مدي اسهام بنود الاستقلالية الواردة بقانون سيربنس- اوكسلي في تعزيز استقلالية المحاسب القانوني الاردني و اثرها في تقليص فجوة التوقعات دراسة ميدانية من وجهة نظر كل من مدققي القوائم المالية و المستثمرين الموسسين

English Abstract: The purpose of this study is to investigate the capability of Sarbanes-Oxley Act in enhancing the independence of the Jordanian Public Accountant, and its impact on the audit expectations gap. To achieve these objectives, a questionnaire was developed and distributed to a sample of Jordanian external auditors, and Institutional Investors. Descriptive statistics, one sample T- test, and two independent samples T- test were used. Results show that Sarbanes-Oxley Act is expected to enhance the independence of the Jordanian external public accountant, and reduce the audit expectation gap. It also shows that there are significant differences between auditors and institutional investors regarding the capability of Sarbanes-Oxley Act in enhancing the independence of the Jordanian public accountant, and reducing the expectations gap. Based on those results the researchers recommend that non-audit services must be defined and sufficient instructions should be undertaken to protect auditor’s independence using Sarbanes-Oxley Act to achieve that. The role of audit committees in the Jordanian listed companies must be activated, and the public needs to be educated concerning the auditor’s independence in order to reduce the expectation gap.