Work

Effect of earnings quality and board independence on audit fees: The case of the Amman Stock Exchange

Year: 2024

Type: article

Abstract: The impact of earnings management and audit independence on audit fees for businesses listed on the Amman Stock Exchange (ASE) is analyzed in-depth in this research. The institutional framework with severe earnings management and inadequate corporate governance tools served as the technique for this test. The findings, which are based on a sample of 50 companies during the years 2018–2022, demonstrate a favorable correlation between auditing fees and board independence. Additionally, the results show that for small-sized enterprises, audit fees, and earnings management have a favorable link. All of the findings point to a possible strong correlation between audit fees and earnings management as well as a relationship between higher demand for audit services and successful governance.

Source: Corporate Board role duties and composition

DOI: 10.22495/cbv20i3art8

Author: Hussein Mohammed Alrabba

Institution: Yarmouk University

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: hybrid

OpenAlex ID: W4404396180

FWCI: 2.015

Cites: 34

Cited by: 2

Related to: 10