This paper examines the relationship between three contingency factors and the sophistication of AIS design. Questionnaires were distributed to 220 companies listed on Amman Stock Exchange, Jordan. The results reveal significant and positive relationships between four dimensions of IT sophistication and AIS design, and between two dimensions of business strategies and AIS design. However, no significant relationship was found between environmental conditions and the sophistication of AIS design. Interestingly, findings from this study reveal managerial IT sophistication, informational IT sophistication and functional IT sophistication are more important than technological sophistication in influencing AIS design. On the other hand, cost leadership strategy was found to be more important than innovation differentiation strategy in influencing AIS design. Overall, cost leadership strategy appears to be the most important factor that influences the sophistication of AIS design. Findings from this study imply that the sophistication of AIS design can be achieved by investing not only in the technological aspect of IT implementation but more importantly its managerial, informational and functional sophistication. Findings from this study have deepened current understanding of AIS design and its influence factors, and provided useful insights into the sophistication of IT development in Jordan. More importantly, it opens up possibilities for further studies of AIS in Jordan and other Middle East countries, and on a global basis.

The authors examine the consistency between the current practices in designing and teaching accounting information systems (AIS) curricula and the International Federation of Accountants (IFAC) requirements for International Education Practice Statement 2 and International Education Standards 2. Utilizing a survey and interviews data in Jordan, the results show several issues that contribute to the inconsistency of IFAC's requirements, including a lack of Arabic textbooks, qualified staff, training, computer laboratories, and faculty support and finance. This is the first study to provide a model curriculum and course learning outcomes of an AIS course. There is urgent attention required from local and international policymakers.

The study aims to examine the impact of board characteristics on firm performance of non-financial institutions in Jordan. The study employs the random effects regression model to analyze the panel data of 77 non-financial institutions of the industrial and services sector over the period 2008–2019. Firm performance is measured by return on assets ROA. While board characteristics were explained by board size, CEO duality, CEO tenure, non-executive directors (NEDs), and a number of board meetings. Firm age and firm size were added to our model as control variables. Our results reveal that board size, CEO tenure, non-executive directors (NEDs), firm age, and firm size have a positive significant impact on firm performance, whereas the CEO duality and a number of board meetings have a negative significant impact on firm performance. This paper will contribute to the ongoing debate on the relationship between the board characteristics and firm performance. Therefore, the current study extends previous literature by providing empirical evidence about the relationship between board characteristics and a firm performance. Particularly in developing countries, there is relatively a little researched area. Jordanian firms are needed to consider the significance of the board characteristics especially, for the non-financial institutions that can help them in designing the board strategies to enhance their performance. Therefore, Jordanian data will offer new empirical evidence in an emerging market, which will provide a better understanding of the relationship between board characteristics and firm performance.

Reliance of external auditors on the work of internal auditors is very important but yet, complex decision tasks that require professional judgment as it is influenced by a number of factors, characteristics of internal auditors are of the most important factors to be considered. The paper obtains various criteria relating to the evaluation of internal audit organizational status, work performed, competence, and professional due care as stipulated in Professional Auditing Standards including the Egyptian Auditing Standard (EAS)No.610 "Using the work of internal auditors". This study revealed that internal auditors' characteristics assist in increasing external auditors' reliance on their works and so minimize external auditors' efforts and so fees. Data on internal audit characteristics are obtained from survey respondents of Egyptian companies and audit fee data are obtained from their annual reports. Results indicate that lower external audit fees are associated with top management support for internal auditors, not imposing constraints on internal auditors works, is ready to act upon internal audit staff findings and recommendations, adequacy of education of internal auditors, good practices for hiring and training internal auditors. Also, lower external audit fees are associated with adequacy of working paper documentation supporting internal auditors' conclusions, sufficiency of internal auditors' evidences.

This study explores the effect of the board of directors’ characteristics on real earnings management in Jordanian non-financial companies listed on the Amman Stock Exchange. The sample size is 131 companies during the period of 2015–2017. The study uses a board of directors’ size, board members’ independence, board members’ financial experience, number of board meetings, membership in more than one board, and the ownership of board members of company shares to represent the board of directors’ characteristics. Real earnings management is measured using the Roychowdhury model (2006). A multiple regression analysis (panel data) is used to investigate the effect of the board of directors’ characteristics on real earnings management. The study found a negative and statistically significant impact for both: board members’ independence and board members’ financial experience on earnings management through real activities against the previous studies’ findings, this research measured the impact of real activities. On the other hand, the study did not find any statistically significant effect of the additional earnings management variables through actual activities