This thesis addressed the issue of the commitment of issuers of stock to transparency and disclosure in accordance with the Law of Oman, which is the most important key principles of corporate governance, the rules aiming to protect small investors in joint stock companies. The research includes the introductory chapter in a statement issuers, through the definition of issuers in the Study of the first, then the Provisions of the commitment to transparency and disclosure in the Study of second. The first section of the research include two chapters, first chapter discusses the scope of the commitment to transparency and disclosure and the second was devoted researcher to talk about the content of transparency and disclosure, While the second section included two chapters for the first controls the commitment to transparency and disclosure in accordance with the Law of Oman, with some comparison with what is provided by the legislature the UAE, the second chapter penalty breach of transparency and disclosure, At the end of the research the researcher to several conclusions and recommendations of the thought that it would contribute to improved control and efficiency of the stock market, and to protect small investors in the public shareholding companies.