摘要：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.
