Measuring the Role of Auditor Governance and its Impact on the Gap Credibility of Accounting Information

Abstract

The study aimed at measuring the role of auditor governance and its effect on the gap credibility of accounting information; that was done from the point of view of auditors in licensed offices in Jordan. To achieve this goal, the researcher dealt with two kinds of data; those were the secondary and the primary ones. A questionnaire was distributed to the sample which included 261 auditors working at the offices included in the study. It was found that there was an effect for the governance mechanisms for the auditors (auditors' independency, auditors' commitment to auditing standards, auditors' commitment to the job behavior rules, and auditors' commitment to the quality control standards) on the accounting information credibility gap from the point of the auditors.

Keywords: Auditor governance, Corporate Governance, Gap Credibility of Accounting Information.