Jordanian Industrial Public Shareholding Companies Research Articles

The Impact of Internal Control and Electronic Disclosure on the Electronic Auditing Risk in the Jordanian Industrial Public Shareholding Companies

Purpose: The aim of this study is to examine the possibility of the risk associated with electronic auditing by identifying the relationships between the various internal control aspects (control activities, control environment, monitoring, information and communications, and electronic disclosure) Theoretical framework: The Jordanian Industrial Public Shareholding Companies as other sectors, apply standards for internal audit that set by experts and electronic auditing using a new electronic technique that may affected by IC and ED. Design/methodology/approach: The descriptive statistics used to describe the electric questionnaire responses of the study sample using SPSS statistical analysis. The study population was made up of the finance department personnel and financial managers of the 45 public shareholding businesses, and 225 companies that were listed on the Amman Stock Exchange up until the end of December 2021. Findings: The results show that in Jordanian public shareholding businesses, risk assessment with its aspects (internal control and electronic disclosure) had a statistically significant influence on reducing audit risk in their dimensions (control risk, inherent risk, and discovery risk). In addition, the study determined that electronic disclosure had a statistically significant impact on lowering audit risk in Jordanian public shareholding corporations. Research, Practical & Social implications: The implications for Practice of the adoption of electronic systems will raise the risks to the confidentiality and reliability of accounting data. This is the purpose of electronic auditing, since it decreases the possibility of misrepresentation and manipulation of accounting data provided electronically. Further study can involve many countries in the region so as the conducted results can be widespread and globalized. Originality/value: The study among the first highlighted the impact of internal control and electronic disclosure for the risk associated with the electronic auditing in the Jordanian Industrial Public Shareholding Companies.

The Impact of Prevention Costs in Improving the Value Chain in the Jordanian Industrial Public Shareholding Companies

This study aimed to demonstrate the impact of prevention costs on improving the value chain in Jordanian public shareholding industrial companies. That was through the development of the questionnaire as the study tool, whereby the study population is from all the industrial Jordanian public shareholding companies, whose number is (62) (Amman Financial Market, 2019), where a random sample consisting of (53) companies was taken. A (160) questionnaire was randomly assigned to these companies and (107) questionnaires were retrieved for analysis, and the data were analyzed using the SPSS program. The results of the study showed that there is a positive effect of prevention costs in general on improving the value chain in Jordanian public shareholding industrial companies, and the results of the study indicated that there is a high impact for each of the variables (quality planning costs, product design costs, preventive maintenance costs, training costs. On quality, costs of externalities) on improving the value chain. As for the costs of studies and research, they had a moderate impact on improving the value chain. The study recommended the need to develop and improve work with quality tools, especially costs of prevention, to improve productivity and improve the value chain in industrial companies.

The impact of the characteristics of the audit committees on avoiding financial failure in Jordanian Industrial Public Shareholding Companies listed in ASE (Amman Stock Exchange) – Applied study

The impact of the characteristics of the audit committees on avoiding financial failure in Jordanian Industrial Public Shareholding Companies listed in ASE (Amman Stock Exchange) – Applied study

Balanced Scorecard And Its Role In Increasing Competitiveness:, Applied Study On Jordanian Industrial Public Shareholding Companies

Balanced Scorecard And Its Role In Increasing Competitiveness:, Applied Study On Jordanian Industrial Public Shareholding Companies

Arabic Writing, Spelling Errors and Methods of Treatment

This study aimed to identify The Impact of Accounting Knowledge in Enhancing the Performance of the Internal Auditors in the Jordanian Industrial Public Shareholding Companies. To achieve the objectives of the study a questionnaire was developed related to the subject of the study based on the previous studies. This study attempts to investigate the most important difficulties and problems that resistant studying Arabic Writing, Especially dictation lesson, The researchers revises the pre- studies and literature to answer these important questions: - What are the most kinds of failing to master Arabic Writing, and the main factors that cause this failing? - What are the clear and common mistakes in studying Arabic Writing? - What are the successfully methods and strategies to teach to Arabic Writing? The researcher revises the pre- studies and literature, and produced wide information about: definitions, Kinds of Arabic Writing, factors of failing in studying Arabic Writing, especially dictation, the main principles to study Arabic language, Integrated Approach in studying Arabic Language, suggested program to answer failing and weakness in studying Arabic language.

Impact of Accounting Information Systems' Quality on the Relationship between Organizational Culture and Accounting Information in Jordanian Industrial Public Shareholding Companies

This study aims to identify the impact of the accounting information systems quality on the relationship between organizational culture and accounting information in Jordanian industrial public shareholding companies. The study population consists of all Jordanian industrial public shareholding companies (n= 63).To achieve the objectives of the study, the researcher developed a questionnaire based on relevant literature and distributed it to the sample unit of the study population (5 questionnaires per company) including finance managers, internal audit managers, IT managers, accounting department heads and accountants in Jordanian industrial public shareholding companies. The total number of questionnaires distributed was 315, of which 300 were retrieved. Three questionnaires were eliminated after the filtering process; therefore the total number of analyzed questionnaires was 297. Simple regression analysis and path analysis were used to examine the hypotheses of the study. The main results were as follows: There is an impact for the quality of accounting information systems on the relationship between organizational cultures and accounting information in Jordanian industrial public shareholding companies. Based on the study results, the researchers reached a number of recommendations, including: Organizational culture should receive the attention it deserves, due to its impact on the quality of accounting information systems through enhancing the practices of accounting information system personnel.

