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External Auditor Role in Auditing the Extent of Jordanian Industrial Public Shareholding Companies Compliance in Disclosing about Sustainability Reports Dimensions

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  • Sufyan Jubarah

Abstract

This study aimed to determine the role of the external auditor in auditing the extent of compliance of Jordanian industrial public shareholding companies in disclosing the dimensions of the sustainability reports. To achieve this study goal, the researcher used the t-test for binary comparisons in hypothesis testing. This study population consisted audit offices operate in Jordan, which amount is 82 registered and practicing offices in which 400 registered and practicing auditors work. The study sample was selected randomly from the external auditors in these offices and it consisted of 200 respondents. The study reached to there is a role for the external auditor in auditing the extent of compliance of Jordanian industrial public shareholding companies in disclosing the environmental, economic, and social dimensions. However, the level of this role in disclosing of social dimension was high. The study recommended that the external auditors should verify that companies are committed to publish information about extent of including of the environment in their vision or mission or objectives. The study also recommends confirmation of the auditor's obligation to ensure commitment of the companies in stating the environmental effects when taking investment decisions.

Suggested Citation

  • Sufyan Jubarah, 2018. "External Auditor Role in Auditing the Extent of Jordanian Industrial Public Shareholding Companies Compliance in Disclosing about Sustainability Reports Dimensions," International Journal of Economics and Finance, Canadian Center of Science and Education, vol. 10(6), pages 193-203, June.
    • Handle: RePEc:ibn:ijefaa:v:10:y:2018:i:6:p:193-203
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    References listed on IDEAS

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    1. René Orij, 2010. "Corporate social disclosures in the context of national cultures and stakeholder theory," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(7), pages 868-889, September.
    2. Roger L. Burritt & Stefan Schaltegger, 2010. "Sustainability accounting and reporting: fad or trend?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(7), pages 829-846, September.
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    More about this item

    Keywords

    external auditor; audit; Jordanian industrial public shareholding companies; disclosure of the dimensions of the sustainability reports;
    All these keywords.

    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

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