Walid Omar Owais
Voluntary disclosure has a considerable importance in financial markets through which the companies’ business can be provided and helps those in charge of their business, in that disclosing activities and processes would establish and create ideas among customers and stakeholders who deal with these companies. Such a disclosure would also mitigate the levels of ambiguity among the external parties about the future and performance of the company. The aimed of this study is to determine the role of voluntary disclosure in building confidence in financial reporting. To achieve the goals of the study, the researcher created a questionnaire to collect data from the study sample. The study population consisted of the external auditors accredited in the Jordanian securities commission and the internal auditors working in the services companies with a total of (374) external and internal auditors. The study results showed that voluntary disclosure promotes confidence in the financial reports of services companies enlisted in Jordanian securities commission. Also the results revealed that there are no statistically significant differences between the opinions of the two samples of the study regarding the role of voluntary disclosure in promoting confidence in the financial reports.