(Université de M'sila, 2016-06-30) Al Momani Mohammed, Abdullah.; Obeidat Mohammed, Ibrahim
The study objects for investigating the
possibility of activating both of audit committee
and board of directors for restricting the
practices of earnings management phenomenon.
To achieve this objective, a questionnaire had
been developed and self-administered for a
selected sample consists of 123 auditors working
in Jordan based on the simple random sampling
method.. The study hypothesizes in its first
hypothesis that audit committee can be activated
in a form to restrict earnings management
practices, while it hypothesizes in its second
hypothesis that boards of directors can be
activated in a form that restricts earnings
management practices. The last hypothesis states
that activating both of audit committees and
boards of directors together will restrict the
practices of earnings management. One sample ttest,
in addition to descriptive statistics had been
used in data analysis and hypotheses testing. The
study finds that audit committee, boards of
directors, and both of audit committee and board
of directors together can be activated to restrict
earnings management practices