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.

Financial system stability is not only supported by the banking sector, but also the role of insurance companies that operate efficiently. The study aims to analyze the efficiency performance of general insurance companies using two stages of data envelopment analysis during the 2017 – 2018 period. The first stage of efficiency measurement using a non-parametric data envelopment analysis (DEA) approach shows the efficiency level of general insurance companies experiencing a positive trend. The performance of general insurance companies in 2018 was more efficient than in 2017 based on the value of technical efficiency (CRS) and the value of pure technical efficiency (VRS). This means that in general there has been an increase in the efficiency of general insurance companies in Indonesia from 2017 to 2018. Testing the efficiency determinants in the second stage using the Tobit regression model found that the cost ratio is the only factor that significantly influences the efficiency level of general insurance companies in Indonesia. Meanwhile, company ownership and investment adequacy ratio have no significant effect on the efficiency level of general insurance companies in Indonesia. The results of the study provide recommendations to the management of general insurance companies that efficiency performance has not reached the maximum, and to improve it, it is necessary to control costs without disturbing routine operations and development activities.

This research aims to explore the impact of ability, motivation, and opportunity (AMO) model to enhance human resource management practices on sustainable competitive advantage. The dimensions of the AMO model were ability-enhancing human resource management practic-es, motivation-enhancing human resource management practices, and opportunity-enhancing human resource management practices. The population consisted of all managers on the top managerial level at insurance companies. The purposive sample was composed of (124) man-agers, where the questionnaires returned, and valid for statistical analysis were (106), with the responding rate (85.5%). Structural equation modeling was used for statistical analysis and testing research's hypotheses. The results indicated that all dimensions of AMO model to en-hance human resource management practices had influenced on sustainable competitive ad-vantage. Hence, the recommendations were oriented to the organizations to improve the recruitment and training practices, as well as encouraging the employees by fair compensations and empowering them to achieve the organization's goals.

This study aimed to explore the expected effect of applying the International Financial Reporting Standard (IFRS) 17 Insurance Contracts on the quality of financial reports. The study followed the exploratory descriptive analytical approaches. A questionnaire was developed and distributed to a sample of 120 financial employees in all insurance companies in Jordan. It concluded that the expected impact of applying the standard on the quality of financial reports was significant, especially on the comparability of financial reports, and faithful representation. It was found that there is an expected, statistically significant and positive effect between the application of the standard, and the quality of financial reports in general, and the expected influence of applying the standard and each of comparability, faithful representation, relevance, verifiability, timely, and understandability respectively. The study recommends the application of the standard in the specified time, work to create appropriate conditions, and the need to follow objective assumptions from the company's management for the estimation of cash flows when applying the standard.