The paper empirically tests the impact of company size and financial performance on Corporate Social Responsibility Disclosure (CSRD), from the Employees' and Environmental Dimensions perspective with reference to the disclosure frequency and quality of these dimensions among Jordanian industrial public share holding companies; whether there is an impact of firm size measured by total assets, ROA, ROE and Leverage on Corporate Social Responsibility Disclosures levels toward employees' dimension (CSRD1) and the environmental activities Dimension (CSRD2) in the Jordanian public industrial firms. The paper analysis is based on contents disclosed in their annual reports for 2013. The study applies suggested CSRD checklist for measuring the extent of CSRD in annual reports of these companies. Regression analysis is used to examine this issue. This study describes from theoretical point-of-view, social responsibility activities, as well as some financial performance, and firm size. Then, an empirical review is gained of reports published by a representative sample from the industrial sector. An attempt has been made to verify if there is a correlation between CSRD1, CSRD2 contents disclosed, financial performance; profitability, Leverage and size. The paper found solid evidence to accept positive significant influence of company size on both types of CSRD dimensions; employees and the environment. It found a negative significant impact of leverage on CSRDboth employees and environment-dimensions. However, the study showed a positive significant impact of operating performance measured by Return on Assets (ROA) for the sample on CSRD towards employees dimension only, the impact of ROA on CSRD towards the environmental dimension is positive and insignificant. The impact of ROE has negative insignificant on CSRD towards employees. Consequently, it showed Positive insignificant impact of ROE on CSRD towards environmental dimension. This paper opens a new research path in CSRD, financial performance and size, for a possible link between both variables; a matter that has not been previously explored in Jordanian Industrial Public Shareholding Companies.

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The aim of this study is to identify the factors affecting the effectiveness of internal audit in Jordanian Industrial Companies listed at Amman Stock Exchange from the perspective of internal auditors in these companies. To achieve the objectives of this study, and test the hypotheses, a questionnaire was designed consists of (40) questions, and distributed to the concerned sample of internal auditors. The hypotheses were tested, using statistical analysis like percentages, standard deviation, the arithmetic average, one sample (T) test, and variance analysis (ANOVA). The study indicated that demographic factors have no effect on the effectiveness of internal audit in Jordanian Industrial Companies, as well as there was no impact from the company’s size, nature of its organizational structure on the effectiveness of internal audit . The factors related to the srategic plan, and their impact on the effectiveness of internal audit, they all showed a very high average. A set of recommendations were proposed for boosting the effectiveness of internal audit. تهدف هذه الدراسة إلى التعرف على العوامل المؤثرة على فاعلية التدقيق الداخلي في الشركات الصناعية الاردنية المدرجة في السوق المالية من وجهة نظر العاملين في وظيفة التدقيق الداخلي في الشركات الصناعية الاردنية المدرجة في السوق المالية، ولتحقيق أهداف الدراسة وإختبار فرضياتها، فقد تم تصميم استبانة تكونت من (40) بندا وزعت على العينة النهائية والمعتمدة لأغراض البحث والتحليل والتي تمثل (40) شركة بواقع موظف واحد يشغل أعلى رتبة من العاملين في التدقيق الداخلي في كل منها، وذلك لأخذ آرائهم حول العوامل التي يمكن أن يعزى اليها درجة الاهمية على فاعلية التدقيق الداخلي، ولتحليل البيانات وإختبار الفرضيات تم استخدام التكرارات، والنسب المئوية، والانحراف المعياري، والمتوسط الحسابي، واختبار (T) لعينة واحدة، وتحليل التباين الأحادي (ANOVA)،  وتوصلت الدراسة إلى أنه لا تتأثر فاعلية التدقيق الداخلي في الشركات الصناعية الاردنية المدرجة في السوق المالية بكل من العوامل الديموغرافية للعاملين في وظيفة التدقيق الداخلي، ولا يوجد أهمية لكل من عمر الشركة، وارتباط المدقق في الهيكل التنظيمي فيها وحجم الشركة نفسها على فاعلية التدقيق الداخلي، لكن يوجد للعوامل المرتبطة بالخطة الإستراتيجية أهمية على فاعلية التدقيق الداخلي، وكذلك الحال بالنسبة الى العوامل البيئية المتعلقة بممارسات الشركة على فاعلية التدقيق الداخلي فيها، واختتمت الدراسة ببعض التوصيات.