How to cite this paper
Ababneh, F. (2023). The effect of demographic factors among the nomination committee members on earnings management in companies listed on the Amman Stock Exchange.Uncertain Supply Chain Management, 11(4), 1451-1458.
Refrences
Abbadi, S. S., Hijazi, Q. F., & Al-Rahahleh, A. S. (2016). Corporate governance quality and earnings management: Evidence from Jordan. Australasian Accounting, Business and Finance Journal, 10(2), 54-75.
Abdul Rahman, R., & Haneem Mohamed Ali, F. (2006). Board, audit committee, culture and earnings management: Malaysian evidence. Managerial auditing journal, 21(7), 783-804.
Al-Abbas, M. (2022). The Impact of the Expanded Audit Report on the Audit Report Lag: A Field Study from the Saudi Audit Market. Journal of the Gulf and Arabian Peninsula Studies, 48(184), 227-262. doi:10.34120/0382-048-184-007.
Al-Absy, M. S. M. (2022). Impactful women directors and earnings management. Cogent Business & Management, 9(1), 2148873.
Al-Absy, M. S. M. (2022b). Board Chairman Characteristics and Real Earnings Management. Sustainability, 14(22), 15025.
Al-Duais, S. D., Malek, M., Abdul Hamid, M. A., & Almasawa, A. M. (2022). Ownership structure and real earnings management: Evidence from an emerging market. Journal of Accounting in Emerging Economies, 12(2), 380-404.
Alkebsee, R. H., Tian, G., Garefalakis, A., Koutoupis, A., & Kyriakogkonas, P. (2022). Audit committee independence and financial expertise and earnings management: evidence from China. International Journal of Business Governance and Ethics, 16(2), 176-194.
Almarayeh, T., Abdullatif, M., & Aibar-Guzmán, B. (2022). The role of audit committees in mitigating earnings management: evidence from Jordan. Journal of Accounting in Emerging Economies, 12(5), 882-907.
Alqudah, O., Jarah, B., Alshehadeh, A., Almatarneh, Z., Soda, M., & Al-Khawaja, H. (2023). Data processing related to the impact of performance expectation, effort expectation, and perceived usefulness on the use of electronic banking services for customers of Jordanian banks. International Journal of Data and Network Science, 7(2), 657-666.
Alshammari, T. (2022). Efficiency Effect of Managing Working Capital on the Performance of GCC Listed Firms. Journal of the Gulf and Arabian Peninsula Studies, 48(186), 29-64. doi:10.34120/0382-048-186-001.
Alshebli, A. (2022). Internal Audit Under Corporate Governance Regulations: A Comparison between Kuwait and New York Stock Exchanges. Journal of the Gulf and Arabian Peninsula Studies, 48(186), 63-89. doi:10.34120/0382-048-186-011.
Al-Zaqeba, M., Jarah, B., Ineizeh, N., Almatarneh, Z., & Jarrah, M. (2022). The effect of management accounting and blockchain technology characteristics on supply chains efficiency. Uncertain Supply Chain Management, 10(3), 973-982.
Baatour, K., Ben Othman, H., & Hussainey, K. (2017). The effect of multiple directorships on real and accrual-based earnings management: Evidence from Saudi listed firms. Accounting Research Journal, 30(4), 395-412.
Bekiris, F. V., & Doukakis, L. C. (2011). Corporate governance and accruals earnings management. Managerial and Decision Economics, 32(7), 439-456.
Davidson, R., Goodwin‐Stewart, J., & Kent, P. (2005). Internal governance structures and earnings management. Accounting & Finance, 45(2), 241-267.
Ding, B. Y., & Wei, F. (2023). Overlapping membership between risk management committee and audit committee and bank risk-taking: Evidence from China. International Review of Financial Analysis, 102501.
Efenyumi, P. M. E., Nwoye, J. U., & Okoye, E. I. (2022). Impact of Nomination and Governance Committee Attributes on Earnings Management of Listed Firms on the Nigerian Exchange Group.
