This study investigates how audit quality moderates the effect of financial performance indicators on the stock returns of Amman Stock Exchange-listed firms (ASE). The panel data analysis selected the data of 95 ASE-listed firms from 2013 through 2021. This analysis demonstrates a significant inverse relationship between a company's book value and its stock returns. A statistically negative relationship was observed between cash flow, dividends per share, and stock return. The empirical results of this study confirm the moderating influence of audit quality in the relationship between financial performance and stock return. Firstly, auditor's fees have a significant impact on the relationship between firm stock returns and EPS, BV, DPS, and cash flows (CFO). The size of the auditing firm moderates the relationship between company stock returns and EPS, DPS, and the CFO, but not with book value (BV). The auditor's opinion moderates the relationship between business stock returns and EPS, BV, and DPS but not the relationship between firm stock returns and cash flows (CFO). The study suggests that regulatory bodies like the Companies Control Department (CCD) and ASE should make sure that local audit firms in Jordan improve their audit quality to be on par with the Big 4 audit firms in order to improve their financial performance measures and stock returns.

This paper examines the role of vision as a mediating variable of the relationship between organizational factors and IoT adoption in audit firms in the US. Using a combination of analyses based on structural equation modeling (SEM) and artificial neural network (ANN) technology as the primary research methodology. Seven hypotheses were accepted, including one related to the impact of vision on IoT adoption. In general, all accepted hypotheses had a positive effect on IoT adoption. In addition to the direct positive impact of vision on IoT technology adoption, the magnitude of that effect varied depending on the context of each hypothesis. Drawing evidence from the results, this study demonstrates that vision was a partial mediating variable in the relationship between the organizational factor and IoT adoption. As a result, the model can help audit firms adopt IoT technology successfully. On the other hand, it makes essential recommendations for implementing IoT technology in light of the role that vision plays as a mediating variable in this model. The Technology-Organization-Environment (TOE) framework and Diffusion of Innovation theory (DOI) are combined with the vision to improve model predictive power.

The website of higher educational institutes is considered a vital communication channel to provide main resources to their stakeholders. It plays an important role in disseminating information about an institute to a variety of visitors at a time. Thus, the quality of an academic website requires special attention to respond to the users’ demands. This study aims to explore the quality of the PSAU website based on data mining techniques. The first step: was collecting opinions about the PSAU website using a survey. After that, data mining processes were used as descriptive and predictive models. The descriptive model was applied to describe and extract the major indicators of website quality. Besides, the predictive model was applied to create models for predicting the website quality level. More than one classification algorithm was used. Naive Bayes and Support Vector Machine have given the best results in all performance indicators, and the achieved accuracy rate for both algorithms was 86% and 84% respectively. The results revealed that the overall quality level of the PSAU website is very good. The usability quality and content quality were very good. The service quality needs more attention. which indicated that the service level is inadequate and needs to be further enhanced. The results of the study should be useful to the deanship of Information Technology at PSAU, and website developers, in redesigning with high quality in terms of its usability, content, and service.

Quality standards must be fulfilled to satisfy a base level of quality. Despite using this idea as a foundation, evaluations of academic programs still rely on the evaluators' experiences and may differ from one evaluator to the next. As a result, more precise evaluation approaches must be created to ensure quality is accurately reflected. The main goal of this research paper is to propose and evaluate an approach to assessing higher educational programs using the Self-Evaluation Scale (SES) developed by the Saudi National Commission for Academic Accreditation and Evaluation (NCAAA). The proposed approach is a breakdown of the original performance criteria and standards into sub-criteria and elements to ensure the required data quality. The second goal is to compare the NCAAA's original performance criteria and the proposed evaluation sub-criteria. A comparison framework that uses the Technique for Order Preference by Similarity to Ideal Solution (TOPSIS) is developed. Data from eight programs offered in a Middle Eastern University was used for the application and comparison between the two evaluation approaches. Results show that both approaches provide different quality performance rankings. The proposed approach demonstrated more conservative and accurate overall quality performance ratings, indicating that application decisions for accreditation are affected.

