Developing a System for Corporate Governance in Jordanian Stock Corporations to Reinforce the Independence of the Auditor
Authors:
Article info
2006-12-02
2008-08-27
2008-08-27
1481 - 1518
Keywords
Abstract
This study aimed to develop a system for corporate governance in Jordanian stock corporations to reinforce the auditor's independence, test her /his awareness of the concept of corporate governance and to determine the impact of the effectiveness of the system in corporations and the independence of the auditor. To achieve that, a questionnaire was designed and distributed to (120) auditors, and some interviews with auditors were made. After the analysis of the questionnaire, the following conclusions were reached: The Jordanian auditor was well aware of the corporate governance concept, interested in studying and evaluating the effectiveness of the system in the corporation under examination: the effectiveness of the system of corporate governance positively affects the independence of the auditor. The constituents of the corporate governance system, such as the laws that support the corporate governance; document, that specifies the authorities and responsibilities of each staff member positively affect the independence of the auditor. The principles of the system of corporate governance related to the apparent and virtual independence of the board of directors, such focusing on the integrity and clarity of the corporation's financial reporting, reviewing annual operating plans and budgets, advising chief executive officer and senior management affect positively the independence of the auditor. The division of the board of directors to committees such as audit committee, corporate governance committee and compensation committee affect positively the independence of the auditor. The principles of the corporate governance system related to the chief executive officer (CEO) and senior management such as adherence to ethics, identifying, and managing risks, affect positively the independence of the auditor. The principles of the corporate governance system related to the relationships with stakeholders such as shareholders, employees and community affect .positively the independence of the auditor.
Dahmash, N., & Al-Hanini, E. (2008). Developing a System for Corporate Governance in Jordanian Stock Corporations to Reinforce the Independence of the Auditor. An-Najah University Journal for Research - B (Humanities), 22(5), 1481–1518. https://doi.org/10.35552/0247-022-005-005
[1]N. Dahmash and E. Al-Hanini, “Developing a System for Corporate Governance in Jordanian Stock Corporations to Reinforce the Independence of the Auditor,” An-Najah University Journal for Research - B (Humanities), vol. 22, no. 5, pp. 1481–1518, Aug. 2008, doi: 10.35552/0247-022-005-005.
Dahmash, Naim, and Eman Al-Hanini. “Developing a System for Corporate Governance in Jordanian Stock Corporations to Reinforce the Independence of the Auditor.” An-Najah University Journal for Research - B (Humanities), vol. 22, no. 5, Aug. 2008, pp. 1481–518. Crossref, https://doi.org/10.35552/0247-022-005-005.
1.Dahmash N, Al-Hanini E. Developing a System for Corporate Governance in Jordanian Stock Corporations to Reinforce the Independence of the Auditor. An-Najah University Journal for Research - B (Humanities) [Internet]. 2008 Aug;22(5):1481–518. Available from: http://dx.doi.org/10.35552/0247-022-005-005
Dahmash, Naim, and Eman Al-Hanini. “Developing a System for Corporate Governance in Jordanian Stock Corporations to Reinforce the Independence of the Auditor.” An-Najah University Journal for Research - B (Humanities) 22, no. 5 (August 2008): 1481–1518. https://doi.org/10.35552/0247-022-005-005.
تطوير نظام للحاكمية المؤسسية في الشركات المساهمة العامة الأردنية لتعزيز استقلالية مدقق الحسابات القانوني
المؤلفون:
معلومات المقال
2006-12-02
2008-08-27
2008-08-27
1481 - 1518
الكلمات الإفتتاحية
الملخص
هدفت هذه الدراسة إلى تطوير نظام للحاكمية المؤسسية يوصى بتطبيقه في الشركات المساهمة العامة الأردنية لتعزيز استقلالية مدقق الحسابات القانوني، واختبار مدى إدراك مدقق الحسابات في الأردن لمفهوم الحاكمية المؤسسية، ودراسة مدى اهتمام مدقق الحسابات بمراجعة كفاءة نظام الحاكمية المؤسسية المطبق بالشركات المساهمة العامة الأردنية وأثر كفاءة النظام على استقلالية مدقق الحسابات. ولتحقيق ذلك ثم تصميم استبيان وزع على عينة الدراسة التي بلغت (120) مدققا ممارسا للمهنة، بالإضافة إلى المقابلات الشخصية مع مجموعة من المدققين. ونتيجة لتحليل مفردات الاستبيان، تم التوصل إلى أنه يوجد إدراك جيد من قبل مدقق الحسابات في الأردن لمفهوم الحاكمية المؤسسية، وانه يهتم بدراسة وتقييم كفاءة نظام الحاكمية المؤسسية للشركة موضع التدقيق، والتي تؤثر إيجابا على استقلالية مدقق الحسابات، كما تم التوصل الى أهداف ومقومات ومبادئ نظام الحاكمية المؤسسية المعززة لاستقلالية مدقق الحسابات من وجهة نظر المدقق. وقد أوصت الدراسة بتعديل القوانين والتشريعات الحالية كقانون الشركات وقانون هيئة الأوراق المالية ، بحيث يتم استحداث مواد خاصة تُعنى وتوصي بدعم وتطبيق نظام الحاكمية المؤسسية في الشركات المساهمة العامة، وضرورة التركيز على استقلالية أعضاء مجالس إدارة الشركات المساهمة العامة، والفصل بين الملكية والإدارة في الشركات، والاهتمام بتكوين لجان خاصة تعنى بالتدقيق الداخلي والحاكمية المؤسسية، وضرورة قيام المدقق بإبداء رأيه المهني حول الحاكمية المؤسسية للشركة من خلال تقريره السنوي باعتباره ركناً أساسياً كالقوائم المالية.
Dahmash, N., & Al-Hanini, E. (2008). Developing a System for Corporate Governance in Jordanian Stock Corporations to Reinforce the Independence of the Auditor. An-Najah University Journal for Research - B (Humanities), 22(5), 1481–1518. https://doi.org/10.35552/0247-022-005-005
[1]N. Dahmash and E. Al-Hanini, “Developing a System for Corporate Governance in Jordanian Stock Corporations to Reinforce the Independence of the Auditor,” An-Najah University Journal for Research - B (Humanities), vol. 22, no. 5, pp. 1481–1518, Aug. 2008, doi: 10.35552/0247-022-005-005.
Dahmash, Naim, and Eman Al-Hanini. “Developing a System for Corporate Governance in Jordanian Stock Corporations to Reinforce the Independence of the Auditor.” An-Najah University Journal for Research - B (Humanities), vol. 22, no. 5, Aug. 2008, pp. 1481–518. Crossref, https://doi.org/10.35552/0247-022-005-005.
1.Dahmash N, Al-Hanini E. Developing a System for Corporate Governance in Jordanian Stock Corporations to Reinforce the Independence of the Auditor. An-Najah University Journal for Research - B (Humanities) [Internet]. 2008 Aug;22(5):1481–518. Available from: http://dx.doi.org/10.35552/0247-022-005-005
Dahmash, Naim, and Eman Al-Hanini. “Developing a System for Corporate Governance in Jordanian Stock Corporations to Reinforce the Independence of the Auditor.” An-Najah University Journal for Research - B (Humanities) 22, no. 5 (August 2008): 1481–1518. https://doi.org/10.35552/0247-022-005-005.
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