The effect of corporate governance and ownership structure on audit committees’ effectiveness : evidence from the Jordanian industrial public shareholding companies
العناوين الأخرى
أثر الحاكمية المؤسسية و أشكال الملكية على فاعلية لجان التدقيق : دراسة ميدانية على الشركات الصناعية المساهمة العامة الأردنية
مقدم أطروحة جامعية
مشرف أطروحة جامعية
أعضاء اللجنة
al-Kharabishah, Abd Abd al-Hamid
Husayn, Nizam Muhammad Ali
al-Sharayiri, Adil Majid
الجامعة
الأكاديمية العربية للعلوم المالية و المصرفية
الكلية
كلية العلوم المالية و المصرفية
القسم الأكاديمي
قسم المحاسبة
دولة الجامعة
الأردن
الدرجة العلمية
دكتوراه
تاريخ الدرجة العلمية
2010
الملخص الإنجليزي
The study aimed at investigating the effect of Corporate Governance and ownership structure on the Audit Committee effectiveness.
The descriptive approach was used.
The sample consisted of (56) Jordanian industrial public shareholding companies out of (107) representing the total population.
The degree of Audit Committees effectiveness was examined by a questionnaire consisting of (80) items forming five aspects : Organizational Structure, Independence, Procedures and Resources, Responsibilities, Financial Reporting and Compliance, while the Corporate Governance was represented by the percentage of voting capital owned directly by the largest shareholder (VCODLS), percentage of voting capital owned directly by the three largest shareholders (3VCODLS), whether the manager is one of the largest owners who own more than 5% (MANAG), and moderating variables was represented by the firm market value (FMV), industry, and firm size.
The sample was selected randomly from the Audit Committees’ members.
Data was then analysed using SPSS package.
Frequencies Percentages, Means, Standard Deviations, One Way ANOVA followed by REGWF (Ryan Einot Gabrel Welch F) post hoc test ; and Linear Regression analysis was used to investigate relationship between Corporate Governance and Audit Committees effectiveness.
It was concluded that there are no significant differences between Corporate Governance and Audit Committees effectiveness.
Moreover, the Audit Committees effectiveness is affected by different types of ownership structure especially in foreign companies while it decreases in the family Structure.
The Audit Committees effectiveness is also affected by the moderate industries companies compared to the mild and heavy industries respectively.
When studying the effect of the firm size, the relationship between Corporate Governance and Audit Committees effectiveness revealed a non-significant relationship in large firms.
Concerning the firm’s value, the relationship between Corporate Governance and Audit Committees revealed a non-significant relationship in the companies whose stock market value is less than the value of a company's equity book value.
التخصصات الرئيسية
الموضوعات
عدد الصفحات
171
قائمة المحتويات
Table of contents.
Abstract.
Chapter One : general framework.
Chapter Two : theoretical framework.
Chapter Three : literature review.
Chapter Four : methodology.
Chapter Five : data analysis.
Chapter Six : conclusions and recommendations.
References.
نمط استشهاد جمعية علماء النفس الأمريكية (APA)
Warrad, Lina Hani. (2010). The effect of corporate governance and ownership structure on audit committees’ effectiveness : evidence from the Jordanian industrial public shareholding companies. (Doctoral dissertations Theses and Dissertations Master). Arab Academy for Financial and Banking Sciences, Jordan
https://search.emarefa.net/detail/BIM-307041
نمط استشهاد الجمعية الأمريكية للغات الحديثة (MLA)
Warrad, Lina Hani. The effect of corporate governance and ownership structure on audit committees’ effectiveness : evidence from the Jordanian industrial public shareholding companies. (Doctoral dissertations Theses and Dissertations Master). Arab Academy for Financial and Banking Sciences. (2010).
https://search.emarefa.net/detail/BIM-307041
نمط استشهاد الجمعية الطبية الأمريكية (AMA)
Warrad, Lina Hani. (2010). The effect of corporate governance and ownership structure on audit committees’ effectiveness : evidence from the Jordanian industrial public shareholding companies. (Doctoral dissertations Theses and Dissertations Master). Arab Academy for Financial and Banking Sciences, Jordan
https://search.emarefa.net/detail/BIM-307041
لغة النص
الإنجليزية
نوع البيانات
رسائل جامعية
رقم السجل
BIM-307041
قاعدة معامل التأثير والاستشهادات المرجعية العربي "ارسيف Arcif"
أضخم قاعدة بيانات عربية للاستشهادات المرجعية للمجلات العلمية المحكمة الصادرة في العالم العربي
تقوم هذه الخدمة بالتحقق من التشابه أو الانتحال في الأبحاث والمقالات العلمية والأطروحات الجامعية والكتب والأبحاث باللغة العربية، وتحديد درجة التشابه أو أصالة الأعمال البحثية وحماية ملكيتها الفكرية. تعرف اكثر