The purpose of the current study was to investigate the relationship between financial structure towards the financial performance of companies listed on Amman stock exchange (ASE) as one of the emerging economies. This paper adopted a panel data set of 88 non-financial companies listed on the ASE over a period of 10 years from 2009 to 2018. According to empirical results that there is significant evidence to support the fact that debt repaying ability (DRAB), managerial ownership (MANOW), and foreign ownership (FOROW) are positively related to firm performance. Otherwise, the findings revealed no evidence to support the impact of the financial structure ability (FSA) towards firm performance. Moreover, the findings support the fact that firm size (SIZ) has a positive impact on firm performance of companies listed on the ASE. On the other hand, (AGE) has a negative impact on firm performance, while (GROWTH) has no impact on firm performance. The current study encourages managers to maintain a good percentage of debt repaying ability and owners to grant shares as managers’ incentives, and also to attract foreign investors. Future studies, should try applying the current study on the financial sector.
The objective of this study was to find out the effect of internal audit and its quality on sales in the economic institutions, because the auditing works to show the actual result of the institution. The research was based on the statistical analysis program (SPSS) and descriptive analysis. The researchers used the arithmetic mean the standard deviation to describe the questionnaire items and Pearson correlation coefficient between variables. The study found that there is a strong relationship between the internal audit and the quality of internal audit, and sales in economic institutions, and that the staff of the audit department are characterized by integrity and honesty. The internal audit has a prominent role in the decision-making by the beneficiaries, and the presence of a special section of the audit of sales in the institution checks the invoices with the goods out, and monitors the sales by an independent person. The researcher recommended that the opinions of the auditors should be according to the accepted accounting principles. The courses should be done in dealing with the computer in completing the transactions. He recommended that the sales operations should be analyzed periodically to avoid fraud in the invoices.
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