اثَرُ هَيكَلِ المُلكيَّةِ فِي اتعَابِ التَدقِيقِ الخَارِجيّ: دَلِيلٌ مِنَ الاردُنّ

This study aimed to investigate the effect of the ownership structure on the external audit fees of public joint stock companies. To measure the structure of the property, the study uses four variables, including foreign, defenceless, and defence-like property. This study was applied to a sample of 86 companies listed on the Amman Financial Market in the Industrial and Tuberculosis Sector from 2010 and to 2014. The study sample was 43 from the industrial sector and 43 companies from the service sector. As seen, a multiple regression model was used to analyze the study data. The results of the study showed a positive effect of institutional ownership on external audit fees; As the mousin investment tends to increase demand for high quality audit services to ensure the reliability and quality of the financial statements prepared by the administration and to give good publisher for data users on the quality of financial reports, which contributes to high audit. The results of the study also showed a positive effect of foreign ownership on the external audit fees. It turns out that auditing fees are inversely affected by the administrative ownership. As for concentrated property, the study showed that there is no relationship between concentrated property and focused property. In light of the findings of the study, the researchers recommended a set of recommendations; The need to identify the audit games according to an objective basis, and to take into account the client's ownership structure, and companies are confirmed by the commitment of companies to pay the minimum audit, and the need to comply with disclosure of audit fees in annual reports.