Mohamed Mahmoud Bshayreh, Lu'ay Mohammad Wedyan, Nasser mohammed battah, Ibrahem Abdalla Ahmad Al-Momany
Study aims to examine whether directors' expertise in the ACs and BDs have a significant impact on the external AQ of Jordanian environment, using secondary data of non-financial companies in Amman stock exchange, (ASE) for the period (2016-2020). Results revealed that directors' expertise in ACs and BDs have a significant positive effect on external AQby imposing high auditing costs. The study makes a contribution to literature by providing information on the correlation between ACs and BDs directors' expertise, as well as helping policy-makers in Jordan and other countries to conduct upcoming regulatory alterations within similar conditions. The current study also contributes to literature by finding alternative channels that help external auditors to obtain information about the industry to boost performance.