IDEAS home Printed from https://ideas.repec.org/a/ibn/ijefaa/v10y2018i4p171-178.html
   My bibliography  Save this article

The Impact of Corporate Governance on Auditor¡¯s Independence and Audit Fees: An Empirical Study of Jordanian Insurance Companies Listed on Amman Stock Exchange

Author

Listed:
  • Mohyedin Hamza

Abstract

This study examines the impact of applying the principles of Corporate Governance on an external auditor¡¯s independence and audit fees of over 26 Jordanian insurance companies listed on Amman Stock Exchange (ASE). Also, the study includes 6 audit firms that undertake audit missions upon these companies. To achieve the study objectives, a questionnaire has been developed for data collected and distributed on the study sample, which consists of (12) companies and (3) audit offices. As a result, (104) valid responses have been obtained. The results have showed there is a significant impact of Corporate Governance principles on auditor¡¯s independence and audit fees. The researcher recommends encouraging the independence of members of board of directors in Jordanian insurance companies because of its core effect on external auditor¡¯s independence.

Suggested Citation

  • Mohyedin Hamza, 2018. "The Impact of Corporate Governance on Auditor¡¯s Independence and Audit Fees: An Empirical Study of Jordanian Insurance Companies Listed on Amman Stock Exchange," International Journal of Economics and Finance, Canadian Center of Science and Education, vol. 10(4), pages 171-178, April.
    • Handle: RePEc:ibn:ijefaa:v:10:y:2018:i:4:p:171-178
    as

    Download full text from publisher

    File URL: http://ccsenet.org/journal/index.php/ijef/article/view/74193/41114
    Download Restriction: no
    File URL: http://ccsenet.org/journal/index.php/ijef/article/view/74193
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    corporate governance; auditor and audit fees;

    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ibn:ijefaa:v:10:y:2018:i:4:p:171-178. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Canadian Center of Science and Education (email available below). General contact details of provider: https://edirc.repec.org/data/cepflch.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.