Effect of Members of the Audit Committee on the Quality of Jordanian Banks in Jordan

Fuad Suleiman Al-Fasfus

International Journal of Business and Management, 2021, vol. 14, issue 3, 28

Abstract: The study aims to find the qualities of the size, efficiency, and independence of the Audit Committee, based on data provided in the annual financial reports of banks in Jordan. The results show that all Jordanian banks in the financial sector consist of audit committees. The members of the Audit Committee are graduate holders but a small percentage have professional degrees, and that the committee members numbers are not less than three members, also they receive bonuses and not salaries to enhance their independence. The researcher recommends providing a guide to the committee and providing members with professional certificates to enhance their mandatory role in auditing.

Date: 2021
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.ccsenet.org/journal/index.php/ijbm/article/download/0/0/38511/39343 (application/pdf)
http://www.ccsenet.org/journal/index.php/ijbm/article/view/0/38511 (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ibn:ijbmjn:v:14:y:2021:i:3:p:28

Access Statistics for this article

More articles in International Journal of Business and Management from Canadian Center of Science and Education Contact information at EDIRC.
Bibliographic data for series maintained by Canadian Center of Science and Education ().