dc.contributor.advisor	Nur Hidayah Laili [Supervisor]
dc.contributor.author	Fawwaz Ali Taha Ababneh
dc.date.accessioned	2024-10-01T09:09:41Z
dc.date.available	2024-10-01T09:09:41Z
dc.date.issued	2024-02
dc.description	Matric: 4160298 (FEM)
dc.description.abstract	Several factors influence earnings management, with corporate governance emerging as a crucial force capable of curbing fraudulent practices. Corporate governance has the capacity to decrease or even eliminate fraudulent behaviour. The extent of earnings management could impact how well corporate governance policies safeguard shareholder interests. However, the financial markets have suffered from a series of corporate scandals over the past years, with earnings management highlighted as one of the most important challenges that weaken the quality of financial reports. Furthermore, this development led to the establishment of an independent auditor. The objective of this study is to investigate the impact of corporate governance on earnings management in Jordan. The study's sample consisted of all industrial companies listed on the Amman Stock Exchange (ASE), utilizing secondary data from 2010 to 2020. A non-probability technique was employed, and the data analysis was conducted using STATA. The results indicate that corporate governance negatively affects earnings management in companies listed on the Amman Stock Exchange. The study's findings underscore the negative effect of corporate governance on earnings management within the companies listed on the Amman Stock Exchange. Moreover, it highlights the role of external audits as a means to address agency problems and constrain earnings management behaviours. Consequently, recommendations emerged from the study, advocating for an increase in board members to diversify experiences and enhance investment decisions. The study also stresses the necessity of intensive training for external audit staff to elevate their professional competence, enabling better monitoring and evaluation of company performance for public interest. Embracing governance guidelines stands out as pivotal in securing reliable and credible financial reports, aiding users in making informed financial decisions. Adopting the guiding rules of governance contributes to the Jordanian public due to their importance in obtaining reliable and credible financial reports, serving the purposes of the users of those reports in making rational financial decisions. Additionally, there is an emphasis on the importance of increasing effective cooperation within the company between the board of directors, the Audit committee, the Executive Management, and external auditors to provide good and effective governance. A transparent relationship between them in terms of exchanging information and ensuring independence is necessary to obtain reliable financial reports.
dc.identifier.citation	Fawwaz Ali Taha Ababneh. (2024 The Moderating Role of External Auditor on the Relationship Between Corporate Governance and Earnings Management: Evidence from Amman Stock Exchange in Jordan [Doctoral dissertation, Universiti Sains Islam Malaysia]. USIM Research Repository.
dc.identifier.uri	https://oarep.usim.edu.my/handle/123456789/23110
dc.language.iso	en_US
dc.publisher	Universiti Sains Islam Malaysia
dc.subject	Corporate governance
dc.subject	Jordan
dc.subject	Auditor
dc.subject	Amman Stock Exchange
dc.subject	External auditor
dc.subject	Financial audit
dc.subject	Earnings Management
dc.subject	Professional ethics
dc.subject	Management
dc.title	The Moderating Role of External Auditor on the Relationship Between Corporate Governance and Earnings Management: Evidence from Amman Stock Exchange in Jordan
dc.type	text::thesis::doctoral thesis
dspace.entity.type	Publication
oairecerif.author.affiliation	Universiti Sains Islam Malaysia

Publication: The Moderating Role of External Auditor on the Relationship Between Corporate Governance and Earnings Management: Evidence from Amman Stock Exchange in Jordan

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The Moderating Role of External Auditor on the Relationship Between Corporate Governance and Earnings Management: Evidence from Amman Stock Exchange in Jordan