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Effect of Members of the Audit Committee on the Quality of Jordanian Banks in Jordan

Author

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  • Fuad Suleiman Al-Fasfus

Abstract

The study aims to find the qualities of the size, efficiency, and independence of the Audit Committee, based on data provided in the annual financial reports of banks in Jordan. The results show that all Jordanian banks in the financial sector consist of audit committees. The members of the Audit Committee are graduate holders but a small percentage have professional degrees, and that the committee members numbers are not less than three members, also they receive bonuses and not salaries to enhance their independence. The researcher recommends providing a guide to the committee and providing members with professional certificates to enhance their mandatory role in auditing.

Suggested Citation

  • Fuad Suleiman Al-Fasfus, 2021. "Effect of Members of the Audit Committee on the Quality of Jordanian Banks in Jordan," International Journal of Business and Management, Canadian Center of Science and Education, vol. 14(3), pages 1-28, July.
    • Handle: RePEc:ibn:ijbmjn:v:14:y:2021:i:3:p:28
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    More about this item

    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

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