The study aimed to explore the process of auditing the statement of cash flows by auditors of Jordanian public listed companies. In doing so, it used a structured questionnaire that surveyed the views of auditors who work for audit firms that audit the financial statements of Jordanian public listed companies. In particular, auditors were asked about the importance of the statement of cash flows for their audit and their opinion on the financial statements, the extent of their auditing of detailed components of the statement of cash flows, and their use of specific financial ratios related to the statement of cash flows in predicting the company's continuance as a going concern.Findings of the study suggest that auditors of Jordanian public listed companies do generally recognize the importance of the statement of cash flows and do generally audit many detailed items of the statement in its operational, investment, and financial sections, and do use financial ratios that employ cash flow measures to evaluate the company's going concern hypothesis. However, the level of such perceived importance and use of audit procedures was reported as being relatively limited, an issue that raises questions over the quality of such audits and the awareness of auditors as to the importance of auditing the statement of cash flows.

This study aimed at recognizing the impact of Accounting Information System in enhancing the Corporate Governance in working banks in Jordan. To achieve the objective of the study, a questionnaire was designed and distributed to a sample consisted of 138 employees representing the different managerial levels in banks. The questionnaires were analyzed by using (SPSS) and the study concluded that the system of accounting treatment, the efficiency of preparing the financial statements, the adoption of International financial reporting standards and the qualitative characteristics of financial information enhance the corporate governance in these banks. The study recommended the working banks in Jordan to focus on continuous training for the employees to keep them update with the developments of the accounting information system to enhance the corporate governance.

This study aimed at recognizing the impact of Accounting Information System in enhancing the Corporate Governance in working banks in Jordan. To achieve the objective of the study, a questionnaire was designed and distributed to a sample consisted of 138 employees representing the different managerial levels in banks. The questionnaires were analyzed by using (SPSS) and the study concluded that the system of accounting treatment, the efficiency of preparing the financial statements, the adoption of International financial reporting standards and the qualitative characteristics of financial information enhance the corporate governance in these banks. The study recommended the working banks in Jordan to focus on continuous training for the employees to keep them update with the developments of the accounting information system to enhance the corporate governance.

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.

The aim of this study was to identify the strategic effectiveness of accounting information systems in achieving security in the light of electronic commerce. The analytical descriptive method was used to select a simple random sample of (25%) of the total population of the study. The sample consisted of 309 respondents to the questionnaire which was used as a data collection tool. Three hundred questionnaires were valid for analysis. Nine questionnaires were rejected for failure to meet the requirements. The percentage of questionnaires recovered was valid for analysis by 97%, which is acceptable for achieving the objectives of the study. After conducting the statistical analysis, the study reached a number of results, the most prominent of which were: The level of strategic efficiency of accounting information systems in Jordanian commercial banks was medium, the problems that arise through the application of accounting information systems in Jordanian commercial banks were medium, And that the degree of personal practice of e-commerce in Jordanian commercial banks was medium. The study also found a statistically significant relationship at the level of significance (α = 0.05) for the strategic effectiveness of accounting information systems and achieving security in the light of electronic commerce. The study mentioned several recommendations, the most important of which was the need to activate the accounting information systems in various commercial banks in order to be able to practice control on these banks, manage to protect the customers' property and develop the work in these banks.