The current study aims to investigate the influence of accounting information system (AIS) elements, including human resources, physical resources, and financial data, in delivering the organization to a suitable decision-making process through the mediating role of well-built accounting disclosure. The study applies its model to the commercial banks listed in the Jordanian market at the end of 2019. A quantitative approach was adopted and a questionnaire was applied on 171 financial managers and accounting department heads within 21 commercial banks in Jordan. Based on the results of a structural equation model, the main hypothesis was accepted referring to the positive influence of AIS elements of human resource, physical resource, and financial data on organizational decision-making that is attributed to accounting disclosure within commercial banks in Jordan. These results show the importance of AIS in decision-making and encourage companies to adopt modern AIS in order to help them improve the quality of accounting information. The study recommended focusing on increasing skills and knowledge of accounting and financial managers within banks on the multiple ways of benefitting from AIS applications, this can include holding conferences, seminars, and workshops.

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Purpose: the purpose of this study is to examine the impact of tax legislation frequency and awareness on tax disclosures in publicly held companies in Jordan and the USA.   Theoretical Framework: the study utilizes a theoretical framework that considers the transparency, tax evasion, and availability of financial resources to the companies. The research employs an analysis of peer-reviewed journals and reports to explore the interaction between these variables.   Findings: the findings reveal that frequent changes in tax legislation reduce awareness levels but have no significant effect on transparency. Companies tend to prefer minimal disclosures rather than making extensive reports. Controlled policy changes enable companies to adjust their practices and influence the availability of resources. Increased awareness of tax policies enhances corporate understanding, but its impact on transparency is limited unless there is a mandatory requirement. Higher levels of awareness also contribute to reduced corporate evasion and improved availability of financial resources.   Implications of the research: the study has implications for tax legislators, providing insights into developing more effective tax legislation that enhances disclosures.   Originality/value: It highlights the importance of considering other moderating factors that influence policy effectiveness across different countries.

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