Impact of audit committee characteristics on the earnings quality
The objective of this paper is to explore the characteristics of the Audit Committee (AC) (namely: audit committee independence, and number of meetings) in the public companies listed on the Amman Stock Exchange (ASE), and then look at their impact on the quality of earnings expressed in the conti...
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| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
2019
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| Subjects: | |
| Online Access: | http://eprints.unisza.edu.my/6599/1/FH02-FPP-19-34095.pdf http://eprints.unisza.edu.my/6599/ |
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| Summary: | The objective of this paper is to explore the characteristics of the Audit Committee (AC) (namely: audit
committee independence, and number of meetings) in the public companies listed on the Amman Stock
Exchange (ASE), and then look at their impact on the quality of earnings expressed in the continuity of
earnings in the future. So, in the past years, the role of the Audit Committees as an institutional governance
mechanism has increased, which aims to protect the interests of the shareholders and preserve the rights of
companies, after the failures financial and administrative of many foreign and local companies. |
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