Publication:
The Effect Of Audit Committee On Financial Performance Of Listed Companies In Jordan: The Moderating Effect Of Enterprise Risk Management.

Simple item page
dc.contributor.authorSaddam Ali Shatnawien_US
dc.contributor.authorAhmad Mareien_US
dc.contributor.authorMustafa Mohd Hanefahen_US
dc.contributor.authorMonther Eldaiaen_US
dc.contributor.authorSaad Alaarajen_US
dc.date.accessioned2024-05-28T06:38:22Z
dc.date.available2024-05-28T06:38:22Z
dc.date.issued2022
dc.date.submitted2023-2-2
dc.descriptionVolume 25, Special Issue 2, 2022 Page(1-10)en_US
dc.description.abstractThe Audit Committee (AC) is one of the most indispensable mechanisms of CG that impacts corporate performance. In Jordan, there exists a limited separation between the company owners and AC members, where executive managers from family owners make direct decisions and taking risks, consequently limiting the effectiveness of AC. The purpose of this study is to determine the effect of ACE on financial performance (FP) of companies listed on Amman Stock Exchange (ASE). It also aims to examine the moderating effect of enterprise risk management (ERM) between ACE and FP in Jordan. This study uses data from 2009 to 2017 with 92 selected firms cover a period of 9 years of companies listed in ASE in industrial and service sectors. Data was analyzed using STATA. The findings demonstrated that ACE has a significant relationship with ROA, ROE, and Tobin’s Q. Similarly, firm size has a positive relationship with ROA, ROE, and Tobin’s Q, while leverage and firm age have negative relationships with ROA, ROE, and Tobin’s Q. The tested model is statistically significant and can predict 46.7% of the variation in all performance variables. In terms of moderating effect, the findings showed that ERM positively moderated the effect of ACE on ROA and ROE in Jordan. However, it did not support the moderating role between ACE and Tobin’s Q. Decision makers have to enforce the implementation of ERM in Jordanian companies to improve the FP.en_US
dc.identifier.citationShatnawi, S.A., Marei, A., Hanefah, M.M., Eldaia, M., & Alaaraj, S. (2022). The effect of audit committee on financial performance of listed companies in Jordan: The moderating effect of enterprise risk management. Journal of Management Information and Decision Sciences, 25(S2), 1-10.en_US
dc.identifier.epage10
dc.identifier.issn1524-7252
dc.identifier.issueSpecial Issue 2
dc.identifier.spage1
dc.identifier.urihttps://www.abacademies.org/articles/the-effect-of-audit-committee-on-financial-performance-of-listed-companies-in-jordan-the-moderating-effect-of-enterprise.pd
dc.identifier.urihttps://oarep.usim.edu.my/handle/123456789/7445
dc.identifier.volume25
dc.language.isoenen_US
dc.publisherAllied Business Academiesen_US
dc.relation.ispartofJournal of Management Information and Decision Sciencesen_US
dc.subjectAudit Committee, Enterprise Risk Management, Jordan, ROA, ROE, Tobin’s Qen_US
dc.titleThe Effect Of Audit Committee On Financial Performance Of Listed Companies In Jordan: The Moderating Effect Of Enterprise Risk Management.en_US
dc.typeArticleen_US
dspace.entity.typePublication

Files

Original bundle
Now showing 1 - 1 of 1
Thumbnail Image
Name:
The Effect Of Audit Committee On Financial Performance Of Listed Companies In Jordan The Moderating Effect Of Enterprise Risk Management..pdf
Size:
574.72 KB
Format:
Adobe Portable Document Format
Download

Collections

Other Publications