How to cite this paper
Almomani, T., Almomani, M., Obeidat, M., Alathamneh, M., Alrabei, A., Al-Tahrawi, M & Almajali, D. (2023). Audit committee characteristics and firm performance in Jordan: The moderating effect of board of directors’ ownership.Uncertain Supply Chain Management, 11(4), 1897-1904.
Refrences
Abdullatif, M. (2006). The effectiveness of audit committees in Jordanian public shareholding companies and potential company characteristics affecting it: Perceptions from auditors in Jordan. Dirasat, Administrative Sciences, 33(2), 450-468.
Al-Matari, Y. A. A. T. (2013). Board of Directors, Audit Committee Characteristics and the Performance of Public Listed Companies in Saudi Arabia, Universiti Utara Malaysia.
Al-Matari, Y. A., Al-Swidi, A. K., FADZİL, F. H. B. H., & Al-Matari, E. M. (2012). Board of directors, audit committee characteristics and the performance of Saudi Arabia listed companies. International Review of Management and Marketing, 2(4), 241-251.
Almomani, T. M., Obeidat, M. I. S., Almomani, M. A., & Darkal, N. M. A. M. (2022). Capital structure and firm value relationship: The moderating role of profitability and firm size: Evidence from Amman stock exchange. WSEAS Transactions on Environment and Development, 18, 1073-1084.
Almomani. M. T, Ayedh, M. A., & Almomani, A. M. (2020). The Effects of the Family Ownership Structure on the Relationship between Board of Directors and Earnings Quality: Evidence Manufacturing Firms in Amman Stock Exchange. International Journal of Advanced Science and Technology, 29(7), 13005-13015.
Alqatamin, R. M. (2018). Audit committee effectiveness and company performance: Evidence from Jordan. Accounting and Finance Research, 7(2), 48.
Baysinger, B., & Hoskisson, R. E. (1990). The composition of boards of directors and strategic control: Effects on corporate strategy. Academy of Management review, 15(1), 72-87.
Bedard, J., Chtourou, S., & Courteau, L. (2004). The effect of audit committee expertise, independence and activity on aggressive earnings management. Auditing: A Journal of Practice and Theory, 23(2), 13 – 35.
Bhasin, M. (2012). Audit committee mechanism to improve corporate governance: Evidence from a developing country. Modern Economy, 3(07), 856 – 872.
Dakhlallh, M. M., Rashid, N., Abdullah, W. A. W., & Al Shehab, H. J. (2020). Audit committee and Tobin's Q as a measure of firm performance among Jordanian companies. Journal of Advance Research in Dynamical & Control Systems, 12(1), 28-41.
Dalton, D. R., C. M. Daily, A. E. Ellstrand, & J. L. Johnson. (1998). Meta-analytic reviews of board composition, leadership structure, and financial performance. Strategic Management Journal, 19(3), 269-290.https://doi.org/10.1002/(SICI)1097-0266(199803)19:33.0.CO;2-K.
Datta, S. (2000). Corporate governance: role of audit committee. The Management Accountant, 35(7), 502 – 504.
Eisenhardt, K. M. (1989). Making fast strategic decisions in high-velocity environments. Academy of Management journal, 32(3), 543-576.
Fama, E. F., & Jensen, M. C. (1983). Separation of ownership and control. The journal of law and Economics, 26(2), 301-325.
Gujarati, N. D. (2003). Basic Econometrics, 4th ed., McGraw-Hill, New York.
Habbash, M, (2010). The Effectiveness of Corporate Governance and External Audit on Constraining Earnings Management Practice in the UK. (PhD thesis). (Accounting and Finance Department), Durham University.
Hamdan, A., Sarea, A., & Reyad, S. (2013). The Impact of Audit Committee Characteristics on the Performance: Evidence from Jordan. International Management Review, 9(1), 32 – 42.
Holderness, C. G. (2003). A survey of blockholders and corporate control. Economic policy review, 9(1).
