Title: The moderating role of overlapping audit committee on the relationship between firm profitability and accounting conservatism in Jordan

Authors: Laith Alsheyab; Mohd Rizuan Abdul Kadir; Khairul Anuar Kamarudin; Raedah Sapingi

Addresses: College of Graduate Studies, Universiti Tenaga Nasional (UNITEN), Kajang, Selangor, Malaysia ' College of Graduate Studies, Universiti Tenaga Nasional (UNITEN), Kajang, Selangor, Malaysia ' School of Business, University of Wollongong, Dubai, UAE ' College of Graduate Studies, Universiti Tenaga Nasional (UNITEN), Kajang, Selangor, Malaysia

Abstract: This research investigated how firm profitability influences conservatism in accounting and how audit committee overlap and its chair overlap can impact this relationship. The study was conducted on Jordanian companies listed on the Amman Stock Exchange from 2018 to 2022. This research discovered a positive impact of profitability related to accounting conservatism in Jordanian companies. The study found a moderating role of audit committee overlap and its chair overlap on the association between firm profitability and accounting conservatism. The study findings hold significant relevance for decision-making and regulatory entities in Jordan and neighbouring nations regarding the development of corporate governance, particularly in relation to the overlapping audit committees. The novelty of this study lies in that it is the only study that examines the moderating role of audit committee overlap and its chair overlap on the association between firm profitability and accounting conservatism.

Keywords: accounting conservatism; firm profitability; overlapping audit committee; audit committee chair; Jordanian companies.

DOI: 10.1504/AAJFA.2026.152390

Afro-Asian Journal of Finance and Accounting, 2026 Vol.16 No.2, pp.221 - 244

Received: 27 May 2024
Accepted: 17 Sep 2024
Published online: 18 Mar 2026 *

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