Epps, R. W., & Ismail, T. H. (2009). Board of directors' governance challenges and earnings management. Journal of Accounting & Organizational Change, 5(3), 390-416.
Ghaleb, B. A. A., Kamardin, H., & Hashed, A. A. (2022). Investment in outside governance monitoring and real earnings management: Evidence from an emerging market. Journal of Accounting in Emerging Economies, 12(1), 52-76.
Ghosh, A., Marra, A., & Moon, D. (2010). Corporate boards, audit committees, and earnings management: pre‐and post‐SOX evidence. Journal of Business Finance & Accounting, 37(9‐10), 1145-1176.
Greenfield, A. C., Norman, C. S., & Wier, B. (2008). The effect of ethical orientation and professional commitment on earnings management behavior. Journal of Business Ethics, 83(3), 419–434. https://doi.org/10.1007/s10551-007-9629-4
Hailat, K., Jarah, B., Al-Jarrah, M., & Almatarneh, Z. (2023). The impact of electronic banking services on the use of technology by customers of conventional and Islamic banks in Jordan. International Journal of Data and Network Science, 7(2), 737-744.
He, L., & Yang, R. (2014). Does industry regulation matter? New evidence on audit committees and earnings management. Journal of Business Ethics, 123, 573-589.
Jarah, B., Jarrah, M., & Al-Zaqeba, M. (2022). The role of internal audit in improving supply chain management in shipping companies. Uncertain Supply Chain Management, 10(3), 1023-1028.
Jarah, B., Jarrah, M., Almomani, S., AlJarrah, E., & Al-Rashdan, M. (2023). The effect of reliable data transfer and efficient computer network features in Jordanian banks accounting information systems performance based on hardware and software, database and number of hosts. International Journal of Data and Network Science, 7(1), 357-362.
Klein, A. (2002). Audit committee, board of director characteristics, and earnings management. Journal of accounting and economics, 33(3), 375-400.
Kouaib, A., & Almulhim, A. (2019). Earnings manipulations and board's diversity: The moderating role of audit. The Journal of High Technology Management Research, 30(2), 100356.
Kouki, M., Elkhaldi, A., Atri, H., & Souid, S. (2011). Does corporate governance constrain earnings management? Evidence from US firms. European Journal of Economics, Finance and Administrative Sciences, 35, 58-71.
Liu, J., Harris, K., & Omar, N. (2013). Board committees and earnings management. Corporate Board: Role, Duties and Composition, 9(1), 6-17.
Marrakchi Chtourou, S., Bedard, J., & Courteau, L. (2001). Corporate governance and earnings management. Available at SSRN 275053.
Mnif, Y., & Slimi, I. (2022). Former auditors on the audit committee and earnings management: evidence from African banks. Accounting & Finance.
Mohd Saleh, N., Mohd Iskandar, T., & Mohid Rahmat, M. (2007). Audit committee characteristics and earnings management: Evidence from Malaysia. Asian Review of Accounting, 15(2), 147-163.
Murad, H., al-Fadhli, S., & Dashti, A. (2022). Students’ Perceptions of Distance Learning During the Corona Pandemic Crisis: The Kuwaiti Private Universities as a Case Study. Arab Journal for the Humanities, 40(158), 271-287. doi:10.34120/0117-040-158-009.
Nikulin, E. D., Smirnov, M. V., Sviridov, A. A., & Bandalyuk, O. V. (2022). Audit committee composition and earnings management in a specific institutional environment: the case of Russia. Corporate Governance: The International Journal of Business in Society, (ahead-of-print).
Nyatichi, V., Iraya, C., Mwangi, M., & Njihia, J. (2020). Corporate governance, firm characteristics and earnings management of companies listed at Nairobi Securities Exchange.
