The Influence of Board of Directors Characteristics on Audit Quality

• 발행기관: People & Global Business Association
• 저자명: Alaa Hussein Aljarrah Naji Anton Alslaibi
• 간행물 정보: 『Global Business and Finance Review』Vol.30 No.4, 110~124쪽, 전체 15쪽
• 주제분류: 경제경영 > 경영학
• 파일형태: PDF
• 발행일자: 2025.04.30

국문 초록

Purpose: This study aims to clarify the impact of the characteristics of the board of directors on audit quality. Design/methodology/approach: The observations contain listed industrial companies on ASE between 2015 and 2022 a total number of 36 companies, provided that the yearly financial reports of these firms are available in addition to the financial data required to conduct this study. Furthermore, SPSS was utilized to study the in-dependent variable influence and boards (financial expertise - BFE, size - BS, independence-Bind, meetings-BM) on the dependent variable audit quality (AQ). Findings: This study showed an positive and statistically significant impact of BS, and BFE on AQ. Additionally BM had a statistically significant effect on AQ. Utilizing audit fees (AF) as another measure of AQ, we found no statistically significant outcomes for board size, board meetings, or financial experience. At the same time, a favorable, statistically significant degree of Bind on AQ was found. Research limitations/implications: The study has several limitations and areas of future research. First, the findings might only apply directly to Jordanian industrial firms listed on the ASE, where further research can address other emerging markets and sectors. Factors such as different rules, cultures, and market setups can affect how these findings emerge elsewhere. Due to the sample size, we need to be cautious about how broadly we can apply our findings. Originality/value: This is the foremost study conducted on the industrial sector in Jordan, in conjunction with its governance and its effect on AQ.

목차

Ⅰ. Introduction

Ⅱ. Literature Review

Ⅲ. Methodology

Ⅳ. Results

Ⅴ. Discussion

Ⅵ. Conclusions

References

키워드

Board Size Board independence Board Financial Expertise Audit quality Board assembly