اثر خصائص مجلس الادارة ولجان التدقيق على جودة الارباح دليل من البنوك التجارية الاردنية

The Effect of Characteristics of The Board of Directors and Audit Committees on The Quality of Profits: A Proof from Jordanian Commercial Banks

The study aimed to produce evidence about the impact of board and audit committees’ characteristics on earnings quality in Jordanian commercial banks. The study based on a sample of 13 banks and 91 observations during the period 2007-2013. Results showed that board size and board ownership variables showed strong statistical negative impact on Earnings quality while the other variables (separation, audit committee’ size, audit committee’ activities and independent board) showed no statistical relationship. According to the results; the study suggested studying other audit committee’ characteristics such as independency of audit committee and audit committee members’ experiences and qualifications.