Osma, B. G., & Noguer, B. G. D. A. (2007). The effect of the board composition and its monitoring committees on earnings management: Evidence from Spain. Corporate Governance: An International Review, 15(6), 1413-1428.
Paiva, I. (2020). Impact of corporate governance characteristics on earnings management.
Ramachandran, J., Ngete, Z. A., Subramanian, R., & Sambasivan, M. (2015). Does corporate governance influence earnings management? Evidence from Singapore. The Journal of Developing Areas, 49(3), 263-274.
Sekaran, U. M. (1984). Research methods for managers: A skill building approach. JOHN WILEY & SONS, INC., 605 THIRD AVE., NEW YORK, NY 10158, USA, 1984, 352.
Singh, A. K., Aggarwal, A., & Anand, A. K. (2017). Corporate governance mechanisms and earnings management in India a study of bse-listed companies. Delhi Business Review, 18(1), 43-54.
Sun, J., Lan, G., & Liu, G. (2014). Independent audit committee characteristics and real earnings management. Managerial Auditing Journal, 29(2), 153-172.
Toumeh, A. A., & Yahya, S. (2019). A Review of Earnings Management Techniques: An IFRS Perspective. Global Business & Management Research, 11(3).
Toumeh, A. A., Yahya, S., & Amran, A. (2020). Surplus free cash flow, stock market segmentations and earnings management: The moderating role of independent audit committee. Global Business Review, 0972150920934069.
Wan Mohammad, W. M., & Wasiuzzaman, S. (2020). Effect of audit committee independence, board ethnicity and family ownership on earnings management in Malaysia. Journal of Accounting in Emerging Economies, 10(1), 74-99.
Wimelda, L., & Chandra, A. (2018). Opportunistic behavior, external monitoring mechanisms, corporate governance, and earnings management. Accounting and Finance Review, 3(1), 44-52.
Xie, B., Davidson III, W. N., & DaDalt, P. J. (2003). Earnings management and corporate governance: the role of the board and the audit committee. Journal of corporate finance, 9(3), 295-316.
Zalata, A. M., Ntim, C. G., Alsohagy, M. H., & Malagila, J. (2022). Gender diversity and earnings management: the case of female directors with financial background. Review of Quantitative Finance and Accounting, 58(1), 101-136.
Abdul Rahman, R., & Haneem Mohamed Ali, F. (2006). Board, audit committee, culture and earnings management: Malaysian evidence. Managerial auditing journal, 21(7), 783-804.
Al-Abbas, M. (2022). The Impact of the Expanded Audit Report on the Audit Report Lag: A Field Study from the Saudi Audit Market. Journal of the Gulf and Arabian Peninsula Studies, 48(184), 227-262. doi:10.34120/0382-048-184-007.
Al-Absy, M. S. M. (2022). Impactful women directors and earnings management. Cogent Business & Management, 9(1), 2148873.
Al-Absy, M. S. M. (2022b). Board Chairman Characteristics and Real Earnings Management. Sustainability, 14(22), 15025.
Al-Duais, S. D., Malek, M., Abdul Hamid, M. A., & Almasawa, A. M. (2022). Ownership structure and real earnings management: Evidence from an emerging market. Journal of Accounting in Emerging Economies, 12(2), 380-404.
Alkebsee, R. H., Tian, G., Garefalakis, A., Koutoupis, A., & Kyriakogkonas, P. (2022). Audit committee independence and financial expertise and earnings management: evidence from China. International Journal of Business Governance and Ethics, 16(2), 176-194.
Almarayeh, T., Abdullatif, M., & Aibar-Guzmán, B. (2022). The role of audit committees in mitigating earnings management: evidence from Jordan. Journal of Accounting in Emerging Economies, 12(5), 882-907.
Alqudah, O., Jarah, B., Alshehadeh, A., Almatarneh, Z., Soda, M., & Al-Khawaja, H. (2023). Data processing related to the impact of performance expectation, effort expectation, and perceived usefulness on the use of electronic banking services for customers of Jordanian banks. International Journal of Data and Network Science, 7(2), 657-666.