Huse, M. (1994). Board-management relations in small firms: The paradox of simultaneous independence and interdependence. Small Business Economics, 6, 55-72.
Hussaini, B., & Gugong, B. K. (2015). Audit committee characteristics and earnings quality of listed food and beverages firms in Nigeria. International Journal of Accounting, Auditing and Taxation 2(8), 216-227.
Jensen, M. C., & W. H. Meckling. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305-360. https://doi.org/10.1016/0304-405X(76)90026-X.
Jordan Companies Control Department (2008). Jordanian Corporate Governance, Code Private Shareholding Companies, Limited Liability Companies, Non -Listed Public Shareholding Companies. Available at: [http://ccd.gov.jo/english/index.php]. Jordan securities commission (JSC), 2012. Amman, Jordan].
Juhmani, O, (2017). Audit Committee Characteristics and Earnings Management: The Case of Bahrain. International Journal of Accounting and Financial Reporting, 7(1).
Kallamu, B. S., & Saat, N. A. M. (2015). Audit committee attributes and firm performance: evidence from Malaysian finance companies. Asian review of accounting, 23(3), 206-231.
Kim, P. K., & Rasiah, D. (2010). Relationship between corporate governance and bank performance in Malaysia during the pre and post Asian financial crisis. European Journal of Economics, Finance and Administrative Sciences, 21(1), 39-63.
Obeidat, M., Almomani, T., & Almomani, M. (2021). Analyzing the cash conversion cycle relationship with the financial performance of chemical firms: Evidence from Amman Stock Exchange. Accounting, 7(6), 1339-1346.
Ojeka, S., Iyoha, F. O., & Obigbemi, I. F. (2014). Effectiveness of audit committee and firm financial performance in Nigeria: an empirical analysis. Journal of Accounting and Auditing: Research & Practice.
Okpala, K. (2012). Audit committee and integrity of financial statements: A Preventive Mechanism for Corporate Failure. Australian Journal of Business and Management Research, 2(8), 32 – 40.
Oqab, R. (2012). The role of the audit committee in raising the efficiency of the internal control system to combat money laundering in Jordanian banks. International research journal of finance and economics, 1(88), 102-117.
Ortega, W. R., & Grant, G. H. (2003). Maynard manufacturing: An analysis of GAAP-based and operational earnings management techniques. Strategic Finance, 85(1), 50.
Pearce, J. A., & Zahra, S. A. (1992). Board composition from a strategic contingency perspective. Journal of management studies, 29(4), 411-438.
RamCharan, B. (1998). How Corporate Boards Create Competitive Advantage. Sam Francisco: Jossey-Bass.
Rose, C. (2007). Does female board representation influence firm performance? The Danish evidence. Corporate Governance: An International Review, 15(2), 404-413. https://doi.org/10.1111/j.1467-8683.2007.00570.x
Shleifer, A., & Vishny, R. W. (1997). A survey of corporate governance. The journal of finance, 52(2), 737-783.
Tamimi, A. H., & Wajer, J. (2014). The role of indicators of cash flows to assess the quality of profits. Journal of Business and Economics, 95, the University of Baghdad, Iraq.
Vicknair, D, Hickman, K and Cames, K, 1993. A Note on Audit Committee Independence: Evidence from the NYSE on Grey Area Directors. Accounting Horizons, 7(1), 53 – 57.
Xie, B., Davidson, W., & DaDalt, P. (2003). Earnings Management and Corporate Governance: The Role of Board and the Audit Committee. Journal of Corporate Finance, 9(3), 295 – 316.
Yermack, D. (1996). Higher market evaluation of companies with a small board of directors. Journal of Financial Economics, 40 (2), 185 – 211.
