{"id":"https://openalex.org/W3205879787","doi":"https://doi.org/10.14254/1800-5845/2021.17-4.4","title":"Audit Committee and Financial Performance in Jordan: The Moderating Effect of Ownership Concentration","display_name":"Audit Committee and Financial Performance in Jordan: The Moderating Effect of Ownership Concentration","publication_year":2021,"publication_date":"2021-09-01","ids":{"openalex":"https://openalex.org/W3205879787","doi":"https://doi.org/10.14254/1800-5845/2021.17-4.4","mag":"3205879787"},"language":"en","primary_location":{"id":"doi:10.14254/1800-5845/2021.17-4.4","doi":"https://doi.org/10.14254/1800-5845/2021.17-4.4","is_oa":true,"landing_page_url":"https://doi.org/10.14254/1800-5845/2021.17-4.4","pdf_url":"https://doi.org/10.14254/1800-5845/2021.17-4.4","source":{"id":"https://openalex.org/S2764647440","display_name":"MONTENEGRIN JOURNAL OF ECONOMICS","issn_l":"1800-5845","issn":["1800-5845","1800-6698"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj","norway-1","poland-40"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Montenegrin Journal of Economics","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://doi.org/10.14254/1800-5845/2021.17-4.4","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5043370925","display_name":"Ahmad Marei","orcid":"https://orcid.org/0000-0002-7976-3013","observed_orcids":["https://orcid.org/0000-0002-7976-3013"]},"institutions":[{"id":"https://openalex.org/I91633459","display_name":"Middle East University","ror":"https://ror.org/059bgad73","country_code":"JO","type":"education","lineage":["https://openalex.org/I91633459"]}],"countries":["JO"],"is_corresponding":true,"raw_author_name":"Ahmad Marei","raw_affiliation_strings":["Middle East University, Amman, Jordan"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Middle East University, Amman, Jordan","institution_ids":["https://openalex.org/I91633459"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5043370925"],"corresponding_institution_ids":["https://openalex.org/I91633459"],"apc_list":null,"apc_paid":null,"fwci":5.4556,"has_fulltext":true,"cited_by_count":15,"citation_normalized_percentile":{"value":0.9554612,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":94,"max":98},"biblio":{"volume":"17","issue":"4","first_page":"45","last_page":"53"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance","score":0.5005000233650208,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance","score":0.5005000233650208,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.29249998927116394,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.20069999992847443,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/audit-committee-effectiveness","display_name":"audit committee effectiveness","score":0.9869999885559082},{"id":"https://openalex.org/keywords/ownership-concentration","display_name":"ownership concentration","score":0.9959999918937683},{"id":"https://openalex.org/keywords/corporate-governance","display_name":"corporate governance","score":0.7739999890327454},{"id":"https://openalex.org/keywords/financial-performance","display_name":"financial performance","score":0.8370000123977661},{"id":"https://openalex.org/keywords/accounting-performance","display_name":"accounting performance","score":0.8840000033378601},{"id":"https://openalex.org/keywords/market-based-performance","display_name":"market-based performance","score":0.847000002861023},{"id":"https://openalex.org/keywords/tobin-s-q","display_name":"Tobin's Q","score":0.9010000228881836},{"id":"https://openalex.org/keywords/return-on-equity","display_name":"return on equity","score":0.9020000100135803},{"id":"https://openalex.org/keywords/return-on-assets","display_name":"return on assets","score":0.9990000128746033},{"id":"https://openalex.org/keywords/family-ownership","display_name":"family ownership","score":0.9039999842643738},{"id":"https://openalex.org/keywords/jordanian-listed-firms","display_name":"Jordanian listed companies","score":0.7360000014305115},{"id":"https://openalex.org/keywords/moderating-effect","display_name":"moderating effect","score":0.8939999938011169}],"concepts":[{"id":"https://openalex.org/C137725906","wikidata":"https://www.wikidata.org/wiki/Q758913","display_name":"Audit committee","level":3,"score":0.711201012134552},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6668807864189148},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6657877564430237},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.5256824493408203}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.14254/1800-5845/2021.17-4.4","doi":"https://doi.org/10.14254/1800-5845/2021.17-4.4","is_oa":true,"landing_page_url":"https://doi.org/10.14254/1800-5845/2021.17-4.4","pdf_url":"https://doi.org/10.14254/1800-5845/2021.17-4.4","source":{"id":"https://openalex.org/S2764647440","display_name":"MONTENEGRIN JOURNAL OF ECONOMICS","issn_l":"1800-5845","issn":["1800-5845","1800-6698"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj","norway-1","poland-40"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Montenegrin