2 research outputs found
The Audit Committee Characteristics and Earnings Quality: Evidence from Jordan
The aim of the paper is to investigate the relationship between audit committee characteristics and earnings
management. Samples in the study included 50 industrial companies listed on the Amman Stock Exchange
ASE. Two models were used to measure earnings quality: one which depends on earnings continuity as an
indication of quality, and one which depends on the decrease of discretionary accruals of quality, using pooled
data regression for the two tests (Ordinary Least Squares OLS and Binary Logit). The study found that there
was an influence of some standard characteristics of the audit committee on earnings quality