Existing literature reports contradictory findings about the impact of direct and indirect taxes on economic growth of different economies. In this regard, the objective of the current research is to investigate the impact of direct taxes on the economic growth of Jordan. GDP is considered an indicator of economic growth, so the impact of direct taxes is evaluated using the GDP of Jordan. The study has adopted a quantitative research approach using the autoregressive distributed lag (ARDL) technique. The findings of the study indicate that direct taxes (DT) have a significant negative effect on the economic growth of Jordan. This current research has significant implications for the Jordanian government and the policymakers of the Jordanian economy, and it is recommended that they should make significant modifications in levying direct taxes in a way that will contribute positively to the economic development of the country.

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Current research aims to highlight the impact of public debt on the Jordanian economy exploring whether public debt is problematic for the Jordanian economy. For this purpose, a systematic review is conducted based on the previous relevant articles selected from the SCOPUS database. Based on the process of classification, selection, and eligibility process of thirty-one articles are finally included as the leading articles being reviewed by the current research. This review helped generate an opinion about the impact of public debt (PD) on economic growth (EG) in light of previous literature and then discussing these findings in the context of the Jordanian economy highlighted the impact of Jordanian public debt. The findings indicate that although there are contrary views reported in the literature about the relationship of public debt with different economic factors and especially economic growth, the context of Jordan’s public debt is problematic for the Jordanian economy. The current study has significant implications for government officials and policymakers so that they can plan accordingly keeping in mind the negative impact of public debt.

The interrelationship between the saving behavior of individuals in any economy and the country's economic growth has been a major focus of researchers and economists. Therefore, this current research is further highlighting the relationship by evaluating the impact of the saving behavior of individuals in Jordan on the growth of the Jordanian economy. Thereby, through using a quantitative research methodology, the current study concentrated on employing a set of statistical tests such as the Johansson co-integration test, the granger-causality test, and the augmented dickey fuller “ADF” test, as well as the regression analysis for the aim of finding out the impact of domestic savings on the growth of Jordanian economy. As a result, findings from this current study as well as the evaluation of the relationship indicated that the savings behavior of individuals in Jordan has a significant positive influence on the economic growth of Jordan. The findings indicate that savings stimulate production, investment, and employment, ultimately leading to the country's economic growth. Results from the autoregressive distributed lag indicated that the two variables not only indicate a strong positive and significant relationship with each other in the long run; while it is revealed to be significant and positive in the short term. The results indicated that the domestic savings (estimated through the gross domestic savings of the country) have a significant positive impact on the economic growth (measured through the gross domestic product) of the country. Moreover, it is found that GDS not only significantly influences the gross domestic product in the long run but it also significantly positively influences the gross domestic product in the short run as well. Relying on the above results, it is concluded that enhanced domestic savings will contribute significantly to economic growth because such capital accumulation will increase investments. Additionally, the findings indicated that the increase in the level of domestic savings causes an increase in the economic growth of the country. However, although the level of contribution of GDS to GDP is already quite significant i.e. 0.635%, the Jordanian government must focus on introducing policies in the economy that should promote savings among the public. Moreover, this study also indicates that economies having enhanced savings rates can attract more FDI which significantly leads to the development of different sectors in the economy hence leading to economic growth. Furthermore, depending upon the findings of this current study, the research indicates that the domestic savings of the public in Jordan significantly contribute to the economic development of Jordan. Therefore, the government must focus on the promotion of domestic savings and must introduce different plans that must promote savings among the public. Current research is a significant contribution to Jordanian economic literature and also contributes significantly to the knowledge of the think tanks and concerned government authorities in Jordan so that they can design their policies accordingly. Economic development is essential for each country; therefore, factors identified as significant contributors to economic growth must be prioritized by the Jordanian government.

The aim of this study was to explore the impact of intellectual integration between external auditing and corporate governance in the face of global financial crises and the view of Jordanian external auditors. The descriptive analytical approach was used, the current study community consists of all external auditors in Jordan (382) external auditors in accordance with the Jordanian Association of Certified Public Accountants of 2017.The sample of the study was randomly selected. 200 questionnaires were distributed to the external auditors. Only (191) were retrieved, where the loss was (9), and (5) questionnaires were excluded for not validating the analysis. The final sample (186) was identified by (93.0%) of the number of distributed questionnaires. The results of the study showed that there is a significant effect at the level of morality (α = 0.05), only three dimensions (honesty and justice, integrity and integrity, and the correct application of corporate governance) in the face of global financial crises. There is no statistically significant effect (α = 0.05) on the dimensions of (management discipline in the company, accountability, transparency, disclosure, leadership, guidance, efficiency and effectiveness) in the face of global financial crises. The study recommended reviewing the responsibility of the external auditor towards the company as a whole as one of the most important tools of governance by focusing on its economic value and the various risks it faces in order to reduce the occurrence of financial crises in the future. With the need to enhance the circle of external audit activities to include the examination, evaluation, analysis and management of the company's strategies in terms of strengths and weaknesses, as well as in terms of opportunities and threats for the governors of the good.