The impact of the audit committee on the timeliness of the annual financial reports in Jordanian companies listed in the Amman Stock Exchange Online publication date: Wed, 14-Oct-2020
by Mithkal Hmoud Salem Alqaraleh; Abdul-Naser Ibrahim Nour
International Journal of Critical Accounting (IJCA), Vol. 11, No. 4, 2020
Abstract: The study examined the impact of the audit committee on the timeliness of the annual financial reports in Jordanian companies listed in the Amman Stock Exchange. The study used correlational research design. The data which collected from the published annual financial reports of 172 companies listed in Jordan for the duration between 2014 and 2016. The result showed that there is a positive and significant relationship between audit committee (audit committee independence, audit committee meeting and audit committee size) and timeliness of financial reports. In addition, there is a positive role for the audit committee to oversee the preparation and publication of financial reports. The study hereby recommend that companies to disclose the annual financial reports in legal time as this has become necessary in view of their impact on investor decisions. And continue to study this type of research for other financial periods.
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