Aims: The current study's goal is to investigate how corporate governance impacts audit quality. Study design: utilizing 624 observations from a panel of 78 firms that were listed on the Amman Stock Exchange (ASE) over 8 years, from 2012 to 2019.  Methodology: Regression with panel-corrected standard error (PCSE) was used to correct heteroskedasticity and serial correlation and analyze the data. Results:  According to the study, board independence and family ownership have a negative impact on audit quality, whereas board size and concentration ownership have a positive impact. On the other hand, the study demonstrates that managerial ownership and the number of women on the board have no impact on the quality of the audit.  Conclusion: This study is significant because it is up-to-date and provides policymakers with information about the connections between corporate governance structures and audit quality in emerging nations. The fact that it offers insights to managers, researchers, lawmakers, and professional accounting organizations makes it important as well. Few empirical studies have been conducted in the past on the impact of corporate governance on audit quality, and those that have been done mostly focus on developed countries. The current study is also one of the few that has looked into the connection between corporate governance and audit quality in the context of Jordan.

The purpose of this study is to examine the relationship between corporate governance mechanisms and firm performance (measured in the form of return on assets (ROA), and return on equity (ROE) in the Jordanian context. Research is quantitative in nature, based on panel data of 58 firms listed in Amman Stock Exchange (ASE) for 8 years from 2012 to 2019, with 464 observations, and the panel corrected standard error (PCSE) regression has been used to assess the relationship among variables. The study found that board size, board independence and presence of female in board had no effect of firm performance whether ROA and ROE. Likewise, the study found no relationship between foreign ownership and ROE. In contrary, CEO duality, concentration ownership, foreign ownership had a positive effect on ROA. As well as, CEO duality and concentration ownership had a positive effect on ROE. However, the current study found that institutional ownership had a negative effect on firm performance whether ROA and ROE. The finding adds to the body of knowledge by demonstrating new and original evidence that some current corporate governance mechanisms are ineffective in reducing the agency problem in a developing country.

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