TY  - BOOK
AU  - Alqarm,Mahmoud Bader Mahmoud
AU  - Çek,Kemal
TI  - THE IMPACT OF INTERNAL CONTROL ON  FINANCIAL PERFORMANCE
PY  - 2023///
KW  - Earnings per share
KW  - Dissertations, Academic
KW  - Regression analysis
KW  - Rate of return
KW  - Risk assessment
N1  - Thesis (MSc) - Cyprus International University. Institute of Graduate Studies and Research Accounting and Finance Department; Includes bibliography (sheets 52-58)
N2  - ABSTRACT
In this research, the financial performance of Jordan is examined in relation to internal 
control. Primary data gathered through interviews is combined with secondary data in 
this study. The many internal control measures, including the control environment, 
risk assessment, control activities, information and communication, and monitoring, 
are among the independent variables of interest. The dependent variables under study 
are EPS, return on equity, and return on assets (ROA, ROE).
Thematic analysis was used to analyse the qualitative information from the interviews, 
and regression analysis with the E-views programme was used to look at the 
quantitative link between internal control and financial performance. The qualitative 
information gleaned from the interviews was subjected to thematic analysis, while the 
quantitative link between internal control and financial performance was examined 
using regression analysis utilising the E-views programme. The results show a strong 
positive correlation between Jordan's financial success and its internal control 
framework. Important elements that support improved financial performance include 
the control environment, risk assessment, control activities, information and
communication, and monitoring.
These findings have significant ramifications for businesses doing business in Jordan 
and highlight the significance of creating and maintaining robust internal control 
systems. Organisations may enhance their financial performance by putting strong 
internal control mechanisms into place, as seen by greater profitability ratios, return 
on assets, and return on equity.
By offering empirical proof of the connection between internal control and financial 
performance in the Jordanian setting, this study adds to the body of current 
information. It improves comprehension of the precise internal control systems that 
have a substantial impact on financial performance. It also emphasises how important 
strong internal controls are as a cornerstone of good corporate governance procedures.
This study emphasises how internal control may improve financial performance in 
Jordanian organisations overall. It offers insightful information that practitioners, 
regulators, and policymakers may use to improve internal control procedures and 
encourage improved financial results. Additional elements that may affect the 
connection between internal control and financial performance can be explored in 
more detail, and the impact can be examined in various settings.
Keywords: Control Activities, Control Environment, Earnings Per Share, Financial 
Performance, Information and Communication, Internal Control, Jordan, Monitoring, 
Regression Analysis, Return On Assets, Return On Equity, Risk Assessment, 
Thematic Analysis
ER  -