Paper Title
The Impact of Board of Directors Members Characteristics and Audit Committee on Social Responsibility Disclosure

Abstract
This study aimed to measure the extent of disclosure of social responsibility inthe financial statements issued by banks and insurance companies listed on thePalestine Stock Exchange (PEX), examining the impact of the characteristics ofthe board members on the disclosure of social responsibility in the financialstatements for the selected companies, and examining the impact of thecharacteristics of the members of the Audit Committee on the disclosure of socialresponsibility in the financial statements, in addition to that, the study also aimedto assess the impact of the Audit Committee and the Board of Directors on thedisclosure of social responsibility in the financial statements by banks andinsurance companies listed on the (PEX). The study population consisted of all the banks and insurance companies listed onthe (PEX), which totaled to thirteen companies, including six banks and seveninsurance companies. In order to achieve the objectives of the study, the studyutilized the descriptive analytical method. In which the study depended onquantitative analysis methods by analyzing the data of the time series (PanelData), which represent the data from the 13 companies for the period from 2008to 2017, for the data analysis purposes, the researcher used the statistical program(E views) mainly to apply all statistical and standard methods. The study has come out with different results, of the main results that werereached is that the number of members of the Board of Directors, the experiencesof members of the Board of Directors, and the independence of the members ofthe Audit Committee has no impact on the disclosure of social responsibility,while the number of meetings of directors has an impact on the disclosure ofsocial responsibility. The results of the study showed that the members of theBoard of Directors and the Audit Committee have no role in applying orinfluencing the disclosure of social responsibility. Thus, the study recommended that the role of the members of the Board ofDirectors and the Audit Committee should be activated. In addition to that, it isrecommended that the members of the Board of Directors of the banks andinsurance companies listed on (PEX) should have financial background, and that the audit committees of the banks and insurance companies listed on the (PEX)should be formed have accounting background and have experience in auditingand financial control. Finally, the study recommended that the laws, andregulations issued by the Palestinian Monetary Authority and the Palestine StockExchange on governance and disclosure of social responsibility should beupdated and developed in a way that places more emphasis on socialresponsibility. Keywords - Board of Directors, Audit Committee, Disclosure, Social Responsibility.