Capital Structure And Performance:, Applied Study On Jordanian Industrial Public Shareholding Companies Listed In Amman Stock Exchange (ASE)

Capital Structure And Performance:, Applied Study On Jordanian Industrial Public Shareholding Companies Listed In Amman Stock Exchange (ASE)

The Extent of Effectiveness of Accounting Knowledge in Increasing Accounting Performance of the Jordanian Industrial Public Shareholding Companies

This study aims to find out the effectiveness of accounting knowledge in strengthening the Accounting performance in Jordanian industrial public shareholding companies. To achieve the objectives of this study, a questionnaire was designed and distributed to the study sample consisting of (47) Finance Managers working for the Jordanian industrial public shareholding corporations. and The study concluded that there is a positive relationship between the accounting knowledge and Accounting performance in the Jordanian industrial public shareholding corporations. It also was concluded that the accounting knowledge has a positive impact on the performance of such corporations. The study recommended the need to create accounting culture that promotes the effective application of accounting knowledge and improves the Accounting performance of the Jordanian industrial public shareholding companies.

The Impact of Corporate Governance on the Quality of Marketing Audit in Jordanian Industrial Public Shareholding Companies

This study examined the impact of corporate governance on the quality of marketing audit in Jordanian Industrial Public Shareholding Companies listed in Amman Stock Exchange. The researchers used a questionnaire composed of 38 items. Each marketing manager in a random sample 60 companies received one questionnaire and 49 valid questionnaires were collected (81.67% of the study’s sample).By using SPSS program, the study concluded that Jordanian industrial public shareholding companies are interested in implementing marketing audit and complying with corporate governance principles. Also, the study shows that corporate governance has a significant impact on the quality of marketing audit.The study suggested many recommendations such as: activating the role of marketing audit function in Jordanian industrial companies through reconsidering its position in the organizational structure, to focus on the transparency of financial statements disclosure, and to offer more training courses in marketing audit directed to marketing managers in the industrial sector.

Impairment Accounting Practice in Jordanian Industrial Public Shareholding Companies under IAS 36

Impairment Accounting Practice in Jordanian Industrial Public Shareholding Companies under IAS 36

Do Firm Size and Financial Performance Affect Corporate Social Responsibility Disclosure: Employees’ and Environmental Dimensions?

The paper empirically tests the impact of company size and financial performance on Corporate Social Responsibility Disclosure (CSRD), from the Employees' and Environmental Dimensions perspective with reference to the disclosure frequency and quality of these dimensions among Jordanian industrial public share holding companies; whether there is an impact of firm size measured by total assets, ROA, ROE and Leverage on Corporate Social Responsibility Disclosures levels toward employees’ dimension (CSRD1) and the environmental activities Dimension (CSRD2) in the Jordanian public industrial firms. The paper analysis is based on contents disclosed in their annual reports for 2013. The study applies suggested CSRD checklist for measuring the extent of CSRD in annual reports of these companies. Regression analysis is used to examine this issue. This study describes from theoretical point-of-view, social responsibility activities, as well as some financial performance, and firm size. Then, an empirical review is gained of reports published by a representative sample from the industrial sector. An attempt has been made to verify if there is a correlation between CSRD1, CSRD2 contents disclosed, financial performance; profitability, Leverage and size. The paper found solid evidence to accept positive significant influence of company size on both types of CSRD dimensions; employees and the environment. It found a negative significant impact of leverage on CSRD -both employees and environment- dimensions. However, the study showed a positive significant impact of operating performance measured by Return on Assets (ROA) for the sample on CSRD towards employees dimension only, the impact of ROA on CSRD towards the environmental dimension is positive and insignificant. The impact of ROE has negative insignificant on CSRD towards employees. Consequently, it showed Positive insignificant impact of ROE on CSRD towards environmental dimension. This paper opens a new research path in CSRD, financial performance and size, for a possible link between both variables; a matter that has not been previously explored in Jordanian Industrial Public Shareholding Companies.

Internal Auditors’ Intellectual (Knowledge) Dimension in Creating Value for Companies - Empirical Study of Jordanian Industrial Public Shareholding Companies

In recent years, companies in advanced countries have shown an increasing interest in the internal audit profession. This interest is represented in many aspects. Of primary importance is a company’s interest in the independent administration of internal auditing and supporting it with all the needed materials, as well as human resources which is an important resource represented by intellectual capital with its capability to add value to companies to enable them to compete in all local and international fields. Therefore, this research attempted to study the importance of this resource for internal auditors in companies. The research concluded that the internal auditors in companies must be continuously concerned with developing their skills and technical experiences (the technical intellectual capital) in order to increase the efficiency and value of companies.