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Using fixed-effect panel data from 98 Jordanian listed firms (686 observations) over 2013–2019, results indicate that fees, economic dependence, and client importance weaken auditor independence, increasingly so as dependency rises. Findings align with power dependence theory and highlight policy implications for strengthening auditor independence via regulation.",{"@graph":14,"@context":73},[15,34,56],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/document/","Document",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/document/research-report/","Research & Report",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/document/the-influence-of-the-economic-dependence-and-client-importance-on-audit-quality-evidence-from-jordan/297010/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/the-influence-of-the-economic-dependence-and-client-importance-on-audit-quality-evidence-from-jordan/297010.png","ImageObject",300,407,{"name":42,"@type":43},"Maeve","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-10-26","2026-09-18",true,{"@type":52,"interactionType":53,"userInteractionCount":55},"InteractionCounter",{"@type":54},"ViewAction",9,{"@type":57,"mainEntity":58},"FAQPage",[59,65,69],{"name":60,"@type":61,"acceptedAnswer":62},"How does the study define audit quality and measure it?","Question",{"text":63,"@type":64},"Audit quality is represented by earnings management calculated through discretionary accruals.","Answer",{"name":66,"@type":61,"acceptedAnswer":67},"What data and time period are used to test the hypotheses?",{"text":68,"@type":64},"The analysis uses fixed-effect panel data from 98 Jordanian listed companies, totaling 686 observations, covering 2013 to 2019 during the Arab Spring period.",{"name":70,"@type":61,"acceptedAnswer":71},"What does the study find about auditor independence?",{"text":72,"@type":64},"Fees, economic dependence, and client importance weaken the auditor’s independence, with the effect becoming stronger as economic dependency increases.","https://schema.org",{"og:url":32,"og:type":75,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":77,"canonical":32},"index,follow",{"doc_id":79,"site_id":7},297010,1789739559,{"code":4,"msg":82,"data":83},"success",[84,88,92,96,101,106,111,115,119,122,126],{"id":22,"doc_module":4,"doc_module_name":25,"category_name":85,"show_sort_weight":86,"slug":87},"Story & Novel",90,"story-novel",{"id":26,"doc_module":4,"doc_module_name":25,"category_name":89,"show_sort_weight":90,"slug":91},"Literature",80,"literature",{"id":33,"doc_module":4,"doc_module_name":25,"category_name":93,"show_sort_weight":94,"slug":95},"Exam",70,"exam",{"id":97,"doc_module":4,"doc_module_name":25,"category_name":98,"show_sort_weight":99,"slug":100},5,"Comic",60,"comic",{"id":102,"doc_module":4,"doc_module_name":25,"category_name":103,"show_sort_weight":104,"slug":105},6,"Technology",50,"technology",{"id":107,"doc_module":4,"doc_module_name":25,"category_name":108,"show_sort_weight":109,"slug":110},7,"Healthcare",40,"healthcare",{"id":112,"doc_module":4,"doc_module_name":25,"category_name":29,"show_sort_weight":113,"slug":114},8,30,"research-report",{"id":55,"doc_module":4,"doc_module_name":25,"category_name":116,"show_sort_weight":117,"slug":118},"Religion & Spirituality",20,"religion-spirituality",{"id":117,"doc_module":4,"doc_module_name":25,"category_name":120,"show_sort_weight":117,"slug":121},"World Cup","world-cup",{"id":123,"doc_module":4,"doc_module_name":25,"category_name":124,"show_sort_weight":123,"slug":125},10,"Lifestyle","lifestyle",{"id":127,"doc_module":4,"doc_module_name":25,"category_name":128,"show_sort_weight":97,"slug":129},19,"General","general",{"code":4,"msg":82,"data":131},{"doc_id":79,"user_id":132,"nickname":42,"user_avatar":133,"doc_module":4,"category_id":112,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":134,"file_id":135,"file_url":136,"file_type":137,"file_size":138,"view_count":55,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":139,"language":140,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":141,"faqs":142,"seo_title":143,"seo_description":12,"update_tm":80,"read_time":109,"preview_page_count":4},5909877438554,"https://ap-avatar.wpscdn.com/avatar/5600025385ad2bf12a7?