This research was conducted in order to indicate the role of corporate governance in the commercial banks and Islamic banks in Jordan and its impact on financial and non-financial performance because of its positive effects on the improvement and development in the process of managerial decision-making through various development and modernization in the processes and stages of internal activities of banks and raise the level of performance.The study sample included the society represented by all commercial banks and Islamic Jordan totalling (16Jordanian Banks).Where the study aimed to executive management, sections and departments on the Application of Corporate Governance in those banks as well as financial and accounting departments where.The study found that commercial banks and Islamic banks in Jordan apply corporate governance through identified for its principles and its components and steps and provided specialized committees would activate the application of corporate governance. And recommended the need for greater attention to the competent authorities to monitor financial and non-financial performance of the departments of Jordanian banks and increase the provisions of the law and the necessary legislation imposed by the government and the competent application of corporate governance.

This study aimed at discovering the impact of big data in terms of its dimensions (Variety, Velocity, Volume, and Veracity) on financial reports quality in the present business intelligence in terms of its dimensions (Online Analytical Processing (OLAP), Data Mining, and Data Warehouse) as a moderating variable in Jordanian telecom companies. The sample included (139) employees in Jordanian Telecom Companies. Multiple and Stepwise Linear Regression were used to test the effect of the independent variable on the dependent variable. And Hierarchical Regression analysis, to test the effect of the independent variable on the dependent variable in the presence of the moderating variable.  The study reached a set of results, the most prominent of which was the presence of a statistically significant effect of using big data in improve the quality of financial reports, Business intelligence contributes to improving the impact of big data in terms of its dimensions (Volume, Velocity, Variety, and Veracity) on the quality of financial reports. The study recommends the necessity of working on making use of big data and resorting to business intelligence solutions because of its great role in improving the quality of financial reports and thus supporting decision-making functions for a large group of users.

This study aims to identify the impact of information technology governance in reducing cloud accounting information systems Risks in Kuwaiti telecommunications companies. The study population represented by all Kuwaiti telecommunications companies, which number (3) companies. The sampling unit consisted of workers in the upper and middle management of Kuwaiti telecommunications companies. The researcher distributed (327) questionnaires electronically, the researcher retrieved (291) questionnaires, of which (269) were valid for statistical analysis. The results indicated that the relative importance of all dimensions of information technology governance. The results demonstrate the importance of the role of information technology governance in reducing cloud accounting information systems risks. Also, that all information technology governance dimensions (Align, Plan and Organize, Build, Acquire and Implement, Deliver, Service and Support, Monitor, Evaluate and Assess) affect the cloud accounting information systems risks reduction in Kuwaiti telecommunications companies.

The study aimed at recognizing the concepts and principles of corporate governance, identifying the commitment level of the Jordanian insurance companies to apply the corporate governance instructions issued by the insurance commission and specifying the role of different types of owners in actuating the corporate governance regulations and elevating their quality.The study was conducted on a sample of 15 insurance companies enlisted in Amman Stock market during the period from 2011 to 2014; and in order to measure the ownership structure's variables, the insurance companies financial reports published on Amman Stock market site were utilized, their contents were checked and the companies ownership structure types were identified through the centralization of company shares ownership at a specific entity whereby the ownership structure was divided into five types namely family ownership, institutional ownership, individual ownership, government ownership and foreign ownership. The corporate governance instructions to insurance companies were adopted to design a questionnaire which incorporates five divisions connected to each of the board of directors, the executive management, the audit committee, the risk management and the internal control system and the internal auditing. The questionnaire was distributed on the insurance companies employees who occupied different administrative positions. To realize the objectives of the study, a number of statistical methods that accommodate with the nature of the study were used like the simple regression and the multiple regression models to test the hypotheses of the study. The results indicated that the Jordanian insurance companies manifest acceptable obligation to apply the corporate governance instructions, and revealed the presence of an effect of the ownership structure on the level of those instructions' application.Based on those results, the study presented a cluster of recommendations from which are: specifying the controlling entities in charge of following up the actual implementation of the corporate governance instructions at insurance companies, reformulating said instructions in a way that guarantees the protection of the stakeholders' rights and clarifying the tasks and duties of the audit committee.