Does Moral Intelligence Affect Corporate Social Responsibility Disclosures? A Field Study of the Financial Statements Preparers in the Jordanian Industrial Sector

Exploring how the degree of corporate social responsibility (CSR) disclosure among Jordanian industrial firms is affected by fiscal statement arrangers? moral intelligence is this research?s aim. It was anticipated that the higher extent of financial statements? CSR disclosures is correlated to fiscal statement arrangers? greater moral intelligence. Overall, the process of preparing fiscal reports and the level of CSR disclosure were found to be positively correlated to a greater degree of moral intelligence, thus confirming the research hypotheses