The effect of audit fees on disclosure quality in Jordan

Disclosure quality is a matter of great importance in the accounting literature. This study examines the effect of audit fees, audit firm size and audit opinion on the quality of disclosures. It focuses on a sample of low-quality financial statements in Jordan that have been reported as breaches by...

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Autores principales:	Mohammad Ziad Shakhatreh, Safaa Adnan Alsmadi, Ahmad Alkhataybeh
Formato:	article
Lenguaje:	EN
Publicado:	Taylor & Francis Group 2020
Materias:	audit fees audit opinion disclosures quality Business HF5001-6182 Management. Industrial management HD28-70
Acceso en línea:	https://doaj.org/article/c447ca700a274dae924ea43158bbaa98
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spelling	oai:doaj.org-article:c447ca700a274dae924ea43158bbaa982021-12-02T14:41:50ZThe effect of audit fees on disclosure quality in Jordan2331-197510.1080/23311975.2020.1771076https://doaj.org/article/c447ca700a274dae924ea43158bbaa982020-01-01T00:00:00Zhttp://dx.doi.org/10.1080/23311975.2020.1771076https://doaj.org/toc/2331-1975Disclosure quality is a matter of great importance in the accounting literature. This study examines the effect of audit fees, audit firm size and audit opinion on the quality of disclosures. It focuses on a sample of low-quality financial statements in Jordan that have been reported as breaches by the Jordanian Securities Commission (JSC). Data were collected from the financial statements of the manufacturing and services companies listed on the Amman Stock Exchange (ASE) during the period 2009 to 2016. The logistic regression results suggest that audit fees have a positive significant effect, while audit opinion has a negative significant effect on actual violations. However, audit firm size was found to be insignificant in relation to the level of violations.Mohammad Ziad ShakhatrehSafaa Adnan AlsmadiAhmad AlkhataybehTaylor & Francis Grouparticleaudit feesaudit opiniondisclosures qualityBusinessHF5001-6182Management. Industrial managementHD28-70ENCogent Business & Management, Vol 7, Iss 1 (2020)
institution	DOAJ
collection	DOAJ
language	EN
topic	audit fees audit opinion disclosures quality Business HF5001-6182 Management. Industrial management HD28-70
spellingShingle	audit fees audit opinion disclosures quality Business HF5001-6182 Management. Industrial management HD28-70 Mohammad Ziad Shakhatreh Safaa Adnan Alsmadi Ahmad Alkhataybeh The effect of audit fees on disclosure quality in Jordan
description	Disclosure quality is a matter of great importance in the accounting literature. This study examines the effect of audit fees, audit firm size and audit opinion on the quality of disclosures. It focuses on a sample of low-quality financial statements in Jordan that have been reported as breaches by the Jordanian Securities Commission (JSC). Data were collected from the financial statements of the manufacturing and services companies listed on the Amman Stock Exchange (ASE) during the period 2009 to 2016. The logistic regression results suggest that audit fees have a positive significant effect, while audit opinion has a negative significant effect on actual violations. However, audit firm size was found to be insignificant in relation to the level of violations.
format	article
author	Mohammad Ziad Shakhatreh Safaa Adnan Alsmadi Ahmad Alkhataybeh
author_facet	Mohammad Ziad Shakhatreh Safaa Adnan Alsmadi Ahmad Alkhataybeh
author_sort	Mohammad Ziad Shakhatreh
title	The effect of audit fees on disclosure quality in Jordan
title_short	The effect of audit fees on disclosure quality in Jordan
title_full	The effect of audit fees on disclosure quality in Jordan
title_fullStr	The effect of audit fees on disclosure quality in Jordan
title_full_unstemmed	The effect of audit fees on disclosure quality in Jordan
title_sort	effect of audit fees on disclosure quality in jordan
publisher	Taylor & Francis Group
publishDate	2020
url	https://doaj.org/article/c447ca700a274dae924ea43158bbaa98
work_keys_str_mv	AT mohammadziadshakhatreh theeffectofauditfeesondisclosurequalityinjordan AT safaaadnanalsmadi theeffectofauditfeesondisclosurequalityinjordan AT ahmadalkhataybeh theeffectofauditfeesondisclosurequalityinjordan AT mohammadziadshakhatreh effectofauditfeesondisclosurequalityinjordan AT safaaadnanalsmadi effectofauditfeesondisclosurequalityinjordan AT ahmadalkhataybeh effectofauditfeesondisclosurequalityinjordan
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The effect of audit fees on disclosure quality in Jordan

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