Alshammari, T. (2022). Efficiency Effect of Managing Working Capital on the Performance of GCC Listed Firms. Journal of the Gulf and Arabian Peninsula Studies, 48(186), 29-64. doi:10.34120/0382-048-186-001.
Alshebli, A. (2022). Internal Audit Under Corporate Governance Regulations: A Comparison between Kuwait and New York Stock Exchanges. Journal of the Gulf and Arabian Peninsula Studies, 48(186), 63-89. doi:10.34120/0382-048-186-011.
Al-Zaqeba, M., Jarah, B., Ineizeh, N., Almatarneh, Z., & Jarrah, M. (2022). The effect of management accounting and blockchain technology characteristics on supply chains efficiency. Uncertain Supply Chain Management, 10(3), 973-982.
Baatour, K., Ben Othman, H., & Hussainey, K. (2017). The effect of multiple directorships on real and accrual-based earnings management: Evidence from Saudi listed firms. Accounting Research Journal, 30(4), 395-412.
Bekiris, F. V., & Doukakis, L. C. (2011). Corporate governance and accruals earnings management. Managerial and Decision Economics, 32(7), 439-456.
Davidson, R., Goodwin‐Stewart, J., & Kent, P. (2005). Internal governance structures and earnings management. Accounting & Finance, 45(2), 241-267.
Ding, B. Y., & Wei, F. (2023). Overlapping membership between risk management committee and audit committee and bank risk-taking: Evidence from China. International Review of Financial Analysis, 102501.
Efenyumi, P. M. E., Nwoye, J. U., & Okoye, E. I. (2022). Impact of Nomination and Governance Committee Attributes on Earnings Management of Listed Firms on the Nigerian Exchange Group.
Epps, R. W., & Ismail, T. H. (2009). Board of directors' governance challenges and earnings management. Journal of Accounting & Organizational Change, 5(3), 390-416.
Ghaleb, B. A. A., Kamardin, H., & Hashed, A. A. (2022). Investment in outside governance monitoring and real earnings management: Evidence from an emerging market. Journal of Accounting in Emerging Economies, 12(1), 52-76.
Ghosh, A., Marra, A., & Moon, D. (2010). Corporate boards, audit committees, and earnings management: pre‐and post‐SOX evidence. Journal of Business Finance & Accounting, 37(9‐10), 1145-1176.
Greenfield, A. C., Norman, C. S., & Wier, B. (2008). The effect of ethical orientation and professional commitment on earnings management behavior. Journal of Business Ethics, 83(3), 419–434. https://doi.org/10.1007/s10551-007-9629-4
Hailat, K., Jarah, B., Al-Jarrah, M., & Almatarneh, Z. (2023). The impact of electronic banking services on the use of technology by customers of conventional and Islamic banks in Jordan. International Journal of Data and Network Science, 7(2), 737-744.
He, L., & Yang, R. (2014). Does industry regulation matter? New evidence on audit committees and earnings management. Journal of Business Ethics, 123, 573-589.
Jarah, B., Jarrah, M., & Al-Zaqeba, M. (2022). The role of internal audit in improving supply chain management in shipping companies. Uncertain Supply Chain Management, 10(3), 1023-1028.
Jarah, B., Jarrah, M., Almomani, S., AlJarrah, E., & Al-Rashdan, M. (2023). The effect of reliable data transfer and efficient computer network features in Jordanian banks accounting information systems performance based on hardware and software, database and number of hosts. International Journal of Data and Network Science, 7(1), 357-362.
Klein, A. (2002). Audit committee, board of director characteristics, and earnings management. Journal of accounting and economics, 33(3), 375-400.
Kouaib, A., & Almulhim, A. (2019). Earnings manipulations and board's diversity: The moderating role of audit. The Journal of High Technology Management Research, 30(2), 100356.
