أثر خصائص لجان التدقيق على كفاءة رأس المال الفكري في البنوك التجارية الأردنية : دراسة تطبيقية

Abstract EN

This study aimed to investigate the impact of audit committees’ characteristics on intellectual capital efficiency in Jordanian commercial banks.

The sample for this study is 12 commercial banks listed on the Amman Stock Exchange during the period 2012-2017.

This study uses the descriptive and analytical approaches and Pooled Regression Model (PRM) to examine the audit committees’ characteristics and control variables impact on intellectual capital efficiency.

The study results indicate that Jordanian commercial banks apply the corporate governance modified instructions for banks in audit committees’ formation.

The results show also that there is a significant positive impact for audit committees’ characteristics and number of members of the audit committees on intellectual capital efficiency, and there is no significant impact for audit committees members independence, accounting or finance qualifications, number of meetings, and ownership percentage on intellectual capital efficiency.

Lastly, the control variables; bank size and earnings per share have a significant positive impact on intellectual capital efficiency.