight and guidance to organizations during times of crisis. Audit committees play an important role in ensuring that organizations adhere to the highest levels of transparency and accountability and thereby improve corporate governance and financial reporting practices. The effectiveness of audit committees is enhanced by their composition, expertise, and diversity, as well as by regulatory guidelines that promote their independence and effectiveness. There is a growing interest among academicians and researchers to investigate and report the relationship between audit committee facets and different performance aspects of companies. In order to discover the present trend and future research directions in the domain of audit committee, the study employs bibliometric analysis with a systematic literature review approach, with extensive use of VOSViewer software. This analysis assesses a variety of research components, including trends, authors, citations, journals, institutions, and countries, as well as potential connections between audit committee facets and corporate financial performance.