%0 Journal Article %T Corporate Governance and Credibility Gap: Empirical Evidence from Jordan %A Madher Ebrahim Hamdallah %J International Business Research %D 2012 %I %R 10.5539/ibr.v5n11p178 %X This study aimed to examine what shareholders think about auditors in relation with corporate governance by using an inferential descriptive statistical analysis. Corporate governance has shown flaws; where part of it was done to the weakness of shareholders activism, and because auditing is a very important avenue of faithful representation (credibility gap) of financial statements, and shareholders depend on auditors¡¯ reports, this article utilized primary data by distributing a questionnaire to the shareholders representatives in Amman Stock Exchange that focused on the affect of the auditors¡¯ independency and code of ethics on the credibility gap, including demographic factors. Results showed a positive relationship between the auditors¡¯ independency and there implementation of the code of ethics on the credibility gap, and results also showed that females were more realizable of the credibility gap than males. %U http://www.ccsenet.org/journal/index.php/ibr/article/view/21479