External Auditor Role in Auditing the Extent of Jordanian Industrial Public Shareholding Companies Compliance in Disclosing about Sustainability Reports Dimensions
Bibliographic record
Abstract
This study aimed to determine the role of the external auditor in auditing the extent of compliance of Jordanian industrial public shareholding companies in disclosing the dimensions of the sustainability reports. To achieve this study goal, the researcher used the t-test for binary comparisons in hypothesis testing. This study population consisted audit offices operate in Jordan, which amount is 82 registered and practicing offices in which 400 registered and practicing auditors work. The study sample was selected randomly from the external auditors in these offices and it consisted of 200 respondents. The study reached to there is a role for the external auditor in auditing the extent of compliance of Jordanian industrial public shareholding companies in disclosing the environmental, economic, and social dimensions. However, the level of this role in disclosing of social dimension was high. The study recommended that the external auditors should verify that companies are committed to publish information about extent of including of the environment in their vision or mission or objectives. The study also recommends confirmation of the auditor's obligation to ensure commitment of the companies in stating the environmental effects when taking investment decisions.
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How this classification was reachedexpand
Full frame distilled prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.
Codex and Gemma teacher scores by category
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.001 | 0.000 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.000 | 0.000 |
| Science and technology studies | 0.000 | 0.000 |
| Scholarly communication | 0.000 | 0.001 |
| Open science | 0.001 | 0.000 |
| Research integrity | 0.000 | 0.000 |
| Insufficient payload (model declined to judge) | 0.000 | 0.000 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one teacher head, not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".