Although, the characteristics of an audit committee were always considered as a protective tool for the stakeholder's interest in the capital market yet the manipulation of the Real Earnings Management activities also created a major threat among the stakeholders whenever the audit committee was engaged with the top management of the business organizations. This paper is aimed to reveal the mediating effect of audit quality on the relationship between the characteristics of an audit committee and real earnings management. To this, the previous literature related to the characteristics of an audit committee regarding audit committee, audit quality, and real earnings management was reviewed and found that studies on the characteristics of an audit committee, audit quality, and real earnings management presented miscellaneous results. Consequently, the previous studies permit further research to find the mediating effect.
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In-Text Citation: (Rahahleh & Hamzah, 2019)
To Cite this Article: Rahahleh, M. H., & Hamzah, A. H. Bin. (2019). An Investigation of Audit Committee Characteristics on Audit Quality towards the Changes on Real Earnings Management: Evidence from Jordan. International Journal of Academic Research in Business and Social Sciencesnternaational, 9(10), 242–252.
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