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The Moderating Effect Of Enterprise Risk Management On The Relationship Between Audit Committee Characteristics And Corporate Performance: A Conceptual Case of Jordan

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dc.contributor.authorSaddam Shatnawien_US
dc.contributor.authorMustafa Hanefahen_US
dc.contributor.authorAbdelhakhem Adaaen_US
dc.contributor.authorMonther Eldaiaen_US
dc.date.accessioned2024-05-28T06:06:31Z
dc.date.available2024-05-28T06:06:31Z
dc.date.issued2019
dc.date.submitted22/1/2020
dc.descriptionShatnawi, S., Hanefah, M., Adaa, A., & Eldaia, M. (2019). The Moderating Effect of Enterprise Risk Management on the Relationship between Audit Committee Characteristics and Corporate Performance: A Conceptual Case of Jordan. International Journal of Academic Research Business and Social Sciences, 9(5), 177–194.en_US
dc.description.abstractThe moderating effect of Enterprise Risk Management (ERM) on the relationship between Audit Committee (AC) characteristics and corporate performance under Jordanian context remains a challenge that is yet to be resolved. Jordan plays a significant role on Middle East economy, and recently attracted the attention of the investors. Audit committee characteristics have a significant effect on corporate financial and risk decision-making practices in Jordan. The fundamental AC role is to supervise the corporate’s financial reporting practice, review of financial reports, auditing practice, internal accounting controls, and risk management practices. Hence, the risk management committee (RMC) and AC can potentially moderate the relationship between risk management disclosure and firm performance. Several results of the previous literature were found fraternized, unclear, and inconsistent regarding the ERM effect on firm performance or its effect on AC characteristics in general context, while the literature on Jordan context remain very scarce inaccessible. Therefore, this paper, with regards to existing literature, conceptualized that ‘ERM’ moderates the relationship between AC size, number of AC meeting, AC independence, accounting expertise in the AC, Muslim directors in the AC, and corporate performance. Keywords: Audit Committee Characteristic, ERM, Corporate Performance, Jordan, Moderatingen_US
dc.identifier.doi10.6007/IJARBSS/v9-i5/5849
dc.identifier.epage194
dc.identifier.issn2222-6990
dc.identifier.issue5
dc.identifier.other824-31
dc.identifier.spage177
dc.identifier.urihttps://hrmars.com/papers/detail/IJARBSS/5849/The-Moderating-Effect-of-Enterprise-Risk-Management-on-the-Relationship-between-Audit-Committee-Characteristics-and-Corporate-Performance-A-Conceptual-Case-of-Jordan
dc.identifier.urihttps://oarep.usim.edu.my/handle/123456789/7060
dc.identifier.volume9
dc.language.isoenen_US
dc.publisherHuman Resource Management Academic Research Societyen_US
dc.relation.ispartofInternational Journal of Academic Research in Business and Social Sciencesen_US
dc.subjectAudit Committee Characteristic,en_US
dc.subjectERM, Corporate Performance,en_US
dc.subjectJordan,en_US
dc.subjectModeratingen_US
dc.titleThe Moderating Effect Of Enterprise Risk Management On The Relationship Between Audit Committee Characteristics And Corporate Performance: A Conceptual Case of Jordanen_US
dc.typeArticleen_US
dspace.entity.typePublication

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