أثر خصائص لجان التدقيق على العوائد غير العادية للأسهم في الشركات الصناعية المساهمة العامة الأردنية : دراسة اختبارية

الملخص EN

The study aimed to clarify the impact of the characteristics of the audit committees on the abnormal returns of shares in the industrial companies listed on the Amman Stock Exchange.

To achieve the objectives of the study we use the multiple regression method (stepwise( to examine the relationship between the variables of the study (the number of members of the Audit Committee - the independence of the members of the Committee _ the financial expertise of the members of the Committee - the number of meetings of the Committee), And the abnormal return of shares as a dependent variable.

The study was conducted on (62) industrial companies during the period (2011-2013).

The study found that there is a positive relationship between the independence and financial experience of the members of the Audit Committee and the abnormal returns, and a negative relationship between the number of meetings of the Committee and the abnormal.

The study also found no relationship between the number of members of Audit Committee and the abnormal returns.