The primary aim of this research is to provide a comprehensive understanding of the role played by entrepreneurial accounting practices in mitigating information disparities, as perceived by employees within the realm of Jordanian financial intermediaries. This role is encapsulated in various components, including accounting systems and policies, international financial reporting standards, international external auditing standards, international internal auditing standards, as well as professional and ethical conduct guidelines. In pursuit of our research objectives, we adopted two distinct methodological approaches. Firstly, a descriptive analytical approach was employed, involving the development of a structured questionnaire to gather primary data pertaining to the assessment of independent variables associated with entrepreneurial accounting practices. The second approach encompassed an applied perspective, seeking to gauge the impact of entrepreneurial accounting practices on reducing information asymmetry. This was achieved by examining the financial statements of insurance companies listed on the Amman Stock Exchange for the period spanning 2016 to 2022, thereby constituting our dependent variable. Rigorous statistical techniques were employed to meticulously analyze the collected data, with the validation of our hypotheses achieved through a comprehensive multiple regression analysis. The findings of this study distinctly underscore the pivotal role played by entrepreneurial accounting practices in ameliorating information asymmetry issues within the corporate economic landscape. A robust and statistically significant correlation emerged between our dependent variable, namely the reduction of information asymmetry, and both the independent variables associated with entrepreneurial accounting practices and their inherent characteristics. This study's significant recommendation extends beyond the mere technical dimensions of accounting, encompassing a call for a holistic reevaluation of the accounting profession. Addressing the enduring phenomenon of information asymmetry among stakeholders is not merely a concern confined to the technical aspects of accounting. Rather, it represents a profound professional and ethical crisis that permeates the entire accounting ecosystem. This crisis emanates from the very foundations and legal frameworks of the profession, extends through accounting standards, and encompasses professional conduct and ethics. Ultimately, it concludes with the supervision and oversight of the quality of professional performance, an obligation shared by accountants, certified auditors, and management alike.

This paper addresses the sustainable closed-loop supply chain (SCLSC) design problem regarding selecting a supplier under total quantity discount with demand uncertainty and logistic flow uncertainty. The proposed model considers the three pillars of sustainability: the economic, environmental, and social realms. The model deals with the costs incurred by products-related manufacturing and minimizes the carbon dioxide emissions resulting from different manufacturing processes, as well as the attendant rate of injuries among the workers. Python edition 2019-07 software with the SCIPY solver was used to solve the model, using a sequential least squares programming algorithm (SLSQP) to obtain optimal solutions. A numerical study was conducted to validate the model. A sensitivity analysis was conducted to address the effects of both types of uncertainty on the optimal solution. It was found that the effect of a high rate of demand uncertainty is more severe than the effect of the uncertainty of the flow logistics in the reverse direction since the former generated a lower value of the optimal solution than the worst-case scenario generated by the uncertainty budget. Moreover, the higher the weight of environmental and social objectives, the higher the proportion of recycled products from the total production. This study proposes a robust optimization model for an SCLSC that considers two types of uncertainty: the uncertainty budget that is used for the logistics flow in the reverse direction for refurbished and redesigned products and the box of uncertainty that is used to address the demand uncertainty.

Despite the importance of the relationship between E-banking service quality and customer loyalty in the banking sector, little research has been devoted to Arabian regions. This paper investigates the relationship between e-banking service quality (i.e., efficiency, requirement fulfillment, accessibility and, Privacy) and customer loyalty by mediating customer satisfaction in UAE. Two steps sampling techniques are used and the researchers rely on cluster sampling in the region of Ras Al Khaimah (RAK) randomly. Again, random sampling techniques are used to choose 28 branches out off the 34 branches operating within this geographic area. 1500 surveys are distributed and 397 valid surveys are collected with a response rate of 26.5%. A partial least squares structural equation modeling (PLS-SEM) is applied to the data and the results show that the direct and indirect path coefficient between E-banking service quality and customer loyalty were statistically significant. Moreover, customer satisfaction mediates the relationship between E-banking service quality and customer loyalty. To sum up, the findings corroborate existing work in Western settings and underscore the importance of E-banking service quality in the Arabian banking context.

In this paper, the relationship between political instability and sustainable supply chain management is examined within the context of Palestine. This is due to the fact that instable state has created a chaotic situation for manufacturers. This paper tends to this subject through quantitative measures from the perspective of employees. A number of 265 employees were selected in manufacturing organizations of Palestine, in which sus-tainable supply chain practices were found to be in the mindset of managers and have been shared with em-ployees and/or the practices are implemented within the firm. This study uses statistical analyses (ANOVA and Correlation analysis) alongside construct reliability and factor loadings to test proposed hypotheses. Results of the analysis show a significant negative effect from political instability and its dimension upon sustainable supply chain management practices and their implementation that is perceived by the employees. Contributions of this papers are threefold as the literature lacks direct examination of current factors, instable countries such as Palestine have not been examined in terms of sustainable supply chain, and managers can benefit from importance of various factors of sustainable practices of supply chain.

