The Impact of Corporate Governance on Auditor¡¯s Independence and Audit Fees: An Empirical Study of Jordanian Insurance Companies Listed on Amman Stock Exchange

Mohyedin Hamza

International Journal of Economics and Finance, 2018, vol. 10, issue 4, 171-178

Abstract: This study examines the impact of applying the principles of Corporate Governance on an external auditor¡¯s independence and audit fees of over 26 Jordanian insurance companies listed on Amman Stock Exchange (ASE). Also, the study includes 6 audit firms that undertake audit missions upon these companies. To achieve the study objectives, a questionnaire has been developed for data collected and distributed on the study sample, which consists of (12) companies and (3) audit offices. As a result, (104) valid responses have been obtained. The results have showed there is a significant impact of Corporate Governance principles on auditor¡¯s independence and audit fees. The researcher recommends encouraging the independence of members of board of directors in Jordanian insurance companies because of its core effect on external auditor¡¯s independence.

Keywords: corporate governance; auditor and audit fees (search for similar items in EconPapers)
Date: 2018
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Persistent link: https://EconPapers.repec.org/RePEc:ibn:ijefaa:v:10:y:2018:i:4:p:171-178

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