The Effect of the Audit Committee on the Voluntary Risk Disclosure in Jordanian Commercial Banks: The Moderating Role of Family Ownership

Abdullah Al Maani (), Ola Buraik, Asmaa Al-Amarneh and Mohammad Almashaqbeh
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Abdullah Al Maani: Department of Accounting and Financial Sciences, Faculty of Business Administration and Economics, Al-Hussein Bin Talal University, Ma’an 71110, Jordan
Ola Buraik: Amman University College Financial & Managerial Science, Al-Balqa Applied University, Amman 11937, Jordan
Asmaa Al-Amarneh: Financial and Accounting Sciences Department, Faculty of Business, Middle East University, Amman 11831, Jordan
Mohammad Almashaqbeh: Banking and Financial Management Department, Faculty of Business, Isra University, Amman 11622, Jordan

JRFM, 2025, vol. 18, issue 3, 1-16

Abstract: This study aimed to identify the impact of audit committee characteristics on voluntary risk disclosure and to discover the moderating effect of family ownership on the relationship between audit committee characteristics and voluntary risk disclosure. Its population is represented by Jordanian commercial banks registered and operating in Jordan from 2017 to 2023. Significantly, it concluded by revealing that the characteristics of the audit committee, namely, independence, experience, and committee size, obviously impact the disclosure of voluntary risk in the selected banks. However, the results made it obvious that the number of audit committee meetings did not affect the degree of voluntary risk disclosure. In addition, the results reveal that family ownership moderately affects the relationship between some audit committee characteristics and voluntary risk disclosure.

Keywords: audit committee; voluntary risk disclosure; financial companies; family ownership; Jordan (search for similar items in EconPapers)
JEL-codes: C E F2 F3 G (search for similar items in EconPapers)
Date: 2025
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