أثر خصائص مجلس الإدارة على فترة إصدار تقرير المدقق : دراسة تطبيقية

Abstract EN

A number of evidence of good governance in various parts of the world dealt with the intellectual flagship of the importance of having a corporate boardroom and its constructive characteristics because of its impact on the efficiency of institutional sense for companies to gain access to the pilot process on various local and global levels.

So this study tried to indicate the impact of the Council properties on the period of the issuance of report checker.

The study sample consisted of Jordanian companies that contributed during the period (2011-2013) and the data of these companies has been collected for the mentioned period.

Thus, the study data are considered cross-sectional time series data, so the meta-regression analysis has been used to measure the relationship between the variables.

Also, it had been made sure that the model is appropriate through normal distribution test, and autocorrelation, and test the unit root (non-stability of the time series).

One of the most important findings of the study is that the board of Directors represents all the shareholders and thus a professional care in the company's management must be present, and the allocation of the necessary time to do his job with integrity and transparency in order to achieve company goals , objectives and interest, As a consequence, the auditor's report must mention important things taken by the General Assembly of the shareholders, the most important discharge or not absolve the members of the Board of Directors, the emergence of the impact of number of board members and external proportion of outsider board members, and the number of members who have a duplication of functions on the release period.

The most important recommendation of the study is the need for a legislation at the local and global level which enhances the Board of Directors properties in companies and its impact on the issuance of the auditor's report so that it becomes mandatory for companies as a whole, which in turn lead to enhance the integrity and fairness of the financial statements published for those companies