The Impact of International Audit Firms (Big Four) on the Accounting Disclosure Level – A Study of Jordanian Manufacturing Listed Companies on Amman Securities Exchange


Abstract in English

This research focuses on the impact of one of environmental factors on the accounting disclosure level of firms according to International Financial Reporting Standards (IFRS), which is the impact of international audit firms (Big Four) on the accounting disclosure level. This research aims to study the level of accounting disclosure in the financial reports of Jordanian manufacturing listed companies on the Amman Securities Exchange, in addition to study the relationship between the audit of financial reports of listed companies by one of the Big Four firms and the level of accounting disclosure. The study found that the average of accounting disclosure level in Jordanian manufacturing listed companies on the Amman Securities Exchange is 62.15%. There is also a positive relationship between the auditing of financial reports of listed companies by one of the Big Four firms and the level of accounting disclosure for Jordanian manufacturing listed companies on the Amman Securities Exchange. This means that the level of accounting disclosure increases when the financial reports of listed companies is audited by one of the Big Four firms.

References used

ABDELSALAM, O.H., and WEETMAN, P., Measuring Accounting Disclosure in a Period of Complex Changes: the Case of Egypt. Advances in International Accounting, Vol. 20, 2007, pp.75–104
AHMED K. and NICHOLLS D., The impact of non-financial company characteristics on mandatory disclosure compliance in developing countries: The case of Bangladesh. The International Journal of Accounting, Vol. 29, 1994, pp.62–77
CHOI, F.D.S. et al., International Accounting, Third Edition, Prentice- Hall, Inc. 1999, p.250

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