أثر فجوة التوقعات في التدقيق على مدى استخدام التقارير المالية على الإنترنت من قبل المستثمرين المؤسسيين في الأردن

الملخص EN

The current study aimed at identifing the extent of the presence of expectations gap in auditing (the performance gap), regarding online financial reporting, amonest auditors and institutional investors in Jordan, in addition to determining the impact of this gap, if existed, on the use of institutional investors of financial reports published on the website of the companies listed on the Amman Stock Exchange.

The study data was collected using a questionnaire survey among Jordanian external auditors and institutional investors in the Amman Stock Exchange.

The institutional investors sample included the managers of investment portfolios in banks, insurance companies and financial intermediation companies.

As a result, out of 162 distributed quastionnaires, 122 valid questionnaires were collected and analyzed (93 for auditors and 29 for investors Founders).

To test the study hypotheses, )t-test( for independent samples and simple regression test were impelented.

The study concluded with a set of results: First, the auditors evaluate his work as having a high performance, while the institutional investors believe that the performance of the auditor is not at the level of expectations (performance gap).

The results of this study also showed that there is a statistically significant negative effect of the performance gap on the extent of using the information published on the company's website by instituational investors in Jordan, that is, the higher the performance gap, the less institutional investors use the information published on the Internet.