THE INFLUENCE OF BOARD OF DIRECTORS ON AUDIT QUALITY IN PALESTINIAN LISTED COMPANIES /
MOHAMMED AMRO; SUPERVISOR: ASST. PROF. DR. HUSAM RJOUB
- 41 sheets; 31 cm. Includes CD
Thesis (MBA) - Cyprus International University. Institute of Graduate Studies and Research Business Administration Department
Includes bibliography (sheets 35-41)
ABSTRACT This study examines the relationship between the characteristics of the board of directors (BOD) and the audit quality (AQ) of non-financial companies that are listed on the Palestine Stock Exchange (PEX). In this consideration, the influence that the features of the BOD have on the AQ of non-financial enterprises that are listed on the Palestine Stock Exchange is investigated (PEX). The majority of non-financial firms that are listed on the PEX, in addition to the company guides that are provided by the PEX, made use of their annual reports between 2017 and 2020. The effect of a set of BOD highlights (estimate, assembly, and sexual orientation differences), trade estimate, and budgetary use on review quality among Palestinian non-financial endeavors was examined utilizing calculated relapse examination. The discoveries of the ponder uncovered that gender differing qualities and budgetary use had an effect on review quality. Gender differences contains a significant negative affect on review quality and budgetary use, agreeing to the study. Keywords: Audit Quality, BOD Characteristics, Stock Exchange, Gender Diversity, BOD Size, BOD Meeting.