Accounting studies neglected to link corporate social responsibility to accounting information, the theoretical background revealed the study gap and the paper referred to it in the question: Do the corporate social responsibility CSR dimensions affect the accounting information quality? The study aimed to reveal the effect of corporate social responsibility dimensions (economic, ethical, legal, and philanthropic) on accounting information quality (relevance and reliability) in banks in the Riyadh Governorate in Saudi Arabia. The researcher used a questionnaire to collect data from the study sample, and the data analysis was done using SPSS and smart partial least squares (pls), and its reliability and validity have been confirmed. Result revealed a positive effect of CSR (economic, ethical) dimension on the relevance of accounting information, a negative effect of CSR Legal dimension on the relevance of accounting information, and no effect of CSR philanthropic dimension on the relevance of accounting information, a positive effect of CSR (ethical, philanthropic) dimension on the reliability of accounting information and no effect of CSR economic and legal dimension on the reliability of accounting information.

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.

The examination of accounting practices within the corporate supply chain is recognized as a crucial workplace concern, employing a bibliometric survey approach. This study seeks to elucidate the correlation between legal compliance and financial integrity within accounting practices in the corporate supply chain. The findings are derived from a bibliometric analysis. Furthermore, the analysis reveals an increasing trend in publications related to the study's keywords over the past decade. Theoretical and practical implications are explored and discussed.

Enhancing employee loyalty to the company is essential to maximize corporate ability and achieve respective goals, as employees are the most valuable resource. Hence, managing human resources in organizations is key to achieving contemporary business success. The current study aims to assess the impact of human resource management practices (HRM) on organizational performance with employee engagement as a potential mediator. This study was conducted on Jordanian tourism projects. A total of 300 questionnaires were distributed with 237 returned. The data were analyzed through the partial least squares (PLS) software. Resultantly, performance appraisal and employee engagement significantly and positively impacted organizational performance. Recruitment and selection, training and development, compensation, and performance appraisal also significantly and positively impacted employee engagement. Employee engagement significantly mediated the impact of performance appraisal on recruitment, selection, and compensation with organizational performance.

The COVID-19 pandemic has greatly impacted organizational processes and activities. Unlike previous pandemics, COVID-19 has affected everyone directly or indirectly. To protect employees from the virus and associated risks, organizations have focused on developing occupational health and safety management systems. While safety policies and practices were already in place before the pandemic, the emergence of new physical and psychological risks has led organizations to amend their safety and health management systems. Governments have introduced health containment measures such as social distancing, working in shifts, and mandatory quarantine to enhance safety for people worldwide. Employers have also introduced safety measures to build confidence in implementation. These safety management practices have influenced employees' behaviors during the pandemic, and this study aims to examine their impact. Specifically, the study aims to determine the impact of management practices on the behavior of healthcare employees regarding their safety in a threatening environment. Additionally, the study seeks to investigate the indirect influence of management practices on employees' behavior through perceived risks and efficacy. It is important to note that there has been a lack of research on the impact of COVID-19 on healthcare workers in Saudi Arabia. This study found that management commitment did not directly influence employee safety behavior. However, management commitment towards workplace safety practices had a significant and direct influence on healthcare employees' perceived risk associated with COVID-19 and their efficacy. Consequently, management commitment was found to indirectly influence employee safety behavior through efficacy.

Investor behavior is an intriguing affair and has been investigated by many social scientists and scholars. The disciple is still fecund and has scope for further empirical examination. The study aimed to examine the relationship that Orientation toward finance (ORTOFIN) and perceived financial literacy have with Intention toward investment. The study engaged in quantitative research design. Data was collected randomly online from 210 gainfully employed samples in Saudi Arabia. Structural Equation Modelling was used to analyze the data. Results indicated a significant positive relationship between ORTOFIN, perceived financial literacy, and Intention toward investment. The study discusses the findings and presents the limitations. The scope for further research is also presented. It is expected that the present study will act as a trigger for further research in this fascinating area.