The paper presents a fresh empirical approach for clarifying the impact of Jordan's most prevalent forms of ownership on the link between the “fair value (FV)” model share of assets and auditing costs. Using information gathered from 105 Jordanian financial listed companies spanning 2005 to 2018, ordinary least squares regression is applied in this paper. While financial institution ownership variables cause the opposite to be observed, family ownership decreases the link among the share of assets at FV and audit expenses. Family ownership results in decreased auditing costs paid only for “Level 1” assets; conversely, the extremely uncertain FV assets “Level 2 & 3” show the opposite. Financial institutional ownership demonstrates that auditing FV Level 1 leads to higher auditing costs. When relating FV Levels 2 and 3, the moderating effect of financial institutional ownership was significantly negative. No significant moderating effect of government ownership is confirmed. The inconclusive and limited empirical explanation of audit costs resulting from the FV model from a Western setting motivates our investigation. This study is considered as a unique study as it takes into account the most prevalent types of ownership in the Jordanian context in the FV studies reviewing auditees in Jordan. New evidence is generated by documenting audit characteristics of Jordan, a developing country, and its institutional environment and compliance with the FV model. The results are useful to regulators and policymakers in regulating the auditing profession and resolving FV audit-related conflicts and issues.

The research aims to investigate how strategic entrepreneurship through innovative effectiveness is used to create value within firms. Using structural equation modeling, data from 55 private hospitals in Jordan were gathered. For this research, 230 directors, managers, and department heads were enlisted. An entrepreneurial mindset was found to have a significant and positive correlation with innovative effectiveness while having a business alignment also had a positive and significant correlation with innovative effectiveness. However, innovative effectiveness had a positive but insignificant correlation with the creation of firm value. The research concluded that strategic entrepreneurship had a positive effect on the creation of firm value.

The objective of the current study is to explore how certain attributes of chief executive officers (CEOs), such as their innovativeness, knowledge of information systems (IS), and trust in technology and technological factors (Compatibility, relative advantage, and complexity) on the utilization of accounting information systems (AIS) in companies across various industries in Jordan. The research gathered data through a structured questionnaire, which included a 7-point scale. The respondents were CEO/owner of small, medium, and large enterprises (SMEs) in Jordan. A total of 315 valid responses were analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) technique. The findings indicated a significant and positive correlation between complexity, compatibility, CEOs trust in technologies, CEOs information system (IS) knowledge, and the utilization of AIS. However, CEO innovativeness and relative advantage have an insignificant impact on AIS use. The present study is the first to examine CEO characteristics in the AIS context. The practical and theoretical implications derived from the empirical findings of this study offer valuable insights for managers and practitioners. These insights aim to enhance their understanding of the fundamental factors crucial for the successful implementation of AIS in companies, ultimately contributing to improved firm performance.

This research aims to investigate the impact of digital transformation on the operational efficiency, customer experience, competitive advantage, organizational performance, and risk management in Jordanian Islamic banks. A descriptive analytical method was used, collecting primary data from a survey of 68 employees across four Islamic banks. Statistical tools, including linear regression and correlation, were used for data analysis and hypothesis testing. The findings revealed that digital transformation significantly influences the operational efficiency, competitive advantage, customer experience, organizational performance, and risk management of Islamic banks at a significance level of α ≤ 0.05. While digital transformation generally enhanced operational outcomes and customer experience, it also increased exposure to risks such as electronic attacks, fraud, and privacy concerns. The results highlight the importance of integrating digital transformation in Islamic banking while employing robust risk management strategies. These findings provide insights for policymakers, bank managers, and researchers in formulating strategic initiatives for digital transformation in the banking sector. The research contributes to the literature by focusing on the role of digital transformation in Islamic banking, a less-explored area in academic studies. This research also presents valuable implications for practice, specifically for banks and regulators to balance the potential of digital transformation with the associated risks.

The study aimed to evaluate how cloud technology implementation would affect Jordanian industrial businesses' financial statements' integrity across a range of variables (financial condition, income, cash flow, owners' equity). The investigation involved employees from financial and internal audit departments, including various job titles. A random sample of 150 questionnaires was distributed among the study population, with a 96% response rate (145 retrieved). Respondents were scored using a Likert five-point scale on the 44-paragraph questionnaire. To accomplish its goals, the study used a descriptive-analytical methodology and statistical techniques such as path analysis (using AMOS) and simple linear regression analysis (using SPSS). According to the study, the implementation of cloud accounting has a statistically significant effect on the quality of financial statements by Dimension (statement of financial position, income statement, statement of cash flows, and list of equity), according to the study. Applying cloud accounting has a statistically significant effect on the internal control system, and the internal control system has a statistically significant impact on the accuracy of financial statements. Furthermore, cloud accounting has a statistically significant impact on the quality of financial statements in Jordanian industrial companies through the internal control system as an intermediate variable. The study made several recommendations in light of the earlier findings, the most significant of which are: determining the internal control system's current state both before and after cloud accounting was implemented; creating and executing a robust internal control system compliant with international accounting standards; and assessing the suitability of cloud accounting solutions through thorough evaluations. The report also emphasized how crucial it is to set up ongoing audit and internal control systems to evaluate how well the internal control and cloud accounting systems are working together.

