1970
DOI: 10.33422/ijarme.v2i2.213
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Corporate Governance and The Modification of Audit Opinion: A Study in The Jordanian Market

Abstract: The objective of this study is to examine the relationship between some Corporate Governance indicators and the probability of modifying the independent auditor opinion in the Jordanian market. The sample consists of 104 non-financial firms listed on Amman stock Exchange for the year 2015. The logistic regression via SPSS is used to analyze the data. The results show that firm’s profitability (measured by ROA) and the number of institutional investors on the board of directors are significant negative predict… Show more

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Cited by 6 publications
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