The Role of Audit Committee in Improving Voluntary Disclosure “Field Study on Jordanian Insurance Companies"
This study aims to provide and explain the relationship between audit committee roles and voluntary disclosure, and how audit committee tries to enhance her role in voluntary disclosure among Jordanian insurance companies listed in Amman stock exchange (24 company). We concentrated on two roles, reviewing accounting policies and risk management, through questionnaire distributed to all audit committee members in insurance companies (84 members), (75) questionnaire was accepted and used in the pilot analysis of the originally distributed questionnaires at (percentage of 89.3%). we found that these two roles influence the level of voluntary disclosure among insurance companies. audit committee followed specific procedures in reviewing, supervising and control of the company accounting policies to improve the voluntary disclosure. Moreover, about risk management, the study concluded that the audit committee covers all aspects of the company's operations and sets clear methods for each type of risk and how to deal with them in accordance with the voluntary disclosure of the company.
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