aspg-1-2301-1792176615 20261016185015 American Scientific Publishing Group admin@americaspg.com American Scientific Publishing Group American Journal of Business and Operations Research AJBOR 2770-0216 2692-2967 2024 11 1 Mohammed Hassan Makhlouf Faculty of Business, Isra University, Jordan Ashraf Almaharmeh Faculty of Business, Isra University, Jordan The study aims to explore the moderating effect of audit quality on the association between voluntary disclosure and profitability. The study sample consists of (34) industrial companies listed on the "Amman Stock Exchange (ASE)" during the period (2017-2021). To achieve the objectives of the study, the content analysis method has been used to measure the impact of voluntary disclosure by reviewing 32 items of voluntary disclosure. Several statistical methods that fit the objectives of the study are used as well. The results of the study show that there is a positive association between the voluntary disclosure level and the profitability of the company, and that the moderating variable of audit quality negatively affects the relationship between voluntary disclosure and the profitability of the company. Considering the aforesaid results, the study recommends making voluntary disclosure by the industrial companies listed on the "ASE" due to its role in enhancing the profitability of companies. 2024 31 38 2301 https://creativecommons.org/licenses/by/4.0/ 10.54216/AJBOR.110105 https://americaspg.com/journal/1/article/2301 https://americaspg.com/storage/articles/manuscripts/01M4F0WCFBHT7NY5FVXSX0WMQG.pdf