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


The Impact of Audit Committee Characteristics on Firm Performance: Evidence From Jordan

Author(s): Ahmed Maqsad Mohammed

The prime objective of the current study is to explore the impact of audit committee characteristics on firm performance. The Breusch-Pagan Lagrangian Multiplier (LM) and Hausman test were used to verify the assumptions of the most appropriate test for this dataset. The study employed panel data methodology and fixed effect model on a sample of seventy-four non-financial firms listed on the Jordanian stock exchange for the period of 2010 to 2016 is used to investigate the said relationship. The result of this study supported the assumptions of agency theory. This study will be helpful for policymakers and researchers in assessing about the most useful characteristics of audit committee which can enhance the performance of firms.

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