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
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
فهرس المحتويات / الموضوعات.
الملخص / المستخلص.
المستخلص باللغة الإنجليزية.
الفصل الأول : خلفية الدراسة و أهميتها.
الفصل الثاني : الإطار النظري و الدراسات السابقة.
الفصل الثالث : المنهجية و التصميم.
الفصل الرابع : عرض النتائج و مناقشتها و التوصيات.
قائمة المراجع.
American Psychological Association (APA)
الطراونة، هيا نشأت إبراهيم. (2019). أثر خصائص مجلس الإدارة و الملكية الداخلية على جودة التدقيق في الشركات الصناعية المدرجة في سوق عمان المالي. (أطروحة ماجستير). جامعة مؤتة, الأردن
https://search.emarefa.net/detail/BIM-1402933
Modern Language Association (MLA)
الطراونة، هيا نشأت إبراهيم. أثر خصائص مجلس الإدارة و الملكية الداخلية على جودة التدقيق في الشركات الصناعية المدرجة في سوق عمان المالي. (أطروحة ماجستير). جامعة مؤتة. (2019).
https://search.emarefa.net/detail/BIM-1402933
American Medical Association (AMA)
الطراونة، هيا نشأت إبراهيم. (2019). أثر خصائص مجلس الإدارة و الملكية الداخلية على جودة التدقيق في الشركات الصناعية المدرجة في سوق عمان المالي. (أطروحة ماجستير). جامعة مؤتة, الأردن
https://search.emarefa.net/detail/BIM-1402933
Language
Arabic
Data Type
Arab Theses
Record ID
BIM-1402933