This study aimed to state the extent of Jordanian auditors’ commitment in auditing the social performance in the Jordanian public shareholding companies in the area of personnel, product quality, consumer protection, environment and community service. The questionnaire has been prepared for this purpose and distributed to a sample of (90) Jordanian Auditors. The results were analyzed by using statistical program Spss. The study concluded that there is a commitment by the Jordanian auditors in auditing the social performance in an average degree in the area of workers, environmental cost, product quality, and consumer protection, but the Auditors obligation when auditing the social performance in the field of community service was not enough. The study recommended that the Auditors must increase their attention to audit the social performance in the field of community service, as well as the auditors should disclose the cases of non-compliance by the companies to disclose social performance or companies that causing harm to the environment.
M. Al-Omari, Ahmad Dr and Almwalla, Mona Dr
"The Extent Adherence of Jordanian Auditors To Audit Social Performance Of Jordanian Shareholding Companies,"
Arab Journal of Administration المجلة العربية للإدارة: Vol. 33
, Article 3.
Available at: https://digitalcommons.aaru.edu.jo/aja/vol33/iss2/3