Abstract

The study aims to find the qualities of the size, efficiency, and independence of the Audit Committee, based on data provided in the annual financial reports of banks in Jordan. The results show that all Jordanian banks in the financial sector consist of audit committees. The members of the Audit Committee are graduate holders but a small percentage have professional degrees, and that the committee members numbers are not less than three members, also they receive bonuses and not salaries to enhance their independence. The researcher recommends providing a guide to the committee and providing members with professional certificates to enhance their mandatory role in auditing.

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