The Influence of Audit Committee Chair Characteristics on Financial Reporting Quality

This study examines the extent to which characteristics of audit committee chair enhance quality financial reports and reduce possibility for companies receive a modified opinion (MAO) from an external auditor. We apply logistic regression investigate influence Audit Committee Chair (ACC) on FRQ (FRQ), sample 460 firm-year observations (service industrial company listed) Amman stock exchange years 2017–2020. uses MAO as proxy Financial Reporting Quality (FRQ). The results this confirmed that have significant clear impacts efficiency reports, is in line with previous studies addressed topic. also indicated researchers, academics, regulators, policymakers should not look just at committees whole, given chairs effects reports. presents its contribution through experimental demonstration how these affect companies. It provides guide benefits working provide basis organizational procedures, especially those related impact corporate boards internal auditing.