The purpose of this research is to find out the effectiveness of E- auditing in improving financial performance at banks operating in Jordan by identifying the association between financial performance, (ROE, Profitability) and E- auditing. To attain the study objectives, A cross-sectional survey method was used to collect data from a sample of employees who work in banks, The preliminary data was collected using electronic structured Likert-Scale questionnaires. The population comprised 25 banks operating in Jordan with 160 employees in the accounting departments. A total of 113 questionnaires were completed and returned electronically from accountants who work in the banks. The SPSS statistical programs were used to analyze the data collected; the results of the analysis found that E- auditing significantly improves the financial performance at banks operating in Jordan. The study concludes that banks should adopt the effective and expanded use of E- audit as it gives independent, truthful, and trusted financial audit information. Banks in Jordan should embrace the effective and expanded use of E- auditing to assure detection of financial fraud, thus sealing routine financial loopholes.

This study aims to examine the impact of environmental accounting on corporate social responsibility in industrial companies listed on the Amman Stock Exchange. A quantitative approach was employed, utilizing a questionnaire to verify this impact. The results indicated a strong and positive relationship between environmental accounting practices and corporate social responsibility. These findings call for serious measures to embrace environmental accounting practices in industrial companies, as they have the potential to enhance professional development and overall corporate performance. Decision-makers in this context are advised to take steps towards integrating environmental accounting concepts, as this move can contribute to increased productivity and success within these organizations, considering the challenges of our rapidly changing and interconnected world.

The study aimed to explore The Role of Big Data in Improving the Balanced Scorecard in Jordanian Commercial Banks. The descriptive approach was employed, and the quantitative method was adopted to achieve the study’s objectives and test its hypotheses. A questionnaire tool was developed, consisting of four sections for big data and four sections for the balanced scorecard, comprising a total of 48 items. The validity and reliability of the tool were verified. The questionnaire was allocated to a sample of 400 employees of the study community which is the Jordanian commercial banks. The study's findings revealed that big data has a statistically significant impact on enhancing the balanced scorecard in Jordanian commercial banks. Dimensions of big data, such as "variety" and "veracity," had a positive and direct effect on improving all aspects of the balanced scorecard, including financial performance, customer service, learning, and growth. On the other hand, the impact of "volume" and "velocity" was limited or statistically insignificant in some aspects. According to multiple regression analyses, big data contributes to explaining 82% of the improvements observed in the balanced scorecard, highlighting the importance of investing in big data to enhance operational and financial performance.