The Effect of Audit Committee on the Firm Performance of Jordan Companies: Mediation of Capital Structure

The Effect of Audit Committee on the Firm Performance of Jordan Companies: Mediation of Capital Structure

Abstract

This study aimed to examine the mediating effect of capital structure on the relationship between audit committees and firm performance on Amman Stock Exchange. This study examined 72 companies from the industrial and service from 2017 to 2021. This study examined the capital structure by total debt to total asset ratio, audit committees by the committee size and meetings, and examined firm performance by Tobin’s Q. The findings of this study found that insignificant relationship between audit committee meetings and Tobin's Q. This study the audit committee meetings have a significant relationship and positively related to capital structure. This study found capital structure has a significant and positive impact on Tobin's Q. 

Haza & Hamza.(2024)."The Effect of Audit Committee on the Firm Performance of Jordan Companies: Mediation of Capital Structure".3(7).