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The Effect of Corporate Governance Mechanisms on Audit Quality towards Earnings Quality of Jordanian Non-Financial Firms

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dc.citedby0
dc.contributor.authorFreihat F.A.Y.en_US
dc.contributor.authorKadir M.R.A.en_US
dc.contributor.authorKamarudin K.A.en_US
dc.contributor.authorSapingi R.en_US
dc.contributor.authorid59354981200en_US
dc.contributor.authorid36245097200en_US
dc.contributor.authorid55889291800en_US
dc.contributor.authorid57217068670en_US
dc.date.accessioned2025-03-03T07:45:34Z
dc.date.available2025-03-03T07:45:34Z
dc.date.issued2024
dc.description.abstractThis study investigates the effect of corporate governance mechanisms, audit quality and earnings quality with special emphasis on the mediating effects of audit quality in an establishing market environment. The study examines the impact of IB, BE, AC and family ownership on audit and earnings quality using a sample of non?financial listed firms in Amman stock exchange over the period from 2015 to 2021. In aggregate, CG mechanisms do not positively or negatively affect audit quality neither directly nor indirectly, according to the findings. On the other hand, institutional quality partially mediates the relationship between some of CG mechanisms especially audit committee activity and earnings quality, indicating that customer satisfaction constructs can enhance fraud prevention especially through enhancing enterprise image. These results are consistent with Agency and Stakeholder theories, that suggest that monitoring structures become more effective when coupled with rigorous external audit processes. Results from this study will provide practical signals for policymakers and regulators (especially firm-level regulator) in emerging markets, as it shows a need to reinforce audit quality, especially when the CG mechanisms are strong since it is necessary to improve avoidance logics on manipulation with earnings transparency and accountability. ? (2024), (Elite Scientific Publications). All rights reserved.en_US
dc.description.natureFinalen_US
dc.identifier.doi10.57239/PJLSS-2024-22.2.00918
dc.identifier.epage12857
dc.identifier.issue2
dc.identifier.scopus2-s2.0-85209722146
dc.identifier.spage12832
dc.identifier.urihttps://www.scopus.com/inward/record.uri?eid=2-s2.0-85209722146&doi=10.57239%2fPJLSS-2024-22.2.00918&partnerID=40&md5=cc6b4130e7b82c029719919088b4d19d
dc.identifier.urihttps://irepository.uniten.edu.my/handle/123456789/36894
dc.identifier.volume22
dc.pagecount25
dc.publisherElite Scientific Publicationsen_US
dc.sourceScopus
dc.sourcetitlePakistan Journal of Life and Social Sciences
dc.titleThe Effect of Corporate Governance Mechanisms on Audit Quality towards Earnings Quality of Jordanian Non-Financial Firmsen_US
dc.typeArticleen_US
dspace.entity.typePublication
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