Research and Development of Performance Evaluation Form of the Composition of the Risk Management Committee and Audit Committee

Abstract

The purpose of this research is to study and analyze the composition of the risk management committee and audit committee, and to develop a performance evaluation form of the composition of the risk management committee and audit committee regarding prediction of the return of companies registered in the Stock Exchange of Thailand. Samples used in this study are 317 companies in 5 years interval between 2017 – 2021. Path analysis is used in this study.  In addition, seven experts in the related fields are invited to an in-depth interview and the results are summarized in accordance with the questionnaire in order to support the results that are in line with the hypothesis. The results of statistical analysis will be used to develop the Performance Evaluation Form of the Composition of the Risk Management Committee and Audit Committee.