scholarly journals The impact of the audit committee on the timeliness of the annual financial reports in Jordanian companies listed in the Amman Stock Exchange

2020 ◽  
Vol 11 (4) ◽  
pp. 287
Author(s):  
Mithkal Hmoud Salem Alqaraleh ◽  
Abdul Naser Ibrahim Nour
Keyword(s):  
Audit Committee ◽  
Stock Exchange ◽  
Financial Reports ◽  
Amman Stock Exchange ◽  
The Impact

scholarly journals Impact of Audit Committee Characteristics on Dividend Yield of Jordanian Listed Financial Companies

YMER Digital ◽  
2021 ◽  
Vol 20 (12) ◽  
pp. 867-876
Author(s):  
Dr. M Prabhu ◽  
◽  
Omar Hani Mamdouh Alomari ◽  
Dr. Nofan Hamed Al-Olimat ◽  
Keyword(s):  
Financial Reporting ◽  
Internal Control ◽  
Audit Committee ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Dividend Yield ◽  
Financial Reports ◽  
Internal Control System ◽  
Amman Stock Exchange ◽  
The Impact

The Audit Committee is responsible for overseeing the Board's corporate governance and oversight obligations, including the company's risk management system, internal control system, financial reporting, and internal and external audit tasks. The impact of Audit Committee features on Dividend Policy in financial companies listed on the Amman Stock Exchange was investigated in this study. Dividend Yield per Share was taken into account as part of Dividend Policy in the study, which was based on Jordanian financial enterprises' public financial reports. Multiple regression analysis was employed to examine the impact of AuditCommittee characteristics on DividendYield in Jordanian companies. The results indicated that AuditCommittee characteristics showed a significant effect on DividendYield per Share.

scholarly journals Impact of the Audit Committee's Characteristics on Voluntary Disclosure: The Case of the Banks Operating in Jordan

2019 ◽  
Vol 9 (4) ◽  
pp. 414
Author(s):  
Abdullah Majed Al Ma'ani ◽  
Akram Alawad
Keyword(s):  
Regression Analysis ◽  
Voluntary Disclosure ◽  
Audit Committee ◽  
Banking Sector ◽  
Stock Exchange ◽  
Secondary Data ◽  
Amman Stock Exchange ◽  
The Impact

The main objective of this study is to explore the impact of the Audit Committee's characteristics on the level of voluntary disclosure. Regression analysis was applied to verify the hypotheses, where this study used secondary data of 25 banks in the banking sector listed on the Amman Stock Exchange(ASE), for the period 2015 until 2017. The study found that there was an impact of the number of meetings of the Audit Committee on the level of voluntary disclosure, but there were no impacts, for both the size and independence of the Audit Committee, on the level of voluntary disclosure.

scholarly journals The Impact of Fair Value Accounting on Information Asymmetry: Evidence from Jordanian Banking Sector

2020 ◽  
Vol 13 (9) ◽  
pp. 55
Author(s):  
Mohammad Abdullah Fayad Altawalbeh
Keyword(s):  
Information Asymmetry ◽  
Commercial Banks ◽  
Banking Sector ◽  
Stock Exchange ◽  
Fair Value ◽  
Fair Value Accounting ◽  
Financial Reports ◽  
Bid Ask Spread ◽  
Amman Stock Exchange ◽  
The Impact

This study aims at examining the impact of Fair value accounting measured by other comprehensive income on information asymmetry measured by the bid-ask spread in the Jordanian banking sector between 2010 and 2017. The study sample consisted of the thirteen commercial banks listed in Amman Stock Exchange, and panel data analyses were employed to test the study hypothesis, data for the study was gathered through the annual financial reports disclosed on Amman Stock Exchange. The findings revealed that fair value has a negative and significant impact on information asymmetry in the Jordanian commercial banks, indicating that fair value accounting supplies stakeholders with accurate and appropriate data and reflects the informational value of fair value numbers to investors.

scholarly journals The effect of corporate governance indicators on enhancing the financial performance of industrial listed companies on the Amman Stock Exchange

Accounting ◽  
2021 ◽  
pp. 415-422
Author(s):  
Thaer Ahmad Abutaber ◽  
Ahmad Eqab Al Bzur ◽  
Mohammad Husam Odeh ◽  
Mustafa Alathamneh ◽  
Manaf Al-Okaily ◽  
...  
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Audit Committee ◽  
Stock Exchange ◽  
Two Dimensions ◽  
Industrial Companies ◽  
Governance Indicators ◽  
Amman Stock Exchange ◽  
Research Findings ◽  
The Impact

This paper investigated the impact of corporate governance on enhancing the financial performance of industrial companies. The sample of the research consisted of 55 industrial companies listed at the Amman Stock Exchange (ASE) during the period 2014-2018. Data were collected from the firms' annual financial statements using content analysis approach. The results confirmed that the audit committee and ownership structure had positive and significant effects on two dimensions of financial performance. In view of research findings, the study recommends companies to raise some awareness about the importance of corporate governance, in addition to strengthening supervisory procedures by legislators.

scholarly journals Impact of Financial and Non-Financial Voluntary Disclosure on Stock Liquidity for Jordanian Industrial Shareholding Companies Listed on Amman Stock Exchange

2018 ◽  
Vol 13 (12) ◽  
pp. 125
Author(s):  
Ziad Abdul Halim AlTheibeh ◽  
Oday Abdulraheem Alhyari ◽  
Mohyedin Hamza
Keyword(s):  
Voluntary Disclosure ◽  
Stock Exchange ◽  
Investment Decisions ◽  
Analytical Methodology ◽  
Financial Reports ◽  
Stock Liquidity ◽  
Amman Stock Exchange ◽  
The Status ◽  
Study Population ◽  
The Impact

