Purpose -This study tries to evaluate the status of environmental disclosure in the financial reports of the Jordanian mining and extraction listed shareholding companies. İn addition, the study focuses on identifying the barriers, which are facing these companies. Methodology -Thus, to attain the aim of this study, the needed data have been collected through using a questionnaire as well as a set of secondary data, which are available in the annual reports of the study's sample. Findings -As a result, the study showed that though all companies are presenting the environmental disclosure technique in their annual reports, however, the usage of this technique is uneven between the companies. Conclusion -The study concluded that the Jordanian industrial companies do not pay attention to the forms of environmental disclosure.

The Effect of Applying Hedge Accounting in Reducing Future Financial Risks in Jordanian Commercial Banks The study aimed to identify the effect of applying hedge accounting on reducing the future financial risks of the Jordanian commercial banks by using financial ratios to find a practical method of calculating the hedge with its three categories and to address the future financial risks of commercial banks in Jordan. The researchers used both the descriptive and analytical methods based on the financial statements and reports of the Jordanian commercial banks for the period (2012-2017), in addition of using financial indicators. The study community included the published financial statements of the Jordanian commercial banks before applying hedge accounting and after in accordance with the amendments to IFRS Standard No. 9, as well as the banks listed in the Amman Exchange Market for the period of study. The sample of the study included all Jordanian commercial banks that disclosed the application of hedge accounting in their annual financial statements. The study concluded that there is a strong correlation between cash flow hedges and reducing the financial risks of Jordanian commercial banks after the application of hedge accounting for the period (2012-2017), and that there is a strong correlation between fair value hedges and reducing the financial risks. The fair value hedges have an explanatory capacity to reduce the financial risk by 27.4%. This has been derived from the R2 value. There is a weak correlation between the net investments in foreign currencies and the financial risks. The study recommended the importance of maintaining the use of hedge accounting to achieve fairness and honest representation in the final financial statements to the benefit of internal and external users.

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This study aims to demonstrate the effect of auditors' use of analytical procedures in the light of audit standard 520 (ISA 520) on the audit quality from the point of view of external auditors in Jordan. Moreover, the study sought to make valuable recommendations to develop audit methods and address weaknesses to take advantage of financial analysis methods. To achieve the objectives of the study, questionnaire was developed included (35) questions distributed to a sample of auditors practitioners of the audit profession and numbered (64) auditors, have been recovered, (60) of them were collected, and all of them, were used in analysis; One sample t-test was used to test the hypotheses of the study. the researcher found: There is a statistically significant impact of auditors' use of analytical procedures on the quality of  audit for both: the auditor 's use of financial ratios and the comparing financial ratios and extracted information with predetermined standards (financial analysis standards), also there are no statistically significant differences on the impact of auditors' use of analytical procedures on the quality of audit attributable to personal variables (educational qualification, specialization, duration of service). Finally, researchers Finally, the researcher made some recommendations to develop the audit process, the most important of them: The supervisory authorities shall ensure that Audit offices and auditors should comply with international auditing standards in general and in the field of analytical procedures based on the International Auditing Standard (520), as well as Standard No. (220) on Quality Auditing in particular. and professional standards and meet the wishes of users of financial statements to achieve quality control and be subject to peer review.