Corporate Governance Mechanisms and Audit Feature: Evidence from an Emerging Stock Market DOI Open Access
Nashat Ali Almasria, Zaidoon Alhatabat, Abdulhadi Ibrahim

и другие.

WSEAS TRANSACTIONS ON BUSINESS AND ECONOMICS, Год журнала: 2024, Номер 22, С. 110 - 129

Опубликована: Дек. 20, 2024

This study investigates whether audit fees are impacted by board diversity and ownership structure. Specifically, the purpose of this is to investigate correlation between through directors’ composition which includes size board, independent members, multiple directorships gender diversity, CEO tenure) —as well as construction Ownership concentration, foreign intuitional concentration) features namely, fees. Secondary data, intended be gathered from annual reports Jordanian enterprises financial auditing has been used address this. The control variables client size, leverage, business complexity, sales internationally, asset return. relationships tested using OLS regression. also seeks inspect on influences findings illustrate that some aspects governance mechanisms influence research implies there a strong positive further supports notion reporting reliable. results indicated depressing relationship directors' duration CEOs. Additionally, demonstrated hurt directors (many directorships) had statistically significant impact fees, according results. suggest key factor in determining quality

Язык: Английский

Corporate Governance Mechanisms and Audit Feature: Evidence from an Emerging Stock Market DOI Open Access
Nashat Ali Almasria, Zaidoon Alhatabat, Abdulhadi Ibrahim

и другие.

WSEAS TRANSACTIONS ON BUSINESS AND ECONOMICS, Год журнала: 2024, Номер 22, С. 110 - 129

Опубликована: Дек. 20, 2024

This study investigates whether audit fees are impacted by board diversity and ownership structure. Specifically, the purpose of this is to investigate correlation between through directors’ composition which includes size board, independent members, multiple directorships gender diversity, CEO tenure) —as well as construction Ownership concentration, foreign intuitional concentration) features namely, fees. Secondary data, intended be gathered from annual reports Jordanian enterprises financial auditing has been used address this. The control variables client size, leverage, business complexity, sales internationally, asset return. relationships tested using OLS regression. also seeks inspect on influences findings illustrate that some aspects governance mechanisms influence research implies there a strong positive further supports notion reporting reliable. results indicated depressing relationship directors' duration CEOs. Additionally, demonstrated hurt directors (many directorships) had statistically significant impact fees, according results. suggest key factor in determining quality

Язык: Английский

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