The effectiveness of the E-CRM system was examined in this study, involving those with online shopping experience, specifically the regular customers of Carrefour in Jordan. Data were obtained through 550 distributed sets of questionnaires. Four trained and certified research assistants assisted the data gathering process. Data from 320 returned questionnaires were analyzed using Structural Equation Modeling (SEM). System quality, access to information, security, training and customer satisfaction were the examined factors towards the effectiveness of E-CRM systems. Results show positive impact of security, system quality, training, and access to information on user satisfaction, and user satisfaction affected the effectiveness of E-CRM. Nonetheless, the relationship between training and effectiveness of E-CRM on online shopping was not mediated by user satisfaction.

Despite the importance of risk management in the banking sector, little research has been devoted to the Ara-bian settings. This paper investigates the effect of risk management practices (i.e., understanding risk and risk management, risk analysis and assessment, risk identification, risk monitoring, and credit risk analysis) on Jordanian commercial banks’ performance. The study utilizes a quantitative approach by obtaining survey data from risk managers and employees in risk management departments (n=23) of commercial banks. A partial least squares structural equation modeling (PLS-SEM) was applied on the data and the results showed that the components of risk management practices had positive and significant impacts on the performance of banks. In sum, the findings corroborate existing work in the Western settings and underscore the importance of risk management in the Arabian banking context.

The primary objective of the present study was to examine the impact of total quality management (TQM) practices on the performance of organization performance of Arab American University Palestine. The study was also interested in examining the role of organizational excellence in organizational performance and also investigated the impact of organizational excellence in the relationship between TQM practices and organizational performance. To achieve the objective of the current study, we employed the structural equation modeling using statistical package of smart PLS-3. The questionnaires were distributed among the administrative staff of the university. Prior to establishing direct and indirect links between variables, we accessed the measurement of model and after establishment of the model fit, the structural model was used to examine the hypothesized relationships and the results confirmed the hypotheses of the survey. In other words, TQM practices had significant relationship with organizational performance and organizational performance had significant relationship with organizational performance. Moreover, TQM had a positive and significant effect on the organizational Excellence. Finally, organizational excellence also mediated the relationship between TQM and organizational performance.

This paper has been retracted.

This study aims to examine whether the dividend theories that were principally developed for non-financial companies in developed institutional environments can explain the dividend policies of banks in Palestine, an emerging market with a high level of uncertainty. It also aims to determine the main factors affecting the banks’ propensity to pay dividends and the banks’ dividend payout ratios. The study uses pooled Probit and ordinary least squares regressions to analyze 10 years of data from all listed banks in the Palestine Stock Exchange Market. The results indicate that agency cost, signaling, and regulatory pressure theories are valid for Palestinian banks. In addition, the analysis shows that bank size, profitability, and capital adequacy are the main positive determinants of Palestinian banks’ propensity to pay dividends and of the dividend payout ratios. Furthermore, after winsorizing the data, the results were found to remain consistent. Finally, the results of a general dominance analysis revealed that bank size is the most important determinant, followed by bank profitability and bank capital adequacy, all three of which positively influence dividend policy decisions in Palestinian banks. This study is among the first to investigate dividend policy determinants in the financial sector. Moreover, this study is conducted in Palestine, an emerging economy. Furthermore, unlike prior studies, this study considers banks’ propensity to pay dividends and banks’ dividend payout ratios concurrently when analyzing the dividend determinants in order to make a significant contribution to solving the dividend determinant puzzle.

The study investigates the perceptions of external auditors and loan officers regarding external auditor's independence in Palestine. Data were gathered using a questionnaire developed by the author and include 5 main issues related to the perception of external auditor’s independence. The sampling population identified for this study consists of external auditors working in domestic and international audit firms and financial statement users mainly loan officers in Palestine. The sample included 79 auditors and 76 loan officers. The findings revealed that there are significant differences in the perceptions of external auditors and loan officers in relation to provision of non-audit services, auditor’s economic dependence on a single audit client, and long relationship between an auditor and a client. The results revealed mixed results about the effect of presence of active audit committee on independence of the external auditors. Furthermore, acceptance of significant gifts from the client was considered an important factor that may influence auditor independence by loan officers and external auditor and thus significant differences between the two respondent groups were found in relation to acceptance of significant gifts from the client. These findings can be useful to policy makers and professional auditing bodies in Palestine on setting new regulations or strengthening existing ones to enforce auditor’s independence in Palestine.