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The Relationship Between Muslim Directors on Board of Directors and Audit Committee Characteristics on Performance Evidence from Jordan

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dc.contributor.authorSaddam Ali Shatnawien_US
dc.contributor.authorMustafa Mohd Hanefahen_US
dc.contributor.authorMonther Eldaiaen_US
dc.contributor.authorBilal Khalaf Sakarnehen_US
dc.date.accessioned2024-05-30T07:21:52Z
dc.date.available2024-05-30T07:21:52Z
dc.date.issued2020-11-10
dc.descriptione-Proceedings of The 9th Islamic Banking, Accounting and Finance International Conference 2020 (iBAF2020) “Navigating the New Normal in Islamic Finance and Wealth Management” 10th – 11th November 2020, Malaysia Organized by: Faculty of Economics and Muamalat,USIM Page: 26-36en_US
dc.description.abstractThis study examines the impact of corporate governance mechanisms on the performance of firms in Jordan. Giving particular attention to diversity in the board of directors and audit committee, this study looks into the impact of Muslim directors on the board of directors (BoD) and audit committee (AC) on performance. Overall, 76-panel data were used, which were obtained from published annual reports of industrial and service sectors from the Amman Stock Exchange from 2012 to 2018. A fixed-effect model was used to test various hypotheses of the study. Both accounting-based (ROA and ROE) and market-based (Tobin's Q) performance measures were tested. which, as yet, only a handful of studies have been conducted. The findings showed that the relationships between Muslim directors on the board have an insignificant effect on ROA and ROE. Conversely, Muslim director in AC has a positive but insignificant relationship with ROA and ROE. Concerning the relationship with Tobin’s Q, the findings showed that Muslim directors on the board have an insignificant relationship with Tobin’s Q. Moreover, the findings showed that Muslim directors in AC have an insignificant positive relationship with Tobin’s Q. This study provides useful information that is of great value to policymakers, academics, and other stakeholders. This study fills the gap and contributes significantly to the literature by proving extensive findings with regards to the impact of corporate governance on firms ’performance especially the presence of Muslim directors in BoD and AC in Jordan.en_US
dc.identifier.epage36
dc.identifier.isbn9789674408558
dc.identifier.spage26
dc.identifier.urihttp://fem.usim.edu.my/ibaf2020-proceeding/
dc.identifier.urihttps://oarep.usim.edu.my/handle/123456789/17423
dc.language.isoen_USen_US
dc.publisherUniversiti Sains Islam Malaysiaen_US
dc.relation.conferenceThe 9th Islamic Banking, Accounting and Finance International Conference 2020 (iBAF2020)en_US
dc.subjectMuslim Directors, Board of Directors, Audit Committee, Corporate Governance; Performance; Jordanen_US
dc.titleThe Relationship Between Muslim Directors on Board of Directors and Audit Committee Characteristics on Performance Evidence from Jordanen_US
dc.typeArticleen_US
dspace.entity.typePublication

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