The main objectives of this paper are to evaluate social responsibility disclosure practices in the annual reports of Jordanian industrial companies and to determine the effect of certain company characteristics in explaining variation in social responsibility information found in companies'...

The main objectives of this paper are to evaluate social responsibility disclosure practices in the annual reports of Jordanian industrial companies and to determine the effect of certain company characteristics in explaining variation in social responsibility information found in companies'...

Purpose: This study aims to investigate the extent and nature of corporate social responsibility (CSR) disclosure in the context of Jordan. It also empirically examines the impact of board composition variables (size, independent [non-executive] directors, CEO/chairman duality, age and gender)...

Purpose – The purpose of this paper is to investigate the perceptions of a sample of Jordanian external auditors for the importance given by them to a number of factors which may influence their reliance on an internal auditor during their external audit. The paper also examines the...

The objectives of this study are two-fold: 1) to evaluate social responsibility disclosure in the annual reports of manufacturing companies listed in the financial markets of the Gulf Cooperation Council (GCC); 2) to examine the impact of a number of company variables on the extent of disclosure...