The present paper attempts to analyse the effect of organizational climate on organizational citizenship behaviour (OCB), as well as the effect of OCB on turnover intention. Data on organizational climate, OCB and turnover intention were obtained from a sample of 78 internal auditors of Jordanian private universities. Hypotheses were proposed and were tested using PLS-SEM, and the outcomes demonstrate the positive linkage between organizational climate and OCB. Meanwhile, OCB and turnover intention were found to have inverse linkage. Strong organizational climate should be created in Jordanian private universities since it improves and predicts OCB. OCB will in turn cause turnover intention to decrease among internal auditors. With the use of PLS-SEM method, this study adds to the extant literature.

Internal auditors are considered a valuable source of information since they are more familiar with the company and its environment. This study aimed to identify the relationship between internal and external audits affecting the quality of firms' reports. To achieve the objectives of the study, a 30-item questionnaire was developed and sent to 312 external auditors and managed to collect 276 (88.5%) properly filled questionnaires. Descriptive statistics and multiple regression were used to test the hypotheses of the study. The results show that Jordanian auditors perceived favorably the cooperation between internal and external auditors to enhance the quality of financial reporting. For instance, the results revealed positive and significant effect of objectivity in enhancing the level of cooperation between internal and external auditors in a way that increased the level of financial reporting quality. Moreover, the quality of financial reporting has been affected positively resulting in the positive effect of the technical competence of the internal audit’s work and professional care. Finally, the cooperation between the two auditing teams was noticeable through the nature and scope dimension that, in turn, increased the quality of financial reporting. Based on these results, external auditors are highly recommended to rely on internal audit works which could lead to enhance financial reporting quality.

This study aims to investigate the role of applying artificial intelligence in limiting cybercrime in the 13 Jordanian commercial banks listed in the Amman Financial Market, from the point of view of internal auditors and IT. For this purpose, a questionnaire was designed and distributed to the study sample of (849). The number of respondents to the questionnaire reached (230). The data of the questionnaire were analyzed, and their hypotheses were tested using the statistical program (SPSS) through tests of the arithmetic mean, standard deviation, linear, multiple regression, and the T-test for two independent samples. The study found a statistically significant effect for artificial intelligence with its dimensions (Expert Systems, Artificial Neural Network, Genetic Algorithm, Fuzzy logic) in limiting cybercrime in Jordanian commercial banks. It was also found that there were statistically significant differences in both genetic algorithm and cybercrime attributable to the job variable in favor of IT department employees.

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.