Kouki, M., Elkhaldi, A., Atri, H., & Souid, S. (2011). Does corporate governance constrain earnings management? Evidence from US firms. European Journal of Economics, Finance and Administrative Sciences, 35, 58-71.
Liu, J., Harris, K., & Omar, N. (2013). Board committees and earnings management. Corporate Board: Role, Duties and Composition, 9(1), 6-17.
Marrakchi Chtourou, S., Bedard, J., & Courteau, L. (2001). Corporate governance and earnings management. Available at SSRN 275053.
Mnif, Y., & Slimi, I. (2022). Former auditors on the audit committee and earnings management: evidence from African banks. Accounting & Finance.
Mohd Saleh, N., Mohd Iskandar, T., & Mohid Rahmat, M. (2007). Audit committee characteristics and earnings management: Evidence from Malaysia. Asian Review of Accounting, 15(2), 147-163.
Murad, H., al-Fadhli, S., & Dashti, A. (2022). Students’ Perceptions of Distance Learning During the Corona Pandemic Crisis: The Kuwaiti Private Universities as a Case Study. Arab Journal for the Humanities, 40(158), 271-287. doi:10.34120/0117-040-158-009.
Nikulin, E. D., Smirnov, M. V., Sviridov, A. A., & Bandalyuk, O. V. (2022). Audit committee composition and earnings management in a specific institutional environment: the case of Russia. Corporate Governance: The International Journal of Business in Society, (ahead-of-print).
Nyatichi, V., Iraya, C., Mwangi, M., & Njihia, J. (2020). Corporate governance, firm characteristics and earnings management of companies listed at Nairobi Securities Exchange.
Osma, B. G., & Noguer, B. G. D. A. (2007). The effect of the board composition and its monitoring committees on earnings management: Evidence from Spain. Corporate Governance: An International Review, 15(6), 1413-1428.
Paiva, I. (2020). Impact of corporate governance characteristics on earnings management.
Ramachandran, J., Ngete, Z. A., Subramanian, R., & Sambasivan, M. (2015). Does corporate governance influence earnings management? Evidence from Singapore. The Journal of Developing Areas, 49(3), 263-274.
Sekaran, U. M. (1984). Research methods for managers: A skill building approach. JOHN WILEY & SONS, INC., 605 THIRD AVE., NEW YORK, NY 10158, USA, 1984, 352.
Singh, A. K., Aggarwal, A., & Anand, A. K. (2017). Corporate governance mechanisms and earnings management in India a study of bse-listed companies. Delhi Business Review, 18(1), 43-54.
Sun, J., Lan, G., & Liu, G. (2014). Independent audit committee characteristics and real earnings management. Managerial Auditing Journal, 29(2), 153-172.
Toumeh, A. A., & Yahya, S. (2019). A Review of Earnings Management Techniques: An IFRS Perspective. Global Business & Management Research, 11(3).
Toumeh, A. A., Yahya, S., & Amran, A. (2020). Surplus free cash flow, stock market segmentations and earnings management: The moderating role of independent audit committee. Global Business Review, 0972150920934069.
Wan Mohammad, W. M., & Wasiuzzaman, S. (2020). Effect of audit committee independence, board ethnicity and family ownership on earnings management in Malaysia. Journal of Accounting in Emerging Economies, 10(1), 74-99.
Wimelda, L., & Chandra, A. (2018). Opportunistic behavior, external monitoring mechanisms, corporate governance, and earnings management. Accounting and Finance Review, 3(1), 44-52.
Xie, B., Davidson III, W. N., & DaDalt, P. J. (2003). Earnings management and corporate governance: the role of the board and the audit committee. Journal of corporate finance, 9(3), 295-316.
Zalata, A. M., Ntim, C. G., Alsohagy, M. H., & Malagila, J. (2022). Gender diversity and earnings management: the case of female directors with financial background. Review of Quantitative Finance and Accounting, 58(1), 101-136.