تفاصيل الرسالة العلمية

This study aimed to identify the impact of the characteristics of the audit committee on financial performance in light of the independence of the board of directors, where the characteristics of the audit committee were measured through (the number of members of the Audit Committee, the financial experience of the audit committee members and the number of meetings of the Audit Committee) and financial performance was measured using three indicators (rate of return on assets(ROA), rate of return on equity(ROE),Earning per share (EPS)), the study community is represented by (53) Jordanian Public Shareholding Industrial Companies, the sample of the study included (34) companies during the period 2013-2019. To achieve the objectives of the study, a descriptive and analytical approach was followed with the use of financial statements and annual financial reports of companies, and data were collected and analyzed using the SPSS program. The results showed that there is no impact of the number of audit committee members on financial performance as measured by return on assets and return on equity under the independence of the board of directors, while there is an impact of the number of audit committee members on financial performance as measured by profitability of ordinary shares. The researcher recommends that companies should focus more on Audit Committees and pay attention to improving their characteristics, which has an impact on improving financial performance