“Informational Content of Auditor’s Report and its Impact on Making Decisions from Lenders and Management’s View in the Jordanian Industrial Public Firms”
Dr. Majed Abdel Majeed Kabajeh, Dr. Ayman Mohammad Al Shanti, Dr. Firas Naim Dahmash, Dr. Abdullah Salah Hardan

Abstract
This study aims to measure the sufficiency, appropriateness, level of awareness and satisfaction of the auditor’s report content for making appropriate decisions by the managers and lenders of the Jordanian industrial public firms, in addition to measure the compliance of this report with International Auditing Standards. A random sample of 30 industrial firms and 10 lender banks were selected for the financial year of 2010, and the results indicated that the auditor's report content found to be inappropriate, insufficient and not completely neutral for decision making by both of the managements of the Jordanian industrial public firms and their lenders, and the lenders found that this report do not contribute positively in lending decisions. Also, the auditor's report content was not compliance with International Auditing Standards in the past and now, and these standards were not activated, and there is no recording for the subsequent events. Finally, the results indicated that there is no contrast between local legislations and the international auditing standards.

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