This study examines the moderating effect of trained human capital on the associations of accounting information systems, generalized auditing software, and technology adoption with the performance of external auditors among Saudi listed companies. This study used a survey-based methodology. The final sample consisted of 136 responses with an 8% response rate. Using Smart-PL4 analysis, the results showed that there is a positive correlation between accounting information systems and external auditors. Conversely, a negative relationship between generalized auditing software and external auditors has been documented. In addition, this study reported a negative association between technology adoption and external auditors. However, the results highlight the positive relationship between trained human capital and external auditors. Overall, this study provides valuable insights for accounting and auditing policymakers on how external auditors’ performance is influenced by several factors in the Saudi audit market.

The paper aims to investigate the direct impact of accounting measurement, Social Capital Disclosure (SCD), and Accounting Conservatism (AC) on the Quality of Accounting Information (QAI), focusing on consistency in the context of Corporate Social Responsibility (CSR). The study involves industrial companies in the Yemeni capital, Sana’a. Hypotheses are developed and tested through the collected data from a questionnaire distributed to 178 employees. Results indicate a positive impact of accounting measurement, SCD, and AC on the quality and reliability of accounting information. However, when considering CSR as a moderating variable, these factors do not show a significant positive effect. The study is limited to industrial companies in Sana’a, and broader implications may require consideration of various other sectors.

Saudi labour market is unique in nature due to a number of aspects. It provides a picture of increas-ing job opportunity and, at the same time, higher level of youth unemployment. Like other countries, the employability of accounting graduates of Saudi Arabia is also subject to doubts. The present study assesses the convenience of accounting education for the unique requirements of Saudi labour market. The study collects data from 914 respondents from the three main stakeholders–students, faculty and accounting practitioners. The study finds that all the three stakeholders were of the opinion that the education was capable of meeting the unique requirements of the labour market in Saudi Arabia. A few suggestions are also presented, which would help improve the outcomes of the accounting programs and make the graduates employable.

The value chain and the target cost play significant role in achieving competitive advantage in many areas where both concepts are complement to each other. The two concepts also aim to reduce cost and maintain product quality. The current research aims to establish a framework of complementary association between value chain analysis and target costing system to achieve competitive advantage in manufacturing companies of Saudi Arabia. The study uses exploratory research to study the problem with the help of a structured questionnaire. The reported results show that target costing aids the manufacturing firms of Saudi Arabia in achieving the competitive advantage, and similar type of result holds with the value chain analysis. However, the target costing method is having an insignificant relationship with competitive advantage when combined with value chain analysis method, even after controlling for difficulties.

This study aims to determine client’s attitude explanatory factors for the selection of an Islamic bank at Jordan. Mainly, the study identifies factors shaping client’s attitude toward Islamic banks that are considered in clients' decision choices related to different behavioral theories. Data were randomly collected from Islamic banks clients in Jordan. A questionnaire was developed, distributed, and analyzed via the model of t-test on 138 clients. The results show that clients consider several factors in their choices between religious and non-religious. Essentially, religious factors are principles, absence of interest, religious edict or justification, profit-sharing, and Islamic price basis of banking services. The non-religious related factors were sufficient branches, caring and comfortable, appearance and internal decoration design, fast services, response to their clients’ needs, sufficient number of staff, giving clients the top priorities, clients' needs to include disclosing information as a part of accounting system adequacy. Adequate attention is needed to every client, competitive service prices, and the influence of friends and family. The study concludes that it is not possible to say that religious factors are enough, but the interest-free banking greatly represents the non-religious or the economic factors, and the profit-sharing principle is important; Policymakers must consider this to buildup a positive attitude toward Islamic banks. The findings recommend that religious and non-religious values significantly influence clients’ intentions and choices. It suggests that religious ethics is the most important factor, and the availability of information systems disclosing clients' needs.