أثر حوكمة الشركات على جودة التدقيق في الاردن - The effect of corporate governance on audit quality in Jordan

Authors

Medhat Bsoul, Jinan UniversityFollow

Abstract

This study was conducted to investigate the effect of corporate governance on the audit quality in Jordan. this study is applied on service company listed on Amman Stock Exchange for the year 2010, which constitute of (68) public service companies. To achieve study objective, the information from annual reports of these companies was used, as many independent variables as (existence of an audit committee in the company, the number of members of non-executives in the Board of Directors of the company, total assets, the company›s life, and the debt ratio) used as measure of corporate governance. And the proportion of the external auditor›s fees as used as a dependent variable to measure the external audit of these companies. In addition multiple regression analysis used to test hypothesis and reach the finding. The study found that there is little application of corporate governance in service company, and there is a significant positive relationship between corporate governance and the quality of the external audit, as well as a positive relationship between impact of corporate governance and the quality of external audit affected by company size, finally, there is no statistically significant relationship between the impact of corporate governance on the quality of the external audit attributable to the company's life.

Recommended Citation

Bsoul, Medhat (2019) "أثر حوكمة الشركات على جودة التدقيق في الاردن - The effect of corporate governance on audit quality in Jordan," Al Jinan الجنان: Vol. 11, Article 14.
Available at: https://digitalcommons.aaru.edu.jo/aljinan/vol11/iss1/14