This study examines the relationship between the types of Artificial Intelligence (AI) technology employed and monitoring tax payments. A thorough literature review is conducted to examine different AI technologies in the context of tax administration. These include machine learning algorithms (MLA), natural language processing (NLP) technology, robotic process automation (RPA), explainable artificial intelligence (XAI), and advanced data analytics techniques (DAT). A variety of technologies, such as big data analytics, task automation, task automation, unstructured data analysis, and predictive modeling, are available to improve tax payment monitoring procedures. Recommendations for further study to expand our knowledge and use of AI in tax payment monitoring are included, along with the consequences of AI adoption for tax authorities, policymakers, and practitioners.

Promoting sustainability development in education is a global endeavor, aiming to foster the sharing of experiences and knowledge on sustainability development. To achieve that, educational institutions worldwide have increasingly embraced educational technology and integrated online learning components into their instructional methods. This research focuses on the pivotal role of students as influential catalysts for advancing sustainable development within higher education. Specifically, it investigates the extent of students' familiarity with sustainable development initiatives within higher education institutions in the UAE. To achieve this objective, the study introduces the Technology-Integration Framework for Education Sustainable Development (TIFESD), which serves as an evaluative tool for appraising students' awareness of technology-driven elements woven into the broader context of Education for Sustainable Development (ESD) within their respective universities. The research employs a quantitative methodology, encompassing the collection of 513 survey responses from students across nine universities in the UAE. This data analysis explores the potential relationship between the integration of technology and students' cognizance of factors that bolster sustainable development. The study's outcomes underscore students' profound awareness of a spectrum of technology-driven elements, including Green Campus initiatives, Smart Education strategies, Smart Campus facilities, and the influence of curriculum and course offerings—all of which collectively contribute to the advancement of sustainable development practices within higher education institutions.

The aim of this study was to examine how the implications of the Covid-19 pandemic moderate the impact of Artificial Intelligence (AI) on the effective application of Cyber Governance (CG) in Islamic banks. A total of 93 questionnaires from branch heads of Islamic banks were used in this study, and the data were analyzed using the Statistical Package for Social Sciences (SPSS) through descriptive-analytical methods. The findings indicated that AI has a significant influence on the effective application of CG in Islamic banks. The study also revealed that the Covid-19 Pandemic positively moderates the influence of AI on the effective application of CG in Islamic banks. The results of this study have implications for regulators and decision-makers in proposing new legislation to effectively apply CG in the Islamic banking sector, which can help protect public funds and limit cyber-attacks. This study is the first to investigate the moderating effect of the Covid-19 pandemic on the influence of AI on the effective application of CG in Islamic banks.

The objective of this study is to examine the role of external factors including MP, CP, and NP on the intention to adopt Cloud Based Accounting Information System (CB-AIS). The study proposes a theoretical framework based on institutional theory (INT). The data were collected from small and medium sized enterprise (SMEs) operating in Jordan. A total of 600 questionnaires were distributed to selected SMEs and only 142 were returned and used for the analysis. The empirical data were analyzed using the PLS-SEM modelling. The findings showed that MP, CP, and NP had significant direct associations with the CB-AIS intention to adopt. The results provide important insights to managers, researchers and policymakers to help them understand the importance of CB-AIS adopting to enhance firm performance.

This paper aims to contribute to the literature by examining whether audit committees' attributes affect risk disclosure practiced by Jordanian listed companies. Selecting a sample of 94 Jordanian companies listed on Amman Stock Exchange, the authors carried out a manual content analysis on annual reports to determine the level of risk disclosure. Random effect model was employed in the analysis. Empirical results show that the audit committee size had a positive effect on the level of risk disclosure. However, there was no evidence that the frequency of the audit committee meetings, expertise or overlapping of the audit committee membership were significantly related to the risk disclosure. The findings are important for standard setters to improve their comprehension about the influence of audit committee in disclosing risk information and reconsider the effective monitoring role played by audit committee.