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This study aims to examine the effect of political connection (PC) on (AF) (AF) in a sample of Jordanian industrial and service firms. In addition, the study examines the moderating role of corporate governance (CG) quality on the association between politically connected firms and (AF). The researchers obtained data manually from 122 industrial and service companies listed on the Amman Stock Exchange during the period 2012–2021. The study’s results revealed no significant impact of (PC) on (AF). However, the study found that the presence of good (CG) moderates the relationship between (PC) and (AF). The results of this research indicate the importance of (CG) practices in the context of audit pricing.

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The Impact of Politically Connected Boards of Directors on Audit Pricing: The Moderating Role of Corporate Governance Quality

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  • 发表日期：

    2025年

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  • Mohmmad Abu Nassar,
  • Fedaa Khalil Ahmad Shehadeh

摘要

This study aims to examine the effect of political connection (PC) on (AF) (AF) in a sample of Jordanian industrial and service firms. In addition, the study examines the moderating role of corporate governance (CG) quality on the association between politically connected firms and (AF). The researchers obtained data manually from 122 industrial and service companies listed on the Amman Stock Exchange during the period 2012–2021. The study’s results revealed no significant impact of (PC) on (AF). However, the study found that the presence of good (CG) moderates the relationship between (PC) and (AF). The results of this research indicate the importance of (CG) practices in the context of audit pricing.