ISSN: 2225-8329
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This study introduces a theoretical framework that examines how a company's performance is influenced by the audit committee, and how this relationship is influenced by political connections. The research sample will comprise 75 non-financial public companies that were listed on the Amman Stock Exchange from 2017 to 2022. This study anticipates a favorable impact of the audit committee on the performance of the company. Moreover, it is expected that the presence of political links will enhance the relationship between the audit committee and corporate performance. This study aims to examine the moderating impact of political connections on relationships. The findings of this study can be partially extrapolated to the circumstances of other emerging economies owing to the shared characteristics of the commercial landscape. This study is the inaugural research undertaken in Jordan after the modification of corporate governance rules in 2017, which featured specific mandates for audit committees.
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(Alkhazaleh et al., 2024)
Alkhazaleh, S. J. S., Ibrahim, H., & Ali, A. J. (2024). Audit Committee Characteristics and Firm Performance with the Moderating Role of Political Connections. International Journal of Academic Research in Accounting Finance and Management Sciences, 14(1), 115–132.
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