The performance of audit committees in Jordanian public listed companies

Abstract

This study aimed to explore the degree to which audit committees in Jordanian public listed companies possess the necessary characteristics needed to enable them to perform their duties, and the level of their actual performance of these duties. To do so, the study used a questionnaire survey of the views of external auditors with experience in auditing Jordanian public listed companies. The main findings of the study show that audit committees do possess the necessary characteristics needed, but only to a limited extent. In addition, their performance of their duties was also to a limited extent. The study concluded that these findings can be attributed to the family business model dominant in most Jordanian companies, where the demand for effective audit committees is considered low due to limited agency costs involved.

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