The extent to which the principles of corporate governance in narrowing the expectations gap in Jordan: An analytical study of the views of the external auditors Jordanians

Abstract

He has two researchers study entitled the contribution of commitment to the principles of Corporate Governance Manual of Jordan to narrow the expectations gap in Jordan from the viewpoint of the external auditors Jordanians, The study aimed to identify the extent to which the application of the principles of Corporate Governance Manual Jordan to narrow the expectations gap between the external auditors and the community financial in Jordan has been designed questionnaire by (26) question answer hypotheses of the study and number three, where it was distributed questionnaires to the external auditors and random sampling have been distributed 135 questionnaire was recovered 120 of them are valid for statistical analysis, has been using software packages statistical SPSS for analysis data and test hypotheses. The study concluded that there is a positive and significant impact through the application of the principles of corporate governance Jordanian guide in narrowing the gap in expectations Jordan. It was the most important principle affects the expectations gap is narrowing the application of the principle functions of internal audit committees has been the most important recommendations of the study must be activating the guide governance in non-listed companies in the Amman Financial Market, too.

Keywords: the principles of corporate governance , the expectations gap, external auditors, Jordan.