THE IMPACT OF AUDIT COMMITTEE CHARACTERISTICS ON ACCOUNTING CONSERVATISM WITH RISK MANAGMENT AS A MODERATOR VARIABLE: EVIDENCE FROM THE BANKING SECTOR IN THE ARAB WORLD DURING THE PERIOD 2016-2021

Simple item page
dc.contributor.authorMahmoud Bassam Daraghmeh
dc.date.accessioned2025-09-03T09:13:25Z
dc.date.available2025-09-03T09:13:25Z
dc.date.issued2025-06-23
dc.description.abstractThis study investigates the influence of audit committee characteristics on accounting conservatism in listed banks in Arab countries, and the role of risk management as a moderating variable. Accounting conservatism is considered an important accounting policy that impacts the quality of financial reporting by limiting management's manipulation of financial information. Therefore, the study examined audit committee characteristics, including independence, size, financial expertise, number of meetings, and committee ownership, and their impact on accounting conservatism, measured by the market value-to-book value ratio. Risk management was measured by the loan loss provision ratio to total loans. The study sample consisted of 71 banks listed on 10 Arab stock exchanges during the period 2016-2021 By using pooled regression analysis. Data was collected from annual reports and official disclosures. The study results showed a positive impact of both the independence and financial expertise of audit committee members on accounting conservatism, while size and committee ownership had a negative impact on accounting conservatism.The study results also showed Risk management as a moderating variable has a positive impact on the relationship between audit committee independence and size and accounting conservatism, However, it does not affect the relationship between financial expertise, number of meetings, committee ownership, and accounting conservatism. The study results showed that the Saudi Stock Exchange appeared with the highest conservative level at 4.90, followed by Kuwait at 1.54, then the United Arab Emirates at 1.27, the Qatar Stock Exchange at 1.27, and the Palestine Stock Exchange at 1.16. In contrast, these countries appeared with low levels, such as Bahrain at 0.50, Oman at 0.57, Egypt at 0.67, and Amman at 0.92.
dc.identifier.urihttps://hdl.handle.net/20.500.11888/20396
dc.language.isoen
dc.publisherAL Najah National Univercity
dc.supervisorMuiz Abu Alia
dc.titleTHE IMPACT OF AUDIT COMMITTEE CHARACTERISTICS ON ACCOUNTING CONSERVATISM WITH RISK MANAGMENT AS A MODERATOR VARIABLE: EVIDENCE FROM THE BANKING SECTOR IN THE ARAB WORLD DURING THE PERIOD 2016-2021
dc.title.alternativeأثر خصائص لجنة التدقيق على التحفظ المحاسبي مع إدارة المخاطر كمتغير معدل: دليل من القطاع المصرفي في العالم العربي خلال الفترة 2016–2021
Files
License bundle
Now showing 1 - 1 of 1
Thumbnail Image
Name:
license.txt
Size:
1.71 KB
Format:
Item-specific license agreed upon to submission
Description:
Download
Collections
Humanities