The Effect of The Internal Auditor Incentive on The Disclosure Of financial Information In Jordanian Industrial Companies

Abstract

The objective of the study is to investigate the relationship between internal auditor incentive and disclosure of financial information in Jordanian industrial companies. The quantitative research design was used in the study by (51) self-administrative questionnaire distributed to CEO in in Jordanian industrial companies, the data were analyzed by (SPSS 21) software. The results of the study showed there is a positive relationship between the internal auditor's incentives and the disclosure of financial information and there is a clear problem of the credibility of disclosure in the Jordanian industrial companies, where some financial information is hidden from outside parties for special reasons. According to the result of the study the researchers recommend that the Jordanian industrial companies pay attention to the incentives of the internal auditor and this study recommend the future researchers to focus on the all Jordanian companies. in addition recommend the future researchers to focus will be on examining the corporate governance policies as a moderating variable between internal auditing and disclosure credibility that will strengthen the relationship between them.