ISSN: 2225-8329
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The main objectives of the study are to examine the impact of the, environmental (EN), social (SC) and economic (EC) dimension on the quality of financial disclosure. And provides evidence whether the sustainability dimensions are affecting the quality of financial disclosure. To accomplish these objectives, a questionnaire was designed and distributed to a sample of Jordanian external auditors. The results of the questionnaire indicate that external auditors in Jordan consider the environmental, social and economic dimensions as important factors affecting the quality of financial disclosure. It was found that “social dimension” had the highest mean score (4.267), followed by “economic dimension” (4.195) and “environmental dimension” (4.007). The study recommended that Jordanian shareholding companies must work to ensure the availability of the key factors to achieve the quality of financial discloser.
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To cite this article: Al matarneh, G. F. (2019). The Impact of Sustainability Dimensions in Improving the Quality of Financial Disclosure of Jordanian Shareholding Industrial Companies from the Point of View of External Jordanian Auditors, International Journal of Academic Research in Accounting, Finance and Management Sciences 9 (3): 192-200
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