The Impact of Compliance to the Principles of Corporate Governance in Narrowing the Expectations Gap in Jordan "An Analytical Study of the Views of Internal Auditors in the Jordanian Brokerage Firms"
Dr. Mohmmad Bashaireh Faculty of Economic & Administrative Sciences Accounting Department Al-Balqa University - Jordan [email protected]
Dr. Mohmmad Gader Faculty of Business Accounting Department Jenan University - Lebanon
Abdal Naser Nour Faculty of Economic & Administrative Sciences Accounting Department Zarqa University – Jordan [email protected]
Abstract The researchers have studied the impact of Compliance with the principles of corporate governance in narrowing the expectations gap in audit in Jordan from the standpoint of internal auditors in the financial brokerage companies. The study aims to identify the extent of the contribution of the application of the principles of corporate governance in narrowing the expectations gap between the external auditors and the financial community of Jordan. The researchers designed a questionnaire of six parts by 41 questions that answer hypotheses. The questionnaire was distributed to internal auditors in brokerage firms as a random sample. The SPSS statistical software packages have been used for data analysis and hypothesis testing. The study has concluded that there is a significant positive impact on the application of the principles of corporate governance in the narrowing of the gap expectations in Jordan. The most important principle that narrows the expectations gap is the application of the principle of disclosure and transparency. The most important recommendation of the study has been that the Jordanian companies be more interested in the application of corporate governance in order to give some sort of reassurance to the management and clients of the company in all aspects. Keywords: Expectations gap, Corporate Governance, Internal Auditors, Jordanian Brokerage Firms.