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

Warrad, Lina Hani

مشرف أطروحة جامعية

Abd Allah, Khalid Amin

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

العلوم المالية و المحاسبية

الموضوعات

• المحاسبة
• تدقيق الحسابات
• المنشآت التجارية
• الأردن
• حوكمة الشركات

عدد الصفحات

171

قائمة المحتويات

• APA
• MLA
• AMA

لغة النص

الإنجليزية

نوع البيانات

رسائل جامعية

رقم السجل

BIM-307041