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 study aims to investigate the extent and nature of corporate social responsibility (CSR) disclosure in the context of Jordan. It also empirically examines the impact of board composition variables (size, independent [non-executive] directors, CEO/chairman duality, age and gender)...

The purpose of this paper is to examine the factors influencing the level of environmental disclosure information from a sample of 45 Indian industrial listed companies in their websites. In order to explain the reasons for the disclosure of environmental information by the companies, legitimacy...

The main objectives of this paper are to evaluate social responsibility disclosure practices in the annual reports of Jordanian industrial companies and to determine the effect of certain company characteristics in explaining variation in social responsibility information found in companies'...