The Effectiveness of Audit Committees in Jordanian Public Shareholding Companies and Potential Company Characteristics Affecting It: Perceptions from Auditors in Jordan

Modar Abdullatif


This study aimed at exploring the effectiveness of audit committees in Jordan and potential factors affecting it. This includes audit committees' performance of their assigned responsibilities, their achievements of certain other benefits, limitations on their effectiveness, and the effects of certain factors, such as company size, debt, and formation of board of directors on their effectiveness. In order to do so, the study used a questionnaire to survey the views of Jordanian auditors who work for audit firms involved in auditing Jordanian companies that are legally required to have audit committees.

The results of the study generally show that audit committees in Jordan are only slightly effective. Auditors perceived that audit committees in Jordan only slightly perform their legally required duties, and that some of the potential benefits covered in the questionnaire are achieved, but only to a limited degree. Factors of company size and debt were generally found not to have an effect on audit committee effectiveness, but the composition of the board of directors factor was perceived as having a slightly significant effect.


Audit committees, effectiveness, auditors, corporate governance

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