One substantial issue that is still unexplored enough in the academic literature is user satisfaction antecedents in the Enterprise System (ES) domain. To address this issue, this paper draws upon the Information System Success Model (ISSM) to explore the influence of system quality, information quality, and service quality on both perceived usefulness and user satisfaction, as well as the influence of perceived usefulness on user satisfaction. This research was done using a crosssectional survey of ES users in Jordanian commercial banks. In total, 208 usable responses were analysed via Smart-PLS software. The empirical findings found substantial and significant support for all model propositions except for the relationship between service quality and user satisfaction, which was insignificant. This research is the first of its kind to test the factors that impact ES user satisfaction in Jordan. It is also among the first works that tested the factors that determine user satisfaction using ISSM for mandatory systems instead of voluntary systems. Finally, our findings offer policymakers and practitioners of Jordanian commercial banks ABOUT THE AUTHORS

This study aims to examine the link between sustainability reporting and information asymmetry in family- and non-family-controlled firms for a sample of 641 UK firms listed in the FTSE all-share index during the period 2010–2017. The findings show a negative and significant relationship between sustainability reporting and IA. The results also show that the sustainability reporting–information asymmetry nexus is weaker in family-controlled firms. The findings of this study should improve our understanding of sustainability reporting motivations, particularly in companies that are controlled by families. Moreover, an explanation of the role of family-controlled firms in mitigating or exacerbating this relationship will surely help the British regulators improve corporate governance rules related to various ownership structures. For policy makers, it is important to confirm that sustainability reporting is representative of actual corporate activities and is not only used to mislead stakeholders.

Purpose This study aims to empirically investigate the role of accounting information quality (AIQ) as a mediating factor in the relationship between knowledge management (KM) processes and business performance (BP) of the financial institutions (FI) operating in Jordan. Design/methodology/approach Based on a literature review and knowledge-based theory, an integrated conceptual framework has been developed to guide the study. The study’s conceptual framework is constituted of three primary constructs, namely, KM processes (acquisition, integration and utilization), BP (financial indicators and non-financial indicators) and AIQ conceptualized using the International Accounting Standard Board’s (2010) framework fundamental qualitative characteristics (relevance, understandability, faith representation and comparability). Data has been collected through a self-administered questionnaire applied to 247 respondents. The targeted respondents have been FIs (commercial banks and insurance companies) in Jordan. Findings The main findings supported accounting information as a mediator factor in enhancing the relationship between the FIs’ KM process and BP (FI) operating in Jordan. Originality/value This study contributed to theory by filling a gap in the literature regarding the role AIQ as a mediator factor between the KM process and BP of the FI operating in Jordan as a developing country.

This paper investigates the role of structural ownership reforms in sustaining auditor independence through split-share structure reform (SSSR). Studying a sample of 1826 Chinese listed firms over the SSSR period in China, the results showed that auditor independence sustainability was less pronounced in local state-owned enterprises (LSOEs) compared with non-state-owned Enterprises (NSOEs). Nevertheless, after the SSSR, there is a significant enhancement in sustaining auditor independence. In particular, auditor independence sustainability is pronounced by providing an unqualified audit opinion, including an ‘emphasis of matter paragraph’ instead of issuing a modified audit opinion. This study contributes to the literature in two ways. First, it gives an empirical investigation into auditor independence sustainability efforts by the Chinese government through the SSSR. Second, it helps regulators and policy-makers in China and other emerging markets in evaluating the SSSR efforts to improve auditor independence.

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