标题：The Moderating Effect of Enterprise Risk Management on the Relationship between Audit Committee Characteristics and Corporate Performance: A Conceptual Case of Jordan
期刊名称：International Journal of Academic Research in Business and Social Sciences
电子版ISSN：2222-6990
出版年度：2019
卷号：9
期号：5
页码：177-194
DOI：10.6007/IJARBSS/v9-i5/5849
语种：English
出版社：Human Resource Management Academic Research Society
摘要：The moderating effect of Enterprise Risk Management (ERM) on the relationship between Audit Committee (AC) characteristics and corporate performance under Jordanian context remains a challenge that is yet to be resolved. Jordan plays a significant role on Middle East economy, and recently attracted the attention of the investors. Audit committee characteristics have a significant effect on corporate financial and risk decision-making practices in Jordan. The fundamental AC role is to supervise the corporate’s financial reporting practice, review of financial reports, auditing practice, internal accounting controls, and risk management practices. Hence, the risk management committee (RMC) and AC can potentially moderate the relationship between risk management disclosure and firm performance. Several results of the previous literature were found fraternized, unclear, and inconsistent regarding the ERM effect on firm performance or its effect on AC characteristics in general context, while the literature on Jordan context remain very scarce inaccessible. Therefore, this paper, with regards to existing literature, conceptualized that ‘ERM’ moderates the relationship between AC size, number of AC meeting, AC independence, accounting expertise in the AC, Muslim directors in the AC, and corporate performance.
