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...

Purpose: This paper aims to systematically review how corporations are increasingly using social media to strategically disseminate information to investors, including different research tracks, then identify the gaps to propose future research opportunities. Design/methodology/approach: The...

Purpose The main aim of this paper is to provide an overview of the most influential economic changes and accounting legislation affecting financial reporting and disclosure practices in Jordan. It also provides an overview of disclosure studies conducted in Jordan covering the year(s) between...