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Please use this identifier to cite or link to this item:

http://hdl.handle.net/20.500.12358/27494
TitleEffect of the Characteristics of the Audit Committee on the Auditor Opinion Applied Study: Listed Banks at the Palestine Exchange
Title in Arabicأثر خصائص لجنة التدقيق على رأي المدقق الخارجي "دراسة تطبيقية على البنوك المدرجة في بورصة فلسطين"
Abstract

This study examines the effect of audit committee characteristics including independency, number of meeting, size and shares owned by audit committee members on the opinion of the external auditor. The study utilized a panel data of six Palestinian listed banks from 2010 to 2016. It also employed Logistic Panel Regression to examine the impact of audit committee characteristics on auditor opinion. The results found a significant relationship of audit committee independence, audit committee size, audit committee meeting and shares owned by audit committee members with external auditor opinion. The study recommends that the concepts of audit committee independence should be defined clearly and there should be no self-interest or benefits for audit committee members so that it can play its role effectively. The study also recommends that Palestinian The study also recommends that legislative authorities work to establish clear criteria for the qualifications required by the members of the audit committees when they are selected, which will enable them to perform their role effectively.

Authors
سيسالم, روان
العشي, محمد
ماضي, هشام
TypeJournal Article
Date2019-12-01
Languageالعربية
Subjects
Audit committee characteristics
External Auditor
External Auditor Report
Auditor Opinion
Palestine Exchange
Published inمجلة جامعة الأزهر , سلسلة العلوم الإنسانية
Seriesvol. 21, Issue 2
Publisherعمادة البحث العلمي، جامعة الأزهر
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The institutional repository of the Islamic University of Gaza was established as part of the ROMOR project that has been co-funded with support from the European Commission under the ERASMUS + European programme. This publication reflects the views only of the author, and the Commission cannot be held responsible for any use which may be made of the information contained therein.

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The institutional repository of the Islamic University of Gaza was established as part of the ROMOR project that has been co-funded with support from the European Commission under the ERASMUS + European programme. This publication reflects the views only of the author, and the Commission cannot be held responsible for any use which may be made of the information contained therein.

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