_k=1778553567797529272","THE INFLUENCE OF THE ECONOMIC DEPENDENCE AND CLIENT IMPORTANCE ON AUDIT QUALITY: EVIDENCE FROM JORDAN  \nMUSTAFA A. S. ABU THIB 1 , MOHD MOHID RAHMAT2 , ROMLAH JAAFAR3 , INTAN MAIZA ABD4 , DR. EHADALI FALAH  \nAL-SAAYDEH5  \n1 ACCOUNTING LECTURER AT AL-QUDS OPEN UNIVERSITY, PALESTINE. HE COMPLETED HIS PH.D. ATTHE FACULTY OF ECONOMICS AND BUSINESS, UNIVERSITI KEBANGSAAN MALAYSIA, IN 2024 WITH GRADUATED ON TIME (GOT) . HIS RESEARCH INTERESTS ARE AUDITOR FOREIGN EXPERIENCE, ECONOMIC DEPENDENCY, CLIENT IMPORTANCE AND AUDIT QUALITY  \n2 ASSOCIATE PROFESSOR ATTHE CENTER FOR GOVERNANCE RESILIENCE AND ACCOUNTABILITY (GRACE), FACULTY OF ECONOMIC AND BUSINESS, UNIVERSITI KEBANGSAAN MALAYSIA. HE COMPLETED HIS PH.D. AT LATROBE UNIVERSITY, MELBOURNE, AUSTRALIA, IN 2014. HIS RESEARCH INTERESTS ARE AUDIT QUALITY, AUDITOR-CLIENT RELATIONSHIPS, CORPORATE GOVERNANCE,  \nAND CORPORATE REPORTING.  \n3 PROFESSOR AT FACULTY OF ECONOMIC AND BUSINESS, UNIVERSITI KEBANGSAAN MALAYSIA.  \n4 ASSOCIATE PROFESSOR AT FACULTY OF ECONOMIC AND BUSINESS, UNIVERSITI KEBANGSAAN MALAYSIA.  \n5 PH.D. HOLDER IN ACCOUNTING SPECIALIZING IN AUDITING. HE SERVES AS THE DIRECTOR  \nGENERAL OF THE INCOME AND SALES TAX DEPARTMENT IN JORDAN. HE HAS EXTENSIVE EXPERTISE IN AUDITING, TAXATION, FINANCIAL REGULATION, AND PUBLIC REVENUE  \nADMINISTRATION.  \nAbstract  \nThis paper investigates the effect of different levels of economic dependency (Audit fees, non-audit fees, and audit tenure), compotation effect of audit fees and nonaudit fees, audit fees and audit tenure, and non-audit fees and audit tenure, and client importance (the ultimate effect of audit fees, non-audit fees, and audit tenure) on audit quality among Jordanian companies during Arab spring. Audit quality is represented by earnings management, which is calculated through discretionary accrual. A fixed effect panel data analysis was employed to examine the hypothesis using 98 Jordanian-listed companies with the total observations of 686, during the Arab spring period from 2013 to 2019. . This paper utilizes Power dependency theory to support the study hypotheses. The findings show that fees, economic dependence, and client importance weaken the auditor’s independence. The effect becomes strongly aligned with the increase in economic dependency. The findings support the power dependence theory that the economic dependence relationship may harm audit quality. This study is novel in examining the economic dependence and client importance by differentiating the degree of dependency, which is either individual fees and tenure, a collective effect of audit and non-audit fees and/or tenure, and a joint ultimate impact of the audit fee, non-audit fee, and tenure in Jordan post the Arab Spring. Our findings have substantial implications for policymakers, and regulators, to set up a new rule of regulation to protect and strengthen auditor independence while practicing in Jordan.  \nKeywords: Audit quality, Economic dependency, client importance, discretionary accruals, earnings management, Economic dependency.  \n1. INTRODUCTION  \nThis paper investigates the effect of audit and non-audit fees, fee dependence, and client importance on audit quality among listed companies in Jordan by distinguishing the degree of economic dependency. The Arab Spring has shown that there is a difference in the Jordanian-Saudi position towards Arab issues regarding the Palestinian issue and the Qatar boycott (Mäkelä 2021) . This conflict position caused Saudi Arabia to make  \neconomic decisions against Jordan, which reduced Saudi aid to Jordan from USD$80.7 million in 2016 to USD$38.4 million in 2019 and reduced the amount of Saudi investment in Jordan from USD$894 million in 2015 to USD$184.8 million in 20191. Directly, the Saudian policies affected declining the Jordanian economy and led to the exit of a large number of Jordanian companies from the Amman Stock Exchange from 223 in 2013 to 184 in 2019. The number of audit firms participating in the audit ","cbCaiikrvKMpH5yB","https://ap.wps.com/l/cbCaiikrvKMpH5yB","pdf",521950,16,"English","# Introduction\n## Research focus and setting\n## Rationale: audit market competition and dependency\n## Theoretical background","[{\"question\":\"How does the study define audit quality and measure it?\",\"answer\":\"Audit quality is represented by earnings management calculated through discretionary accruals.\"},{\"question\":\"What data and time period are used to test the hypotheses?\",\"answer\":\"The analysis uses fixed-effect panel data from 98 Jordanian listed companies, totaling 686 observations, covering 2013 to 2019 during the Arab Spring period.\"},{\"question\":\"What does the study find about auditor independence?\",\"answer\":\"Fees, economic dependence, and client importance weaken the auditor’s independence, with the effect becoming stronger as economic dependency increases.\"}]","THE INFLUENCE OF THE ECONOMIC DEPENDENCE AND CLIENT IMPORTANCE ON AUDIT QUALITY: EVIDENCE FROM JORDAN | PDF"]