Journal of Economics","raw_type":"journal-article"},{"id":"pmh:oai:doaj.org/article:d12c2d49cd4a4759b0f59d4ddbcd5090","doi":null,"is_oa":true,"landing_page_url":"https://doaj.org/article/d12c2d49cd4a4759b0f59d4ddbcd5090","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Montenegrin Journal of Economics, Vol 17, Iss 4 (2021)","raw_type":"article"}],"best_oa_location":{"id":"doi:10.14254/1800-5845/2021.17-4.4","doi":"https://doi.org/10.14254/1800-5845/2021.17-4.4","is_oa":true,"landing_page_url":"https://doi.org/10.14254/1800-5845/2021.17-4.4","pdf_url":"https://doi.org/10.14254/1800-5845/2021.17-4.4","source":{"id":"https://openalex.org/S2764647440","display_name":"MONTENEGRIN JOURNAL OF ECONOMICS","issn_l":"1800-5845","issn":["1800-5845","1800-6698"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj","norway-1","poland-40"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Montenegrin Journal of Economics","raw_type":"journal-article"},"sustainable_development_goals":[],"sustainable_development_goals_aurora":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W3205879787.pdf","grobid_xml":"https://content.openalex.org/works/W3205879787.grobid-xml"},"referenced_works_count":34,"referenced_works":["https://openalex.org/W1503272365","https://openalex.org/W1527378793","https://openalex.org/W1527412032","https://openalex.org/W1975588535","https://openalex.org/W1976548899","https://openalex.org/W1978939777","https://openalex.org/W1981352167","https://openalex.org/W1994099964","https://openalex.org/W2048876830","https://openalex.org/W2054491534","https://openalex.org/W2078466926","https://openalex.org/W2111988047","https://openalex.org/W2562264192","https://openalex.org/W2735344912","https://openalex.org/W2752617332","https://openalex.org/W2767974638","https://openalex.org/W2784576936","https://openalex.org/W2843688726","https://openalex.org/W2895775694","https://openalex.org/W2897948798","https://openalex.org/W2898099048","https://openalex.org/W2900924024","https://openalex.org/W2901572742","https://openalex.org/W2915626813","https://openalex.org/W2945363630","https://openalex.org/W2957620295","https://openalex.org/W2989942447","https://openalex.org/W3049196629","https://openalex.org/W3122025033","https://openalex.org/W3124536799","https://openalex.org/W3125633749","https://openalex.org/W3164346870","https://openalex.org/W4245724360","https://openalex.org/W4388111604"],"related_works":["https://openalex.org/W4381588255","https://openalex.org/W4385992447","https://openalex.org/W4360980009","https://openalex.org/W4407908858","https://openalex.org/W7125697306","https://openalex.org/W3167575326","https://openalex.org/W2591766056","https://openalex.org/W7161595334","https://openalex.org/W4392545803","https://openalex.org/W3178976144"],"abstract_inverted_index":{"Ownership":[0],"concentration":[1],"(OC)":[2],"can":[3,62],"affect":[4],"a":[5,132,141],"wide":[6],"range":[7],"of":[8,26,33,78,87,110,169,181,191,199],"corporate":[9],"governance":[10],"(CG)":[11],"mechanisms.Jordan":[12],"is":[13,38,58,81,187],"characterized":[14],"by":[15,40],"high":[16],"OC":[17,61,88,130,150,163,194],"such":[18],"as":[19,31,159,161],"family":[20],"ownership":[21],"and":[22,47,70,94,96,120,138,140,157,183,203],"managerial":[23],"ownership.The":[24],"effectiveness":[25,92],"the":[27,34,64,84,153,167,175,197],"audit":[28,90],"committee":[29,91],"(AC)":[30],"one":[32],"major":[35],"CG":[36],"mechanisms":[37],"affected":[39],"OC,":[41],"which":[42],"in":[43,74,100,113,118,179,189],"turn,":[44],"affects":[45],"accounting":[46,69,95],"market-based":[48],"performance":[49,73,99],"among":[50],"Jordanian":[51],"listed":[52,112],"companies.Based":[53],"on":[54,68,136,145,171,201,207],"this":[55,79],"fact,":[56],"it":[57,186],"believed":[59],"that":[60,129,149],"moderate":[63,166],"relationship":[65,154],"between":[66,89,155],"AC":[67],"market":[71,97],"based":[72,98],"Jordan.The":[75],"main":[76],"purpose":[77],"study":[80,102],"to":[82,125],"examine":[83],"moderating":[85],"effect":[86,135,144,168,198],"(ACE)":[93],"Jordan.This":[101],"used":[103],"data":[104],"obtained":[105],"from":[106,123],"828":[107],"firm-year":[108],"observations":[109],"companies":[111],"Amman":[114],"stock":[115],"exchange":[116],"(ASE)":[117],"industrial":[119],"service":[121],"sectors":[122],"2009":[124],"2017.The":[126],"findings":[127],"display":[128],"has":[131],"direct":[133,143],"positive":[134],"ROE":[137,158,184,204],"ROA":[139,182,202],"negative":[142],"TQ.The":[146],"results":[147],"revealed":[148],"positively":[151],"moderated":[152,196],"ACE":[156,170,200],"well":[160],"ROA.However,":[162],"did":[164],"not":[165,206],"Tobin's":[172,192],"Q":[173],"(TQ).Overall,":[174],"hypotheses":[176],"are":[177],"accepted":[178],"terms":[180,190],"while":[185],"rejected":[188],"Q.":[193],"only":[195],"but":[205],"TQ.":[208]},"counts_by_year":[{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":4},{"year":2023,"cited_by_count":4},{"year":2022,"cited_by_count":5}],"updated_date":"2026-10-30T12:39:25.321706","created_date":"2021-10-25T00:00:00"}