This study investigates the relationships between transformational leadership, empowerment, and employee creativity in the hotel sector in Jordan, examining the mediating role of empowerment. A quantitative cross-sectional survey was conducted with a stratified random sample of 300 employees from Jordanian hotels. Data was analyzed using Partial Least Squares Structural Equation Modeling. Findings reveal significant positive direct effects of inspirational motivation and individualized consideration on employee creativity. Empowerment partially mediates the relationships between all transformational leadership dimensions (idealized influence, inspirational motivation, intellectual stimulation, individualized consideration) and employee creativity, with individualized consideration exhibiting the strongest indirect effect. The study contributes empirical evidence on the mediating role of empowerment in the transformational leadership-creativity relationship, specifically in the hotel sector context. It offers insights for managers on adopting transformational leadership practices and fostering empowerment to promote employee creativity and innovation. This study uniquely examines the relationships between transformational leadership, empowerment, and employee creativity within the Jordanian hotel sector, providing a nuanced understanding of the differential effects of transformational leadership dimensions and the crucial role of empowerment.

The increasing worldwide focus on sustainable development has drawn significant attention to environmental issues. The focus is on minimizing energy usage to lessen environmental harm. However, conversations regarding this subject have raised worries. Sustainable development is gaining respect from economists and policymakers due to its potential impact on productivity. The reason for conducting this research is to evaluate the effects of energy consumption, economic growth, trade liberalization, and urbanization on carbon emissions within the context of Saudi Arabia. The data was collected longitudinally from 1980 to 2022 and comes from World Development Indicators and Our World in Data. The study found cointegration among the variables using the ARDL model Short-term CO2 emissions were inversely related to previous delays, economic growth, and trade liberalization, but directly connected to energy consumption and urbanization. Long-term data demonstrates that the usage of energy, urbanization, and trade liberalization have a positive correlation with CO2 emissions, but economic development and previous CO2 emissions have a negative correlation. The study's results are briefly discussed, and several recommendations are made accordingly.

The study aimed to measure the effect of using loans and equity in the capital structure on evaluating financial performance, whether in terms of profits or liquidity, in banks in the city of Al-Kharj through the descriptive analytical approach. Data was collected from the study population through a questionnaire, where 200 questionnaires were distributed, of which 187 were collected, and 183 were valid for analysis. Data were analyzed using PLS-SEM software. The validity and reliability of the data were confirmed. The results of hypothesis testing showed a weak positive effect of using equity on the financial performance (profits and liquidity) of banks in Al-Kharj city. It also turned out that there was a strong positive effect of using loans on financial performance (profits) in banks in the city of Al-Kharj, and there was no effect of using loans on financial performance (liquidity). In banks in Al-Kharj city. The researcher recommended conducting more studies on the effect of capital structure on the financial performance of banks in other regions in the Kingdom of Saudi Arabia to confirm the validity of the current study results.

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.