This paper was conducted to determine the importance of applying the features of responsibility accounting in Jordanian shareholding companies in limiting occupational fraud from the point of view of internal auditors and external auditors. It focuses on comparing their opinions and attitudes towards this issue. The study used a questionnaire that was designed and distributed to a random sample of 98 internal auditors who were shareholders of the firms and 93 external auditors who audited the accounts of the companies. The data collection tool included paragraphs about the seven features of responsibility accounting represented like dividing the organizational structure of the company into responsibility centers, and the existence of a system of delegation to the managers of responsibility centers with their powers in the shareholding. Statistical analysis of the data was performed using the SPSS statistical package. It was found that there is a role to adopt and apply all the features of responsibility accounting in Jordanian shareholding companies from the point of view of both internal and external auditors in limiting occupational fraud. The study recommended the adoption of an accounting system in companies that are in line with responsibility accounting given their role in limiting occupational fraud. The study also sheds light on the importance of external auditors giving attention to reviewing and evaluating the organizational environment and administrative procedures in the company to ensure that they are consistent with integrity and honesty.

When the Corona-virus pandemic hit the world, executing and performing the jobs of the remote world became an imperative, this pandemic became as motivator to create this study which aimed to reveal the advantages and threats that encounter the implementing of Cloud Accounting Information Systems CAIS from the view point of external auditors. For that purpose, a questionnaire was developed and distributed then from 198 valid questionnaires which were analyzed by a T- test. It has been found that the main advantages are a reduction of labor and overtime costs because of the ability to access the system from anywhere, while penetration, interruption, and confidentiality are the main threats, also it was found that there is a strong relationship between implementing cloud accounting information systems (CAIS) and the limiting manipulation of financial information. The study therefore recommended upgrading the security procedures of cloud accounting systems and holding courses for auditors to enhance their abilities in auditing CAIS.

Compliance to tax payment generally results in mitigating fiscal deficit and public debt, and in turn, provides funding to meet the economic and social development. However, regardless of the directed efforts of the government to increase sales tax compliance (or value added tax as it is referred to globally), Jordanian listed firms on the Amman Stock Exchange, compliance remains an issue in light of its negative impact on the government revenues. Literature dedicated to tax rate effects on sales tax compliance in the context of listed Jordanian firms on the Amman Stock Exchange has largely been lacking and as such, the study’s main objective is to examine the effect of tax rate on sales tax compliance among such firms. The study adopted a survey method with questionnaire copies distributed to 191 listed Jordanian firms. In the tabulation of data, only 169 questionnaire copies were deemed to be valid for the analysis. The formulated study hypotheses were tested using PLS-SEM and based on the results, tax rate has an insignificant effect on sales tax compliance. Future studies are recommended to provide further insight into the study determinants. The study contributes by furnishing information to and guiding policymakers and the listed Jordanian firms in enhancing sales tax compliance.

This study aimed to demonstrate the impact of the financial policy, represented in debt policy and dividend policy, and the capital assets on the financial performance measured by return on equity, total assets turnover and market value added of 53 service companies listed on the Amman stock exchange during the period 2014–2018, using the panel data models. According to the results of testing performed on return on equities (ROE) model, total assets turnover (TAT) model, and market value added (MVA) model, it can be concluded that debt policy has a negative significant effect on market value added and total assets turnover, on the other hand, it has a negative insignificant effect on return on equity. The financial performance of the Jordanian service companies is influenced negatively by the debt ratio as a measure of financial policy; which means service companies are using heavy debt to finance the operating activities, which increases financial cost and the risk of financial failure. The study recommended that service companies can increase the volume of investment in fixed assets to generate high financial performance indicators.

This study investigates the factors that influence the sharing of information on social media platforms and examines the effects of perceived security, perceived privacy, and user awareness on users' trust in social media platforms, as well as the moderating effects of age, gender, educational attainment, and internet proficiency on information sharing. The study collected data from 837 social media users in Jordan and analyzed them using structural equation modeling (SEM), confirmatory factor analysis (CFA), and machine learning (ML) methods. The findings of the study indicate that perceived security, perceived privacy, and user awareness all have a significant impact on users' trust in social media platforms. Trust, in turn, has a significant impact on the amount of information shared on these platforms. Also, the findings of this study provide valuable insights into the dynamics of information sharing on social networks. This knowledge will be of interest to managers, policymakers, and developers of social media platforms. In addition, the findings of the study also have implications for the privacy and security of social media users. For example, social media users can be more careful about the information they share on social media platforms, and they can take steps to protect their privacy.