Zabri, S. M., K. Ahmad, & K. K. Wah. (2016). Corporate Governance Practices and Firm Performance: Evidence from Top 100 Public Listed Companies in Malaysia. Procedia Economics and Finance, 35, 287-296. https://doi.org/10.1016/S2212-5671(16)00036-8
Zraiq, M., & Fadzil, F. (2018). The impact of audit committee characteristics on firm performance: Evidence from Jordan. Scholar Journal of Applied Sciences and Research, 1(5).
Al-Matari, Y. A. A. T. (2013). Board of Directors, Audit Committee Characteristics and the Performance of Public Listed Companies in Saudi Arabia, Universiti Utara Malaysia.
Al-Matari, Y. A., Al-Swidi, A. K., FADZİL, F. H. B. H., & Al-Matari, E. M. (2012). Board of directors, audit committee characteristics and the performance of Saudi Arabia listed companies. International Review of Management and Marketing, 2(4), 241-251.
Almomani, T. M., Obeidat, M. I. S., Almomani, M. A., & Darkal, N. M. A. M. (2022). Capital structure and firm value relationship: The moderating role of profitability and firm size: Evidence from Amman stock exchange. WSEAS Transactions on Environment and Development, 18, 1073-1084.
Almomani. M. T, Ayedh, M. A., & Almomani, A. M. (2020). The Effects of the Family Ownership Structure on the Relationship between Board of Directors and Earnings Quality: Evidence Manufacturing Firms in Amman Stock Exchange. International Journal of Advanced Science and Technology, 29(7), 13005-13015.
Alqatamin, R. M. (2018). Audit committee effectiveness and company performance: Evidence from Jordan. Accounting and Finance Research, 7(2), 48.
Baysinger, B., & Hoskisson, R. E. (1990). The composition of boards of directors and strategic control: Effects on corporate strategy. Academy of Management review, 15(1), 72-87.
Bedard, J., Chtourou, S., & Courteau, L. (2004). The effect of audit committee expertise, independence and activity on aggressive earnings management. Auditing: A Journal of Practice and Theory, 23(2), 13 – 35.
Bhasin, M. (2012). Audit committee mechanism to improve corporate governance: Evidence from a developing country. Modern Economy, 3(07), 856 – 872.
Dakhlallh, M. M., Rashid, N., Abdullah, W. A. W., & Al Shehab, H. J. (2020). Audit committee and Tobin's Q as a measure of firm performance among Jordanian companies. Journal of Advance Research in Dynamical & Control Systems, 12(1), 28-41.
Dalton, D. R., C. M. Daily, A. E. Ellstrand, & J. L. Johnson. (1998). Meta-analytic reviews of board composition, leadership structure, and financial performance. Strategic Management Journal, 19(3), 269-290.https://doi.org/10.1002/(SICI)1097-0266(199803)19:33.0.CO;2-K.
Datta, S. (2000). Corporate governance: role of audit committee. The Management Accountant, 35(7), 502 – 504.
Eisenhardt, K. M. (1989). Making fast strategic decisions in high-velocity environments. Academy of Management journal, 32(3), 543-576.
Fama, E. F., & Jensen, M. C. (1983). Separation of ownership and control. The journal of law and Economics, 26(2), 301-325.
Gujarati, N. D. (2003). Basic Econometrics, 4th ed., McGraw-Hill, New York.
Habbash, M, (2010). The Effectiveness of Corporate Governance and External Audit on Constraining Earnings Management Practice in the UK. (PhD thesis). (Accounting and Finance Department), Durham University.
Hamdan, A., Sarea, A., & Reyad, S. (2013). The Impact of Audit Committee Characteristics on the Performance: Evidence from Jordan. International Management Review, 9(1), 32 – 42.
Holderness, C. G. (2003). A survey of blockholders and corporate control. Economic policy review, 9(1).
Huse, M. (1994). Board-management relations in small firms: The paradox of simultaneous independence and interdependence. Small Business Economics, 6, 55-72.
Hussaini, B., & Gugong, B. K. (2015). Audit committee characteristics and earnings quality of listed food and beverages firms in Nigeria. International Journal of Accounting, Auditing and Taxation 2(8), 216-227.
