The Impact of Green Auditing on Organizational Performance in Jordan: the Moderating Effect of the Auditor’s Opinion

Authors

Ahmad Bawaneh, Amman University College Financial & Managerial Science, Al-Balqa Applied Unvirsity, Amman, JordanFollow
Deema Massadeh, Amman University College Financial & Managerial Science, Al-Balqa Applied Unvirsity, Amman, JordanFollow
Iman Akour, Information systems Department, University of Sharjah, Al-Sharjah, United Arab EmiratesFollow
Ayman Abu Haija, Accounting Department, School of Business, Jadara University, Irbid, JordanFollow

Abstract

The Underlying study is highly significant for the management of organisations and government to understand the importance of green auditing in controlling the carbon footprint in their country.The primary data collection method has been employed in the underlying research because the information has been accumulated directly from the relevant participants and questionnaire surveys have been conducted with the 300 auditors in the energy sector of the Jordan.The overall findings of the study mainly suggest that there is significant impact of green auditing on organisation performance in Jordan with the moderating effect of auditor’s opinion.Therefore, it is recommended to the Jordanian energy sector to carry out green audit on the annual and semi-annual basis for the purpose of maintaining records and take auditor’s opinion on the ground on which the audit has to be conducted.

Recommended Citation

Bawaneh, Ahmad; Massadeh, Deema; Akour, Iman; and Abu Haija, Ayman (2023) "The Impact of Green Auditing on Organizational Performance in Jordan: the Moderating Effect of the Auditor’s Opinion," Information Sciences Letters: Vol. 12 : Iss. 3 , PP -.
Available at: https://digitalcommons.aaru.edu.jo/isl/vol12/iss3/37