Impact of the Audit Committee's Characteristics on Voluntary Disclosure: The Case of the Banks Operating in Jordan

Abdullah Majed Al Ma'ani, Akram Alawad

Abstract


The main objective of this study is to explore the impact of the Audit Committee's characteristics on the level of voluntary disclosure. Regression analysis was applied to verify the hypotheses, where this study used secondary data of 25 banks in the banking sector listed on the Amman Stock Exchange(ASE), for the period 2015 until 2017. The study found that there was an impact of the number of meetings of the Audit Committee on the level of voluntary disclosure, but there were no impacts, for both the size and independence of the Audit Committee, on the level of voluntary disclosure.

Full Text:

PDF


DOI: https://doi.org/10.5296/ijafr.v9i4.16143

Refbacks

  • There are currently no refbacks.


Copyright (c) 2019 International Journal of Accounting and Financial Reporting



International Journal of Accounting and Financial Reporting  ISSN 2162-3082

Copyright © Macrothink Institute 

'Macrothink Institute' is a trademark of Macrothink Institute, Inc.

To make sure that you can receive messages from us, please add the 'macrothink.org' domain to your e-mail 'safe list'. If you do not receive e-mail in your 'inbox', check your 'bulk mail' or 'junk mail' folders.