أثر خصائص مجلس الإدارة ولجان التدقيق على جودة الأرباح : دليل من البنوك التجارية الأردنية = The Impact of the Board and Audit Committees’ Characteristics on Earnings Quality Evidence from Jordanian Commercial Banks

2018 ◽  
Vol 20 (1) ◽  
pp. 121-135
Author(s):  
ريما محمود الشاهد ◽  
آمنه علي الكردي
Keyword(s):  
Commercial Banks ◽  
Earnings Quality ◽  
Audit Committees ◽  
The Impact ◽  
Quality Evidence

The Impact Of Corporate Governance Mechanisms On Earnings Quality: Evidence From Egypt

2015 ◽  
Vol 2 (1) ◽  
pp. 69-108
Author(s):  
صلاح عبدالحفیظ مصطفى على ◽  
عبدالمحسن محمد الدسوقی
Keyword(s):  
Corporate Governance ◽  
Earnings Quality ◽  
Governance Mechanisms ◽  
Corporate Governance Mechanisms ◽  
The Impact ◽  
Quality Evidence

scholarly journals The Impact of the Audit Committees' Properties on the Quality of the Information in the Banking Financial Reports: A Survey on Saudi Commercial Banks

2017 ◽  
Vol 10 (11) ◽  
pp. 175
Author(s):  
Mwafag Rabab’ah ◽  
Omar Al-Sir ◽  
Ali A. Alzoubi
Keyword(s):  
Commercial Banks ◽  
Audit Committee ◽  
Audit Committees ◽  
Financial Reports ◽  
Audit Team ◽  
The Impact

This study aims to identify the impact of the audit committees' properties on the quality of the information of the banking financial reports in the Saudi commercial banks by identifying the effect of identifying tasks and duties, independence, accounting and banking experience and efficiency of the audit committee on achieving the quality of the Saudi banking and financial reports. 110 questionnaires were distributed on the research sample and 105 questionnaires were received and analyzed through ANOVA. Results indicate that the availability of the audit committees' properties affect increasing the quality of the financial reports in the Saudi banking at the level of properties as a whole where the (P) probable value was (0.000 ), which is less than 0.05. It represents the functions and duties of the audit committee, the committee's independence in banks, the availability of the accounting and banking experience for the members of the audit committee and the efficiency of the audit committees at banks. The study recommends more emphasis on the diversity of the experiences of the members of the audit team and thus; the committee can performs its functions in a more efficient and effective way.

scholarly journals The Impact of Internal Audit Committees’ Practices on Enhancing the Independence of Internal Auditors in Jordanian Commercial Banks

2018 ◽  
Vol 13 (5) ◽  
pp. 156
Author(s):  
Khalil Abu Saleem
Keyword(s):  
Commercial Banks ◽  
Internal Audit ◽  
Audit Committees ◽  
Internal Auditing ◽  
Economic Sectors ◽  
Internal Auditors ◽  
External Auditors ◽  
Descriptive Approach ◽  
The Impact

Purpose: This study aim to explain the impact of the audit committees' practices on enhancing the independence of internal auditors in Jordanian commercial banks from the perspective of external auditors.Design / methodology / approach: The statistical descriptive approach was used, the data were collected through a questionnaire designed by the researcher, which targeted the external auditors of (90) individuals. The study included four axes, three of which were allocated to measure the internal audit committees' responsibilities, functions and powers, while the fourth axis was devoted to measuring the independence of the internal auditing bodies.Results: The study found that there is a statistically significant relationship to the internal audit committees' practices in enhancing the independence of the internal auditing bodies; also the role of the audit committees has been the main impact in enhancing this independence.Recommendations: the study recommends enacting and modifying laws to enhance the independence of the audit committees to supervise all matters related to internal auditors.Originality / Value: According to the researcher, this study is one of the first studies that dealt with the practices of the audit committees combined, therefore it is useful for researchers that motivating them to conduct further research on the practices of audit committees in other economic sectors.

Income Diversification and Bank Efficiency in Vietnam

2017 ◽  
pp. 52-67
Author(s):  
Sang Nguyen Minh
Keyword(s):  
Regression Model ◽  
Commercial Banks ◽  
Banking System ◽  
Operational Efficiency ◽  
Commercial Banking ◽  
Tobit Regression ◽  
Income Diversification ◽  
Positive Effects ◽  
Study Results ◽  
The Impact

This study uses the DEA (Data Envelopment Analysis) method to estimate the technical efficiency index of 34 Vietnamese commercial banks in the period 2007-2015, and then it analyzes the impact of income diversification on the operational efficiency of Vietnamese commercial banks through a censored regression model - the Tobit regression model. Research results indicate that income diversification has positive effects on the operational efficiency of Vietnamese commercial banks in the research period. Based on study results, in this research some recommendations forpolicy are given to enhance the operational efficiency of Vietnam’s commercial banking system.

The Impact of Transformational Leadership on Entrepreneurial Orientation via the Mediating Role of Organizational Learning Capability

2020 ◽  
Vol 8 (2) ◽  
pp. 65
Author(s):  
Razan Nofal ◽  
Mais Jaradat
Keyword(s):  
Transformational Leadership ◽  
Organizational Learning ◽  
Entrepreneurial Orientation ◽  
Commercial Banks ◽  
Quantitative Research ◽  
Intellectual Stimulation ◽  
Design Data ◽  
Learning Capability ◽  
Idealized Influence ◽  
The Impact

The current research aims to investigate the effect of transformational leadership on entrepreneurial orientation in Jordanian commercial banks, and whether organizational learning capability mediates the effect of transformational leadership on entrepreneurial orientation. Adopting a quantitative research design, data were collected by means of a questionnaire-based survey of employees in Jordanian commercial banks. Based on 330 usable responses, the results revealed the significant effect of transformational leadership and two of its dimensions (inspirational motivation and intellectual stimulation) on entrepreneurial orientation. Two other dimensions (idealized influence and individualized consideration) did not contribute to entrepreneurial orientation. Additionally, the results showed that transformational leadership has a significant effect on organizational learning capability, and that organizational learning capability in turn affects entrepreneurial orientation. The findings confirm that organizational learning capability fully mediates the effect of transformational leadership on entrepreneurial orientation. A number of recommendations are advanced, the most important of which is that banks should improve and develop managers’ transformational attributes by training them on how to deal with employees in order to increase their entrepreneurial orientation. Banks should also consider improving their learning capability, as this plays a significant role in enhancing and supporting the effect of transformational leadership attributes on entrepreneurial orientation.

The Impact of Extrinsic Factors of Motivation on Employees Job Commitment: A Study on Private Commercial Banks in Bangladesh

2020 ◽  
Vol 24 (02) ◽  
pp. 3093-3099
Author(s):  
Rizal Ramdan Padmakusumah ◽  
Neneng Susanti ◽  
Rima Rahmayanti ◽  
Sari Dewi Oktari
Keyword(s):  
Commercial Banks ◽  
Extrinsic Factors ◽  
Job Commitment ◽  
The Impact
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