أثر خصائص لجان التدقيق في جودة التدقيق – دراسة تطبيقية

Abstract

     The research aimed to examine the effect of audit committee characteristics on audit quality in banks listed in Damascus Securities Exchange and Amman Stock Exchange, during the period 2016–2023. The study focused on four main characteristics: audit committee size, independence, members’ financial and accounting expertise, and the number of meetings, while including client firm size and country as control variables. To achieve the research objectives and test its hypotheses, multiple linear regression analysis was conducted using the statistical software SPSS 22.

     The research found that the size of the audit committee and the number of its meetings have a positive but statistically insignificant effect on audit quality. Conversely, the financial and accounting expertise of committee members showed a negative yet insignificant effect, indicating that possessing technical expertise alone does not necessarily ensure demanding higher audit quality from the auditor. This suggests that the effectiveness of audit committees does not depend solely on their structural characteristics, but rather on the activation of their oversight role and the nature of their relationship with the auditor.

     The research recommended enhancing the effectiveness of audit committees by focusing on functional competence and practical engagement rather than merely on the number of members or meetings. It also suggested conducting future studies that incorporate additional variables and different sectors