Role of external auditing on improving the corporate governance is not clearly among the Arabian companies. The purpose of this study is to review and examine the relationship between external auditing and corporate governance in Arab countries. Related literature was extracted from reliable sources and filtering was conducted to select the articles that fit in the scope of this study. The findings indicate that countries such as Algeria and Iraq received the largest number of articles. Time of the studies is limited to six years with the majority are adopting secondary data or time series data approach. For studies with a questionnaire, approach, the sample size was small and accountants were mainly the respondents of these studies. Listed companies received the majority of the studies and articles related to the issue is increasing. The future work is suggested to investigate the relationship in other countries and to adopt qualitative and quantitative approach using larger sample size or time frame to enhance the generalizability

In an era where organizations are increasingly recognizing the paramount importance of addressing societal and environmental concerns, corporate social responsibility (CSR) has emerged as a pivotal facet of contemporary business practices. Within the banking sector, Islamic banks assume a significant role in advocating ethical and socially responsible conduct. This study delves into the impact of the board of directors' characteristics on corporate social responsibility disclosures (CSRD) within Jordanian Islamic banks. Data were meticulously gathered from three Jordanian Islamic banks, all of which are listed on the Amman Stock Exchange (ASE), over the span of the years 2010 to 2022. Our findings illuminate that Jordanian Islamic banks, on average, disclose 47 percent of their CSR endeavors, marking a commendable level of transparency, particularly when contrasted with less developed economies. Notably, independent directors comprise 42% of the board composition, with the average age of board members standing at 41 years. Moreover, 8.10% of board members hold degrees in finance and accounting, while 0.24% possess professional experience within the Big Four accounting firms. On average, Jordanian Islamic banks convene 10.27 board meetings annually, and 48% of directors maintain multiple directorships. Significantly, our analysis underscores that all examined characteristics of board members have a favorable influence on CSR disclosure within Jordanian Islamic banks. This paper constitutes a substantial contribution to the extant literature by providing empirical substantiation of the nexus between the board of directors' characteristics and CSRD in Jordanian Islamic banks, with a specific emphasis on the unique domain of Islamic banking, which has hitherto received limited scholarly attention. Further avenues of research are recommended to explore additional variables and delve deeper into the intricate interplay between board characteristics, external contextual factors, and the disclosure of CSR activities.

Several factors influence earnings management, with corporate governance emerging as a crucial force capable of curbing fraudulent practices. Corporate governance has the capacity to decrease or even eliminate fraudulent behaviour. The extent of earnings management could impact how well corporate governance policies safeguard shareholder interests. However, the financial markets have suffered from a series of corporate scandals over the past years, with earnings management highlighted as one of the most important challenges that weaken the quality of financial reports. Furthermore, this development led to the establishment of an independent auditor. The objective of this study is to investigate the impact of corporate governance on earnings management in Jordan. The study's sample consisted of all industrial companies listed on the Amman Stock Exchange (ASE), utilizing secondary data from 2010 to 2020. A non-probability technique was employed, and the data analysis was conducted using STATA. The results indicate that corporate governance negatively affects earnings management in companies listed on the Amman Stock Exchange. The study's findings underscore the negative effect of corporate governance on earnings management within the companies listed on the Amman Stock Exchange. Moreover, it highlights the role of external audits as a means to address agency problems and constrain earnings management behaviours. Consequently, recommendations emerged from the study, advocating for an increase in board members to diversify experiences and enhance investment decisions. The study also stresses the necessity of intensive training for external audit staff to elevate their professional competence, enabling better monitoring and evaluation of company performance for public interest. Embracing governance guidelines stands out as pivotal in securing reliable and credible financial reports, aiding users in making informed financial decisions. Adopting the guiding rules of governance contributes to the Jordanian public due to their importance in obtaining reliable and credible financial reports, serving the purposes of the users of those reports in making rational financial decisions. Additionally, there is an emphasis on the importance of increasing effective cooperation within the company between the board of directors, the Audit committee, the Executive Management, and external auditors to provide good and effective governance. A transparent relationship between them in terms of exchanging information and ensuring independence is necessary to obtain reliable financial reports.