This study set out to find out on how big data analytics, workload, work wages, and organizational structure pressures affect employee job performance and overall business performance in the Jordan banking sector in the context of that country's banking sector. 292 samples from the research study were collected, analyzed, and debated to test the study's hypotheses. Employee and company success were found to be affected by workload, compensation, and organizational structure. Workload was reflected by job completion rate, average daily issues, and work completion time, while big data was reflected by external and internal, unique application, indexing, and source correctness. Work compensation, including employee compensation, employee experience and skill, and employee incentives and rewards, is the third primary factor. Communities of practice, group work, and physical infrastructure make up the fourth and last important factor, the organization's structure. The study finds that when dealing with large amounts of data, reducing the workload can improve employee performance, increasing employee motivation through higher wages and bonuses can improve performance, and having an organizational structure that promotes teamwork and work teams can improve employees' abilities to solve problems and improve work performance, which in turn affects overall productivity. This study contributes fresh information to an emerging field that requires more investigation to fully understand the interplay between big data, workload, work wages, and organizational structure pressures. The topic of this study, the Jordan banking sector, is both innovative and highly relevant because it may help financial institutions enhance their operations and provide superior customer service.

Thanks to technological advancements in finance, Islamic banking might surely spread throughout developing nations and become more viable in the financial industry. The present investigation aims to thoroughly explore the impact of fintech upon Islamic banks and also investigate how fintech facilities affect Islamic banks performance within Jordan. A strategy known as a quantitative-descriptive inquiry was used in the inquiry. This study made use of yearly data (a panel data) that was collected from banking organizations using statistics based on yearly reports provided by Jordan Islamic bank, Safwa Islamic Bank and International Arab Islamic Bank listed alongside the Amman Stock Exchange between 2017 and 2021. The study discovered that financial performance of Islamic Banks was significantly impacted by Fintech services including online banking along with mobile banking. The increased beta value predicts that between 2017 to 2021, the financial prosperity of Arab Islamic International Bank, Jordan Islamic Bank, and Safwa Islamic Bank would be positively correlated with Fintech services. Additionally, it was discovered that SMS Financing and crowdsourcing had a detrimental impact on Islamic Banks financial performance. The investigation concludes by recommending that Islamic banking included in the study step up their attempts to educate the public about Islamic banking facilities.

This study is done to identify the impact of promotion on the purchase intentions of video games in Jordan. The independent variables used to test promotion were trailers, discounts, influencers/streamers, and social media. The data were collected by using a survey designed on google forms sent or using a Quick Response (QR) code to random gamers in Jordan. 129 people responded to the survey. The data were coded on SPSS and reliability, validity, and correlation among variables were confirmed, then the hypotheses were tested by multiple regressions. The researcher found a statistically significant impact of promotional tools on purchase intentions of the video gaming industry in Jordan, where trailers have the highest significant positive effect on purchase intentions, followed by social media, then influencers/streamers, while discounts do not significantly affect purchase intentions of video games in Jordan. Some limitations and recommendations for future research have been provided at the end of the research.

Dental caries is arguably the most persistent dental condition that affects most people over their lives. Carious lesions are commonly diagnosed by dentists using clinical and visual examination along with oral radiographs. In many circumstances, dental caries is challenging to detect with photography and might be mistaken as shadows for various reasons, including poor photo quality. However, with the introduction of Artificial Intelligence and robotic systems in dentistry, photographs can be a helpful tool in oral epidemiological research for the assessment of dental caries prevalence among the population. It can be used particularly to create a new automated approach to calculate DMF (Decay, Missing, Filled) index score. In this paper, an autonomous diagnostic approach for detecting dental cavities in photos is developed using deep learning algorithms and ensemble methods. The proposed technique employs a set of pretrained models including Xception, VGG16, VGG19, and DenseNet121 to extract essential characteristics from photographs and to classify images as either normal or caries. Then, two ensemble learning methods, E- majority and E-sum, are employed based on majority voting and sum rule to boost the performances of the individual pretrained model. Experiments are conducted on 50 images with data augmentation for normal and caries images, the employed E-majority and E-sum achieved an accuracy score of 96% and 97%, respectively. The obtained results demonstrate the superiority of the proposed ensemble framework in the detection of caries. Furthermore, this framework is a step toward constructing a fully automated, efficient decision support system to be used in the dentistry area.

The topic of robots is gaining traction in both academic discourse and popular media due to their growing prevalence in the hospitality sector. The hospitality industry is likely to encounter practical challenges in adopting the increased use of robots. The primary objective of the present research was to conduct an empirical investigation into a theoretical framework that explores how employees view robot-caused unemployment, with particular attention given to their perceptions of robot adoption. The study utilised structural equation modelling to analyse data obtained from 401 service employees in Jordan through online questionnaires. The findings indicate that the perception of robot-induced unemployment among employees is significantly influenced by their social skills, perceived risk, awareness, and trust in using service robots. The present study established a theoretical framework for investigating user perceptions of robot-induced unemployment within the particular setting of hospitality robots. The findings offer valuable insights for guiding future development and research efforts in the hotel service robot industry as well as informing marketing strategies for hotel managers. Ultimately, these efforts may contribute to the sustainable growth of service robots and associated sectors, including the hotel service sector.