The study aimed to examine the impact of corporate governance in limiting creative accounting practices mediating by the quality of external audits in Jordanian industrial public shareholding companies. The analysis in this research was to follow some of the analysis techniques namely; validity, reliability, and multiple regression were used in order to achieve the objectives of the study, The study population consisted of all Jordanian industrial public shareholding companies registered in the Amman Stock Exchange for the year 2019, and due to the large size of the study population, the researchers applied the s sample random technique representing the population where valid questionnaires reached statistical analysis (120) a questionnaire that included; financial managers and heads of accounting and audit departments. The study concluded that there is a statistically significant effect of the quality of external auditing and the principles of institutional governance in limiting creative accounting practices in Jordanian industrial companies, and in light of these results, the study recommended that industrial companies exploit the positive complementary relationship between the quality of external auditing and the principles of institutional governance to reach the common goal to reduce creative accounting practices.

This study aimed to identify the impact of cognitive creativity in accounting among Jordanian internal auditors on detecting creative accounting practices at Jordanian public shareholding industrial companies. The study sample consisted of Internal Audit staff at each company; whereby 156 questionnaires were distributed, of which 128 were valid for analysis. The software used for processing and analyzing data was smart PLS .After data analysis, the study results showed that there is a statistically significant positive impact for cognitive creativity in accounting among Jordanian internal auditors as regards (creativity resources, creativity type and creativity supports) on detecting creative accounting practices at Jordanian public shareholding industrial companies. The key recommendations of the study included enforcing the role of oversight bodies, especially internal audit, in the sample companies wherein internal audit is a major cornerstone of internal control; developing the legislations that regulate the practice of internal auditors in order to enable them to implement audits across the elements and components of financial statements professionally and away from management pressures, and to allow them to identify and mitigate all creative accounting practices.

The Audit Committee is responsible for overseeing the Board's corporate governance and oversight obligations, including the company's risk management system, internal control system, financial reporting, and internal and external audit tasks. The impact of Audit Committee features on Dividend Policy in financial companies listed on the Amman Stock Exchange was investigated in this study. Dividend Yield per Share was taken into account as part of Dividend Policy in the study, which was based on Jordanian financial enterprises' public financial reports. Multiple regression analysis was employed to examine the impact of AuditCommittee characteristics on DividendYield in Jordanian companies. The results indicated that AuditCommittee characteristics showed a significant effect on DividendYield per Share.