أثر لجان التدقيق في تحسين مستوى جودة الأرباح في الشركات الصناعية المساهمة العامة الأردنية: "دراسة ميدانية على الشركات الصناعية المساهمة العامة " The Impact of Audit Committees in Improving the Earnings Quality of Jordanian Industrial Puplic Shareholding Companies "A Field Study on the Jordanian Industrial Puplic Shareholding Companies"

حسين, مهند سعدي أحمد (2015) أثر لجان التدقيق في تحسين مستوى جودة الأرباح في الشركات الصناعية المساهمة العامة الأردنية: "دراسة ميدانية على الشركات الصناعية المساهمة العامة " The Impact of Audit Committees in Improving the Earnings Quality of Jordanian Industrial Puplic Shareholding Companies "A Field Study on the Jordanian Industrial Puplic Shareholding Companies". Masters thesis, جامعة الشرق الاوسط.

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Abstract

The study aimed to investigate the impact of Audit Committees to Improving the Earnings Quality in Public Shareholding Jordanian industrial companies listed on Amman Stock. The study population consists of all Public Shareholding Jordanian industrial companies listed on Amman Stock Exchange included (73) companies, the study sample consists of Public Shareholding Jordanian industrial companies listed on Amman Stock Exchange at year (2014) that Capital over (5.000,000) million included (51) companies, the unit of analysis consists of audit members board and internal auditors included (138) individuals. To achieve the objectives of the study، the descriptive analytical method was used for data collection, data analysis and testing hypotheses. Researcher have been used multiple regression analysis, in addition the simple linear regression analysis used. The results of the statistical tests reavleas there is a statistically significant impact of audit committee’s formation regulators (audit committee size,audit committee independence, audit committee experience and knowledge and number of times the Audit Committee meeting) on improving the Earnings Quality in Public Shareholding Jordanian industrial companies listed on Amman Stock and there is a statistically significant impact of managerial skills of audit committee’s on improving the Earnings Quality in Public Shareholding Jordanian industrial companies listed on Amman Stock. The study recommended that necessity to boards of the Public Shareholding Jordanian industrial companies listed on Amman Stock taking into account the existence of accounting, Mangement and financial experience in the actual members of audit committees, which will enable them to perform their duties professionally and effectively, Due to the - ص ـ importance of taking advantage of the current study and variables according to the model proposed structural equations (SEM), we find it necessary to expand the application of the study in the Jordanian Public Shareholding industrial companies listed on the Amman Stock Exchange and other industrial companies and wider sample, in order to reach a more comprehensive model and commensurate with the Jordanian companies. Key words :- Audit committees ; Earnings Quality

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