...Mohsen Souissi; Hichem Khlif Purpose The purpose of this paper is to meta‐analyze the results of 22 empirical studies that examine the relationship between voluntary disclosure and cost of equity capital. The authors examine whether differences in results are attributable to moderating effects...

... by Piot and Janin (2007) is that the presence of a big 5 auditor makes no difference regarding earnings management activities. Therefore, in order to check the robustness of the above hypothesis, the following hypotheses were formulated: Auditors Auditing Jordan Equity capital Stakeholder...