أثر خصائص لجنة التدقيق على إدارة الأرباح : دراسة تطبيقية على المصارف المدرجة في بورصة فلسطين

الملخص EN

This Study Aimed to Identify the Effect of Audit Committee Characteristics (Number of Members, Independence, Financial and Accounting Expertise, Number of Meetings and Shares Ownership) on Earnings Management.

To achieve this Aim, Descriptive Analytical Approach has been used, where Data of Six Banks Representing the Society, during the Period (2013-2018) using the Panel Regression Model of Cross-time Data.

Miller Ratio Model has been used to Checkout Practicing of Earnings Management.

The Study Concluded Several Results, the Most Important are: there is a Positive Effect of Increasing of Audit Committee's Members on Earnings Management, a Negative Effect was Found of Increasing Audit Committee's Meetings on Earnings Management, No Significant Effect was Found for (Independence, Financial and Accounting Expertise, Shares Ownership) on Earnings Management.

The Study Recommends Take Care of Audit Committee's Composition and Characteristics of its Members by: Audit Committee Should Consist of Three Members with Completely Independence and have Modern Financial and Accounting Experience in Banking Sector.

Audit Committee Meetings should Increase of to be at least Six Meetings annually.

Audit Committee should be strengthened by External Independent and Expert Members.

The Palestine Stock Exchange should Obligate Banks to Disclose Audit Committee Meetings and its Agenda.

The Palestinian Monetary Authority Should strengthen oversight of Audit Committee's Meetings and their Agenda, also Obligating Banks with a Standard Form to Disclose Audit Committee members Characteristics in its Annual Reports.