The Role of Audit committees in Earnings quality An Empirical Study on Banks listed on the Damascus Securities Exchange

Authors

  • ahmad asii Tishreen University

Abstract

The aim of the research is to study the relationship between the elements of auditing and the quality of accounts for companies. Especially the factor in the stock market, and for that, as well as the data on the variable dependent on the quality of accounting through the report and reports. The financial statements of the financial banks, the Securities and Exchange Commission, the Securities Commission, and 12 banks during the period from 2010 to 2017, and the data was studied through the Eviews10 program.   The study reached a set of results, the most important of which are: There is no statistically significant effect between the variables of the audit committee represented by: the number of audit committee meetings with the external auditor, the number of annual committee meetings, the number of independent members, the availability of financial and accounting experience in the audit committee and the variable of earnings quality, and the direction of the relationship between these variables is reversed except Only the independence variable, the direction of the relationship with the earnings quality variable, is positive, but not statistically significant.  

Downloads

Published

2023-05-22

How to Cite

عاصي أ. (2023). The Role of Audit committees in Earnings quality An Empirical Study on Banks listed on the Damascus Securities Exchange. Tishreen University Journal- Economic and Legal Sciences Series, 45(2), 63–82. Retrieved from https://journal.tishreen.edu.sy/index.php/econlaw/article/view/14337

Issue

Vol. 45 No. 2 (2023): Tishreen University Journal of Research and Scientific Studies - Economic and Legal Sciences

Section

Articles

License

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

  • The authors retain the copyright and grant the right to publish in the magazine for the first time with the transfer of the commercial right to Tishreen University Journal of Research and Scientific Studies - Economic and Legal Sciences

     Under a CC BY- NC-SA 04 license that allows others to share the work with of the work's authorship and initial publication in this journal. Authors can use a copy of their articles in their scientific activity, and on their scientific websites, provided that the place of publication is indicted in  Tishreen University Journal of Research and Scientific Studies - Economic and Legal Sciences   .  The Readers have the right to send, print and subscribe to the initial version of the article, and the title of Tishreen University Journal of Research and Scientific Studies - Economic and Legal Sciences Publisher

  • journal uses a CC BY-NC-SA license which mean

    You are free to:

    • Adapt — remix, transform, and build upon the material
    •  
    • The licensor cannot revoke these freedoms as long as you follow the license terms.

  • Attribution — You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.

  • NonCommercial — You may not use the material for commercial purposes.

  • ShareAlike — If you remix, transform, or build upon the material, you must distribute your contributions under the same license as the original.

  • No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.