Volume 11 • Issue 1 • PP: 31 –38 • 2024
Voluntary Disclosure–Profitability Nexus: The Moderating Effect of Audit Quality
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© 2024 The Author(s). Published by ASPG. This article is licensed under the Creative Commons Attribution 4.0 International License (CC BY 4.0).
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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.
Keywords
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