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THE IMPACT OF AUDIT QUALITY ON FIRM PERFORMANCE: THE MODERATING ROLE OF OWNERSHIP CONCENTRATION

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dc.citedby3
dc.contributor.authorHyarat H.I.en_US
dc.contributor.authorHusin N.M.en_US
dc.contributor.authorJos R.A.G.en_US
dc.contributor.authorid58244510200en_US
dc.contributor.authorid55152658600en_US
dc.contributor.authorid58244183700en_US
dc.date.accessioned2024-10-14T03:20:42Z
dc.date.available2024-10-14T03:20:42Z
dc.date.issued2023
dc.description.abstractPurpose: The main objectives of this research were to study the direct relationship between audit quality (AQ) and the performance of non-financial Jordanian companies and to look into how ownership concentration affects this relationship. Theoretical framework: This research focuses on AQ, FP, and ownership concentration. Ownership concentration moderates the relationship between AQ and FP, according to the framework. Audit fees are used to evaluate AQ and lend credibility to financial reports, protecting shareholders' interests. Design/methodology/approach: The study was conducted on public companies listed on the Stock Exchange of Amman (ASE) in the services and industry sectors, with a total of 92 firms, from 2014 to 2018. The data analysis method used was partial least squares structural equation modelling (PLS-SEM). Findings: The study's findings suggest that AQ is positively linked to FP, and ownership concentration has a positive and significant effect on FP. Additionally, the moderating influence of ownership concentration confirms that AQ has a statistically significant impact on FP. Research, Practical & Social implications: The result of this article helps firm managers, regulatory agencies, and market participants on the ASE, as well as nations with highly concentrated ownership and policymakers, understand governance. Originality/value: This study is one of the first papers in the Jordanian context to address the role of moderating the effect of ownership concentration between AC and FP. � 2023 AOS-Estratagia and Inovacao. All rights reserved.en_US
dc.description.natureFinalen_US
dc.identifier.ArtNoe01721
dc.identifier.doi10.26668/businessreview/2023.v8i4.1721
dc.identifier.issue4
dc.identifier.scopus2-s2.0-85158977590
dc.identifier.urihttps://www.scopus.com/inward/record.uri?eid=2-s2.0-85158977590&doi=10.26668%2fbusinessreview%2f2023.v8i4.1721&partnerID=40&md5=6fe4818f875188d722880f02a32f6cc8
dc.identifier.urihttps://irepository.uniten.edu.my/handle/123456789/34565
dc.identifier.volume8
dc.publisherAOS-Estratagia and Inovacaoen_US
dc.relation.ispartofAll Open Access
dc.relation.ispartofGold Open Access
dc.sourceScopus
dc.sourcetitleInternational Journal of Professional Business Review
dc.subjectAudit Quality
dc.subjectFirm Performance
dc.subjectOwnership Concentration
dc.subjectPLS-SEM
dc.titleTHE IMPACT OF AUDIT QUALITY ON FIRM PERFORMANCE: THE MODERATING ROLE OF OWNERSHIP CONCENTRATIONen_US
dc.title[O IMPACTO DA QUALIDADE DA AUDITORIA NO DESEMPENHO DA EMPRESA: O PAPEL MODERADOR DA CONCENTRA��O DE PROPRIEDADE]en_US
dc.title[EL IMPACTO DE LA CALIDAD DE LA AUDITOR�A EN EL DESEMPE�O DE LA EMPRESA: EL PAPEL MODERADOR DE LA CONCENTRACI�N DE LA PROPIEDAD]en_US
dc.typeArticleen_US
dspace.entity.typePublication
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