The Impact of Corporate Governance on Auditor’s Independence and Audit Fees: An Empirical Study of Jordanian Insurance Companies Listed on Amman Stock Exchange
Bibliographic record
Abstract
This study examines the impact of applying the principles of Corporate Governance on an external auditor’s independence and audit fees of over 26 Jordanian insurance companies listed on Amman Stock Exchange (ASE). Also, the study includes 6 audit firms that undertake audit missions upon these companies. To achieve the study objectives, a questionnaire has been developed for data collected and distributed on the study sample, which consists of (12) companies and (3) audit offices. As a result, (104) valid responses have been obtained. The results have showed there is a significant impact of Corporate Governance principles on auditor’s independence and audit fees.The researcher recommends encouraging the independence of members of board of directors in Jordanian insurance companies because of its core effect on external auditor’s independence.
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How this classification was reachedexpand
Full frame distilled prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.
Codex and Gemma teacher scores by category
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.000 | 0.000 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.000 | 0.000 |
| Science and technology studies | 0.000 | 0.000 |
| Scholarly communication | 0.000 | 0.000 |
| Open science | 0.000 | 0.000 |
| Research integrity | 0.000 | 0.000 |
| Insufficient payload (model declined to judge) | 0.000 | 0.000 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one teacher head, not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".