This study aims to identify the impact of financial and non-financial voluntary disclosure on stock liquidity for Jordanian industrial shareholding companies listed on Amman Stock Exchange. For achieving this objective, the study adopted analytical methodology, as it is proper for the nature of this study. The study population consists of 60 Jordanian industrial shareholding companies listed on Amman Stock Exchange, whereas the study sample consists of 30 companies. The researchers used the appropriate statistical methods through SPSS program. The most important results of this study that the level of voluntary disclosure on stock liquidity for Jordanian industrial shareholding companies listed on Amman Stock Exchange is medium. In addition, the results show that voluntary disclosure (financial and non-financial) does not affect on stock liquidity for Jordanian industrial shareholding companies listed on Amman Stock Exchange. The study concluded with a set of recommendations, most important: to guide investors to the information contained in financial reports to help them make their wise investment decisions by focusing their attention on all items listed on financial reports and not focusing on certain indicators only. The information contained in financial reports would reflect a clear picture of about the status of the organization and work to raise the level of disclosure of the information contained in the financial reports through the combined efforts of the joint stock companies, auditors and Securities Commission.

scholarly journals The impact of creative accounting methods on financial reports and statements in commercial banks listed on Amman stock exchange (field study)

2021 ◽  
Vol 10 (2) ◽  
pp. 449-457
Author(s):  
Abdelwahab Mahmoud Al-Rawashdeh
Keyword(s):  
Earnings Management ◽  
Commercial Banks ◽  
Assessment Tool ◽  
Stock Exchange ◽  
Financial Statements ◽  
Professional Organization ◽  
Financial Reports ◽  
Creative Accounting ◽  
Amman Stock Exchange ◽  
The Impact

The aim of this study is to identify the impact of creative accounting methods on financial reports and statements in commercial banks listed on Amman Stock Exchange. Thus, in order to achieve this goal, the study utilized the descriptive analytical approach for its suitability to the nature of the study, also, the questionnaire was used as an assessment tool for this study. Meanwhile, among the most important findings of the study is that earnings management operations include many means and methods aimed at achieving specific purposes serving the management. Additionally, that commercial banks have practiced earnings management and creative accounting operations to a large extent during the financial years covered by the study period. And that the banking management is not aware of the impacts resulting from the operations of practicing fraudulent accounting and earnings management on the financial reports and statements, which greatly affects the reliability of the financial statements, makes them misleading and loses their quality, objectivity and credibility, therefore, affects the decisions of those statements’ users. The study has recommended the need to activate the governmental supervisory role as well as the audit committees in banks to limit the banks' practice of earnings management and creative accounting for the purpose of achieving the best degree of accounting information's quality and to provide it with each of trust and suitability, as well as the need to increase the effectiveness of the professional organization of accounting and auditing profession in Jordan. Also, to take the necessary measures to develop and enhance the competencies of its members, especially those who undertake auditing operations of banks' accounts to reveal earnings management and creative accounting operations and then working on reduce them. Besides, the necessity to expedite the activation of the governance rules' implementation, provided that it includes imposing penalties on the management of banks that practice creative accounting operations for the purpose of giving the published financial statements for these banks in the financial market each of confidence and objectivity.

The Impact of Financial Distress, Corporate Governance, and Auditor Switching on Audit Delay

2021 ◽  
Vol 6 (2) ◽  
pp. 108-117
Author(s):  
Sylvi Angelia ◽  
Rizal Mawardi
Keyword(s):  
Corporate Governance ◽  
Financial Services ◽  
Financial Distress ◽  
Audit Committee ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Auditor Switching ◽  
Analysis Technique ◽  
The Impact

Objective – The purpose of this study is to examine the effect between financial distress, corporate governance, auditor switching and audit delay. This research sample using data on a manufacturing company on the Indonesia Stock Exchange. Methodology – The analysis technique used is multiple linear regression analysis technique. Findings– The research finding show that financial distress and the size of the audit committee have a significant effect on audit delay, while the concentration of ownership, managerial ownership, change of directors, and auditor switching has no significant effect on audit delay. Second finding explain that consideration for companies listed on the Indonesia Stock Exchange to pay attention to the timeliness of submitting financial reports and independent auditor reports so as not to get sanctions from the Financial Services Authority. Novelty – Our novelty research using the relationship of Financial Distress, Corporate Governance and Auditor Switching on new research model to Audit Delay. Type of Paper: Empirical JEL Classification: M41, M42 Keywords: Financial Distress, Corporate Governance, Auditor Switching, Audit Delay

scholarly journals KOMITE AUDIT SEBAGAI PEMODERASI PENGARUH WORKLOAD DAN MASA PERIKATAN AUDIT PADA KUALITAS AUDITe

2016 ◽  
Author(s):  
Theresia Julina Rusli ◽  
I Dewa Nyoman Wiratmaja
Keyword(s):  
Audit Committee ◽  
Sampling Method ◽  
Audit Quality ◽  
Negative Impact ◽  
Positive Impact ◽  
Stock Exchange ◽  
Manufacturing Companies ◽  
Quality Audit ◽  
Final Sample ◽  
The Impact

This  research  aims to find empirical evidence  about the impact  of  workload  and  audit tenure  on  audit quality  and  using audit  committee  as  a  moderating  variable. This  research  focused  on  manufacturing companies  that  listed  on  the  Indonesia Stock Exchange. Sample was collected using   purposive sampling method and resulted 31  companies as a final sample.  The  data are analyzed by using Moderated Regression Analysis (MRA). The results of  this research indicate  that the  workload  has a negative  impact on  audit quality.  Audit tenure has a positive impact on audit quality. Audit committee reduces the negative impact of workload on audit quality. And audit committee reduces the positive impact of audit tenure on audit quality.

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