Aibar Guzmán, BeatrizAbdullatif, ModarAlmarayeh, Taha Suleiman Salameh2019-02-042019-02-042019http://hdl.handle.net/10347/18227The purpose of this thesis is to investigate whether corporate governance mechanisms are effective in restricting earnings management practices by examining the extent to which several corporate governance mechanisms may affect the practices developed by companies in order to manipulate reported earnings. Specifically, the association between several corporate governance mechanisms - such as audit quality attributes (audit firm size, audit fees), board of directors (size, independence, financial expertise, meetings, ceo duality, political background) and audit committee (size, independence, financial expertise, and meetings) - and the absolute value of discretionary accruals as a proxy for earnings management will be analyzed. The sample comprises all Jordanian industrial companies listed in amman securities exchange during the period 2012-16. This study uses GLS regression model to investigate the associtaion between variables under study. also , three models are proposed to verify the research hypotheses.engAttribution-NonCommercial-NoDerivatives 4.0 Internacionalhttp://creativecommons.org/licenses/by-nc-nd/4.0/Earnings ManagementCorporate GovernanceJordanMaterias::Investigación::53 Ciencias económicas::5303 Contabilidad económica::530301 Contabilidad financieradoctoral thesisopen access