Jensen, M. C., & W. H. Meckling. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305-360. https://doi.org/10.1016/0304-405X(76)90026-X.
Jordan Companies Control Department (2008). Jordanian Corporate Governance, Code Private Shareholding Companies, Limited Liability Companies, Non -Listed Public Shareholding Companies. Available at: [http://ccd.gov.jo/english/index.php]. Jordan securities commission (JSC), 2012. Amman, Jordan].
Juhmani, O, (2017). Audit Committee Characteristics and Earnings Management: The Case of Bahrain. International Journal of Accounting and Financial Reporting, 7(1).
Kallamu, B. S., & Saat, N. A. M. (2015). Audit committee attributes and firm performance: evidence from Malaysian finance companies. Asian review of accounting, 23(3), 206-231.
Kim, P. K., & Rasiah, D. (2010). Relationship between corporate governance and bank performance in Malaysia during the pre and post Asian financial crisis. European Journal of Economics, Finance and Administrative Sciences, 21(1), 39-63.
Obeidat, M., Almomani, T., & Almomani, M. (2021). Analyzing the cash conversion cycle relationship with the financial performance of chemical firms: Evidence from Amman Stock Exchange. Accounting, 7(6), 1339-1346.
Ojeka, S., Iyoha, F. O., & Obigbemi, I. F. (2014). Effectiveness of audit committee and firm financial performance in Nigeria: an empirical analysis. Journal of Accounting and Auditing: Research & Practice.
Okpala, K. (2012). Audit committee and integrity of financial statements: A Preventive Mechanism for Corporate Failure. Australian Journal of Business and Management Research, 2(8), 32 – 40.
Oqab, R. (2012). The role of the audit committee in raising the efficiency of the internal control system to combat money laundering in Jordanian banks. International research journal of finance and economics, 1(88), 102-117.
Ortega, W. R., & Grant, G. H. (2003). Maynard manufacturing: An analysis of GAAP-based and operational earnings management techniques. Strategic Finance, 85(1), 50.
Pearce, J. A., & Zahra, S. A. (1992). Board composition from a strategic contingency perspective. Journal of management studies, 29(4), 411-438.
RamCharan, B. (1998). How Corporate Boards Create Competitive Advantage. Sam Francisco: Jossey-Bass.
Rose, C. (2007). Does female board representation influence firm performance? The Danish evidence. Corporate Governance: An International Review, 15(2), 404-413. https://doi.org/10.1111/j.1467-8683.2007.00570.x
Shleifer, A., & Vishny, R. W. (1997). A survey of corporate governance. The journal of finance, 52(2), 737-783.
Tamimi, A. H., & Wajer, J. (2014). The role of indicators of cash flows to assess the quality of profits. Journal of Business and Economics, 95, the University of Baghdad, Iraq.
Vicknair, D, Hickman, K and Cames, K, 1993. A Note on Audit Committee Independence: Evidence from the NYSE on Grey Area Directors. Accounting Horizons, 7(1), 53 – 57.
Xie, B., Davidson, W., & DaDalt, P. (2003). Earnings Management and Corporate Governance: The Role of Board and the Audit Committee. Journal of Corporate Finance, 9(3), 295 – 316.
Yermack, D. (1996). Higher market evaluation of companies with a small board of directors. Journal of Financial Economics, 40 (2), 185 – 211.
Zabri, S. M., K. Ahmad, & K. K. Wah. (2016). Corporate Governance Practices and Firm Performance: Evidence from Top 100 Public Listed Companies in Malaysia. Procedia Economics and Finance, 35, 287-296. https://doi.org/10.1016/S2212-5671(16)00036-8
Zraiq, M., & Fadzil, F. (2018). The impact of audit committee characteristics on firm performance: Evidence from Jordan. Scholar Journal of Applied Sciences and Research, 1(5).