The Importance of the Accounting Disclosure as a Mediator Factor between the Shareholders of the Cash Waqf in the Kingdom of Saudi Arabia: The Theory of Planned Behavior

Abstract

The study aimed to clarify the importance of accounting disclosure on the behavior of Cash Waqf (endowments) contributors through the theoretical approach and literature review. In addition, the study tests whether obligatory annual financial statements may facilitate communication between organizations and their shareholders, as the research problem lies in lack of commitment or availability of financial reports. The study uses the qualitative approach through the theoretical method and literature review. The study found that the there are deficient studies in this field, especially in the Kingdom of Saudi Arabia, that is through reviewing previous literature, which prompted the researchers to continue this study in order to answer research questions and achieve the research objectives.