This study investigates how key audit matter (KAM) characteristics influence financial statement understandability and subsequent investor decision making. Using Structural Equation Modeling-Variance Based (SEM-VB) through Partial Least Squares (PLS), the analysis was conducted on a diverse global sample of investors from Europe, North America, Asia-Pacific, Africa, and Latin America. The results indicate that KAM accuracy, reliability, audit quality, and financial reporting quality significantly enhance perceived financial statement understandability, which in turn positively impacts investor judgments. The mediating role of understandability is confirmed, emphasizing its crucial influence on investors’ decisions. Additionally, an importance-performance map analysis (IPMA) identified KAM reliability and accuracy as the most critical factors. This study contributes to the theoretical and managerial understanding of audit practices and investor behavior.

This paper aimed to verify the relationship between Administrative Entrepreneurship, Imitative Entrepreneurship, and Acquisitive Entrepreneurship on Small business entrepreneurship with the intermediate role of Entrepreneurs. 310 questionnaires were obtained from Small business entrepreneurship in Jordan. The researchers used five points Likert scale questionnaires adapted from the literature. The results of the PLS-SEM indicated that the Acquisitive Entrepreneurship and Imitative Entrepreneurship had a significant impact on the creativity of the Small business entrepreneurship, while Administrative Entrepreneurship demonstrated an unimportant relationship with creativity. The results also highlight that Entrepreneurs mediated the relationship between Imitative Entrepreneurship and employee creativity, however, no mediation effect was found on Administrative Entrepreneurship and Acquisitive Entrepreneurship with creativity.

This study investigate the effects of high involvement human resources on organizational performance. The study is accomplished through hypothesizing the effect of high involvement work sys-tems on performance as the main relationship. This effect is theorized to be mediated through knowledge-based capital. Additionally, leadership style is considered as the potential moderating force in the theorized model. Data is analyzed from 380 collected questionnaires distributed among hotel employees in Jordan using structural equation modelling techniques. The results show that high involvement work systems had a positive effect on performance, social and human capital. Human and social capital mediating role is also observed. Finally, leadership style is emerged as a moderating variable affecting the relationship between high involvement work systems and performance. The findings of this study show the importance of the role played by human and knowledge-based capital in achieving human resources performance goals.