تأثير خصائص لجنة التدقيق على الافصاح الاختياري : دراسة تطبيقية على شركات التأمين المدرجة في بورصة فلسطين

الملخص EN

This study aimed to identify the impact of the characteristics of the audit committee on the voluntary disclosure of the insurance companies listed on they are 49 reports available on the stock exchange website, in addition to using a set of statistical methods that fit these relationships between the independent variables, and the dependent variable, including multiple regression analysis to test the study hypotheses through the statistical analysis program (SPSS).

the study showed that the percentage of voluntary disclosure in the insurance companies listed on the Palestine Stock Exchange is 77%, and that most of the characteristics of the audit committee affect the voluntary disclosure, which are the size of the audit committee, professional qualification, and the number of audit committee meetings.

the study concluded with a set of recommendations, the most important of which was the need for all members of the audit committee to hold accounting certificates, financial and economic experience, and the Palestine Exchange to oblige companies to do so, as well as for the committee member to enjoy independence to increase voluntary disclosure, and, and the need to increase voluntary disclosure to keep abreast of developments, the great revolution in the field of communications, information about dividend policies, planned capital expenditures, employment policies, information about the health and safety of workers, and information about environmental activities.