The paper aimed to examine the impact of corporate governance on the financial performance of commercial banks in Jordan. The variables used to measure corporate governance were the board of directors' size, independent members of the board of directors, and the number of audit committee members, while those used to measure financial performance were return on investment, return on equity and earnings per share. The study used a quantitative approach based on the data of 12 commercial banks in Jordan during the period 2005-2022. The panel data were analyzed using the EViews software based on the ordinary least squares time series technique. The paper found the effect of all corporate governance variables on both return on investment and return on equity. However, it indicated that the board of directors' size and the independent members of the board of directors had an impact on earnings per share. This study highlighted corporate governance variables in one of the significant sectors of developing economies. Moreover, it recommended the need to review the principles used in selecting members of the audit committee for commercial banks in Jordan, due to their importance in developing long-term financial performance.

This study examines the extent of adoption of electronic payment methods in Jordanian banks and compares them with traditional alternatives. Focusing on banking customer behavior, we conducted a comprehensive survey among banking customers to uncover insights on trust, perceived benefits, financial literacy, ease of use, security and cost considerations. By analyzing the data collected using the questionnaire study tool, we reveal the motivations behind customers’ electronic payment preferences. By highlighting these factors, our research contributes to the understanding of the evolving payment landscape and provides actionable insights to enhance the adoption of electronic payment in Jordan’s financial system, in line with global technological trends. The results of the study revealed that all study variables had a significant impact (trust, ease of use, perceived security, and cost of service) on the use of electronic payment methods. In addition, gender, number of years of dealing with the bank, and type of electronic payment used more than once by customers in the banking sector did not have a significant impact.

The current manuscript aimed to explain the impact of big data on the financial reporting quality of the industrial sector in Jordan. To achieve the manuscript goals and validate hypotheses, a field study was conducted by distributing a questionnaire to 325 financial managers in industrial companies listed on the Amman Stock Exchange during a specific period. Gathered data were analyzed using structural equation modeling (SEM). The manuscript concluded that the big data dimensions, including variety, volume, and velocity, had a positive impact on financial reporting quality. Therefore, a set of recommendations were provided to managers of the industrial companies in Jordan to put in place an extensive data governance system to as-sure data quality, security, privacy, and compliance. To ensure the integrity and dependability of financial reporting, define data ownership, create data quality standards, and develop processes for data access, use, and preservation.