الفهرس 
الفصل الأول: الإطار العام للبحثيوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
many of the world’s stock exchanges and some professional organizations have demanded that the composition of the audit committees its functions and their membership is disclosed. This disclosure shall include the work system of the committee, which clarifies its responsibilities, duties, and the nature of the relationship between them and the management of the company, the internal auditor and the auditor. In addition, the disclosure of the results of its work, through an annual report, which is published in the annual reports, to include the activities carried out by the Committee during the year, which contributes to improving the transparency of financial reports.
The research aims to study and test the impact of the information content of the standard disclosure of the Audit Committee report on the Lending decision quality. As well as the impact of the technical characteristics of the members of the Audit Committee, and the level of this disclosure, assurance on disclosure of the audit committee report, as control variables, on this relationship on the other hand.
In order to achieve these objectives, an applied study was conducted to test the hypotheses of the research through two studies, the first, field study, is to test the first and third hypothesis, Regarding the acceptance of credit grantors the proposed disclosure requirements and the mechanisms for activating this, The second, experiment study, to test the second hypothesis, and to find out the impact of the information content of the standard disclosure of the Audit Committee report Lending decision quality, As well as the impact of the technical characteristics of the members of the Audit Committee, and the level of this disclosure, assurance on disclosure of the audit committee report as control variables, on this relationship.
The study concluded that, acceptance of credit grantors the proposed disclosure requirements and the mechanisms for activating this, There is a positive effect of the information content of the standard disclosure of the audit committee’s report on the quality of, The impact of the information content on standard disclosure differs from the Audit Committee’s report on the quality of the stock investment decision, with different technical characteristics of the members of the Audit Committee, and the level of disclosure. where the members of the Audit Committee enjoy the required technical characteristics increases the effectiveness of the role of the Audit Committee and maximizes the expected benefit of its report. The positive impact is also increased by the level of disclosure in the audit committee report.