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The purpose of this study was to look at the impacts of COVID-19 on the Jordanian banking industry and how it affects the use of the conditional accounting conservatism concept. This study's sample consists of 16 banking institutions listed on the Amman Stock Exchange (ASE) and 64 observations from December 2018 to July 2021. A multiple linear regression model was used to evaluate the hypotheses, and the results show that COVID-19 had a substantial beneficial influence on conditional conservatism in the Jordanian banking industry over this period. Furthermore, when uncertainty grows, the function of conservatism becomes more significant, as more trustworthy accounting information allows investors to properly judge a company's past and future performance. The research suggests that the relevant authorities offer instructions for accountants that may be used in practice to attain the appropriate degree of accounting conservatism, under international standards and local laws and regulations. The current study is the first to be conducted in a developing nation, such as Jordan, and the findings may be useful to other developing nations.

The reported earnings and their prediction is one of the most important factors that are relied upon in determining the value of various investments, given that the higher the earnings, the greater the possibility of distributing profits, and accordingly, stock prices are determined in the financial markets. This study aims to examine the impact of earnings management on the firm value of Jordanian industrial companies listed on the Amman Stock Exchange for 2015-2019. This study used discretionary accruals according to the modified Jones model to measure earnings management. Tobin’s Q as well is used as a proxy to firm value. Furthermore, this study used firm size, firm age, and leverage as control variables. In analyzing data, STATA is used. The results showed that earnings management has a negative but insignificant impact on firm value. On the other hand, leverage has a significant and negative effect on firm value. Firm age has a positive but insignificant effect on firm value. Firm size has a negative and significant effect on firm value.

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The interest of business organizations and banks in cybersecurity has become extremely important, and this is evident through many studies such as (Abu-Shanab et al., 2013; Al-Muhtadi, 2020) which emphasized the importance of cybersecurity in business. The study aims to identify the extent of the commitment of Jordanian commercial banks to the governance of cybersecurity, from the point of view of a certified public accountant. However, the population consisted of Jordanian commercial banks, and a sample of 83 respondents was taken from auditors who hold a chartered accountant certificate and work in the field of auditing the accounts of Jordanian commercial banks. The findings indicate that Jordanian commercial banks are committed to cybersecurity governance with regard to cybersecurity governance strategy, cybersecurity related to human resources, and cybersecurity risk management from the point of view of a certified public accountant. Nevertheless, this paper contributes to providing useful results for financial managers and accountants working in Jordanian commercial banks by introducing them to the importance of cybersecurity governance. Through its theoretical literature, prior investigations, and research methodologies whose validity and reliability have been proven and may be employed and used in future studies, it is hoped that this study would motivate many researchers to conduct more new research on this subject