أثر خصائص مجلس الإدارة و الملكية الداخلية على جودة التدقيق في الشركات الصناعية المدرجة في سوق عمان المالي

Other Title(s)

The effect of the board directors characteristics and internal ownership on the audit quality in the industrial companies listed in Amman stock exchange

Dissertant

الطراونة، هيا نشأت إبراهيم

Thesis advisor

المخادمة، أحمد عبد الرحمن كريم

University

Mutah University

Faculty

Faculty of Business

Department

Department of Accounting

University Country

Jordan

Degree

Master

Degree Date

2019

English Abstract

The study aimed to demonstrate the impact of the Board's characteristics (size of board, independence of members, financial and accounting expertise, number of meetings), internal ownership (ownership of board members and their relatives, ownership of executive senior management and their relatives) on Audit quality (office size, Customer retention period, and connection to global offices) in the industrial companies listed in Amman Stock Exchange.

The study was based on descriptive analytical methodology.

In order to achieve the objectives of the study, the data related to the study variables were collected through the Securities and Exchange Commission data and the reports of the Association of Chartered Accountants.

The study population, which is the same at its sample consisted of (65) industrial companies listed on the Amman Stock Exchange (2012-2017).

The statistical analysis program (SPSS) was used to find arithmetical averages, standard deviations and multiple regression analysis in the hypothesis test.

The study contributed understand the relationship between the characteristics of the board of directors and the internal ownership and the audit quality and the presentation of proposals to enhance the role of the board of directors of Jordanian industrial companies, The results of the study showed that there is a significant impact of the Board's characteristics of (size of the board, financial and accounting expertise, number of meetings) on the audit quality, It was also evident that there is no significant impact of the (independence of the members, ownership of the Board of Directors and their relatives and the ownership of the executive management and their relatives) on the audit quality.

In the light of the results reached, the study recommends that the industrial companies studied should take into consideration the characteristics of their board of directors by taking appropriate policies and procedures to determine the quality and characteristics of the board members, for the obvious impact of the board on audit quality.

Main Subjects

Financial and Accounting Sciences

No. of Pages

75

Table of Contents

• APA
• MLA
• AMA

Language

Arabic

Data Type

Arab Theses

Record ID

BIM-1402933