- HO1: The small and medium -sized enterprises in Jordan do not commit to employ accountants.
- HO2: The small and medium- sized enterprises in Jordan do not keep appropriate documents.
- HO3:The small and medium- sized enterprises in Jordan do not keep legal and organized records.
- HO4: The small and medium- sized enterprises in Jordan do not prepare the financial statements which
the international standard requires.
- HO5: The small and medium- sized enterprises in Jordan do not audit their accounts at a legal auditor
office.