أثر خصائص لجان التدقيق على الأداء المالي للبنوك التجارية الأردنية

الملخص EN

This study aimed to examining the impact of audit committeescharacteristics on the financial performance of Jordanian commercial banks during the period 2010-2017.

The audit committees characteristics was measured by four proxies, audit committee size, audit committee independence, number of committee meetings, and audit committee experience.

On the other hand the financial performance was measured using return on equity and earnings per share.

The study population consists of Jordanian commercial banks; the study used a comprehensive sample of thirteen Jordanian commercial banks.

the data are extracted from the annual reports and financial statement for thirteen banks, descriptive analysis in addition to multiple linear regression were conducted using SPSS to achieve the purposes of the research and hypothesis examination.

The results showed that there was a statistically significant effect at 0.05.

The results of the study also showed that there is no statistically significant effect on the characteristics of the audit committees.

Based on the results of the study, it was recommended to pay more attention to the role played by the audit committees in the Jordanian banks and to direct the Jordanian commercial banks to conduct periodic evaluation of the performance of the audit committees in the Jordanian commercial banks