The Influence of Audit Committee Characteristics on Voluntary Disclosure of Annual Financial Reports in Jordan

This study examines the influence of audit committee characteristics on voluntary disclosure non-financial firms considering context Amman stock exchange (ASE). As a result, total number 140 were annually considered as samples between 2015 and 2019 making up to 4 years reports. To measure impacts information disclosure, hypotheses tested from selected listed in Jordan. On test for hypotheses, descriptive analysis was carried out followed by model multiple regressions. The outcome findings this however indicated positive relationship factors independent committee, sizes, directorships members corporate disclosure. rate at which meetings held financial expertise observed be associated significantly with results further revealed strong significance difference investors accounting sector policy makers accuracy monitoring process reporting. current research projected foresight ideas improve governance Jordan other developing countries tendency imposing reliable regulation bodies.