Abstract
This study aimed at testing the perspectives of investors in Amman Stock Exchange (ASE) toward the impact of corporate governance on credibility gab. Corporate governance was proxied by the level of auditors’ commitment towards implementing International Audit Standards and Quality Control Standards. Data was collected by using a questionnaire that was distributed on 125 respondents, but only 102 were returned. The statistical analysis showed a significant positive impactfor the International Audit Standards and Quality Control Standards on credibility gap. Results also showed that there are differences in responses refer to gender, education, and experience.
Keywords: corporate governance, credibility gap, International Audit Standards, and Quality Control Standards.