.... The findings may help regulatory bodies and policymakers boost ESG reporting credibility by providing assurance from an impartial third party with strong duties. Developing ESG reporting dependability and comparability requires institutional support and professional pressure. Jordan may increase punishments...

... matters Earnings management COVID-19 Agency theory Jordan The practice of earnings management has sparked worldwide concern, due to its negative impact on financial reporting and subsequent effects on financial markets (Amara et al., 2025a). According to Barghathi et al...

..., Jordan. Design/methodology/approach A year-industry fixed-effects OLS regression model has been employed to test the developed hypotheses. The regression analysis of the period from 2005 to 2022 tests the presence of KAM disclosures in Jordanian finance business, while the regression analysis...

... useful data for Jordanian officials to examine the auditing industry's difficulties while refining regulations and revising auditor pricing. Additionally, the results offer advice to Jordan's regulatory bodies who oversee the auditing industry. Arguably, results from Jordan may be extrapolated to other...