Academy of Accounting and Financial Studies Journal (Print ISSN: 1096-3685; Online ISSN: 1528-2635)


External Audit and Audit Committees Impact on Jordanian Companies Earnings

Author(s): Hanan Abdelsalam Nimer Jaber

Investors frequently censure both audit boards and outer audit about making a terrible display on the grounds that the audited fiscal summaries have been ended up being bogus and deluding because of ongoing high-profile profit the executives’ cases on the planet. In any case, the worry about the quality and honesty of accounting data is expanding over the long haul and brought about a drop in financial backer certainty following the breakdown of certain organizations because of accounting control by supervisors. This has gained organizations need to accomplish critical headway to the corporate administration act to recover the Investors' trust in monetary announcing quality. This paper proposes a calculated system to examine the job of audit committee’ qualities and outside audit on income the executives utilizing an example of modern organizations recorded on the Amman Stock Exchange (ASE). Proof from earlier investigations proposed that Audit boards and outside auditors assume a focal part in guaranteeing the respectability of monetary detailing measure. The audit advisory group is seen as a contact between the outside auditor and the board, an audit panel connects the data deviation between them. While the outside audit is seen as a powerful outsider which mitigates data deviation and irreconcilable situation among the board and Investors.

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