Activating the role of audit committees and boards of directors in restricting earnings management practices : a perspective of auditors in Jordan
Joint Authors
al-Mumani, Muhammad Abd Allah
Ubaydat, Muhammad Ibrahim
Source
Revue des Recherches en Sciences Financieres et Comptables
Issue
Vol. 2016, Issue 1 (30 Jun. 2016), pp.139-155, 17 p.
Publisher
Mohamed Boudiaf-Masila University Faculty of Economic Commercial and Management Sciences
Publication Date
2016-06-30
Country of Publication
Algeria
No. of Pages
17
Main Subjects
Financial and Accounting Sciences
Abstract EN
The study objects for investigating the possibility of activating both of audit committee and board of directors for restricting the practices of earnings management phenomenon.
to achieve this objective, a questionnaire had been developed and self-administered for a selected sample consists of 123 auditors working in Jordan based on the simple random sampling method..
the study hypothesizes in its first hypothesis that audit committee can be activated in a form to restrict earnings management practices, while it hypothesizes in its second hypothesis that boards of directors can be activated in a form that restricts earnings management practices.
the last hypothesis states that activating both of audit committees and boards of directors together will restrict the practices of earnings management.
one sample ttest, in addition to descriptive statistics had been used in data analysis and hypotheses testing.
the study finds that audit committee, boards of directors, and both of audit committee and board of directors together can be activated to restrict earnings management practices.
American Psychological Association (APA)
al-Mumani, Muhammad Abd Allah& Ubaydat, Muhammad Ibrahim. 2016. Activating the role of audit committees and boards of directors in restricting earnings management practices : a perspective of auditors in Jordan. Revue des Recherches en Sciences Financieres et Comptables،Vol. 2016, no. 1, pp.139-155.
https://search.emarefa.net/detail/BIM-876772
Modern Language Association (MLA)
al-Mumani, Muhammad Abd Allah& Ubaydat, Muhammad Ibrahim. Activating the role of audit committees and boards of directors in restricting earnings management practices : a perspective of auditors in Jordan. Revue des Recherches en Sciences Financieres et Comptables No. 1 (2016), pp.139-155.
https://search.emarefa.net/detail/BIM-876772
American Medical Association (AMA)
al-Mumani, Muhammad Abd Allah& Ubaydat, Muhammad Ibrahim. Activating the role of audit committees and boards of directors in restricting earnings management practices : a perspective of auditors in Jordan. Revue des Recherches en Sciences Financieres et Comptables. 2016. Vol. 2016, no. 1, pp.139-155.
https://search.emarefa.net/detail/BIM-876772
Data Type
Journal Articles
Language
English
Notes
Includes bibliographical references : p. 155
Record ID
BIM-876772