Purpose: The aim of this study is to examine the role of relational benefits and brand experience measurements on willingness to pay more (WPM), effects of word of mouth (WOM) and repurchase intention (RI) in fast-food restaurants (FFR).Design/methodology/approach: Employing an online questionnaire survey with a sample size of 503 respondents, the quantitative methodology included multiple regression and factor analysis to facilitate the analyses of data.Findings: Relational benefits and their dimensions (confidence, special treatment and social benefits) found to positively impact WPM, WOM and RI. With reference to brand experiences, the current study found that behavioural and intellectual experiences have significant and positive effects on WPM, WOM and RI. Surprisingly, no positive significance was identified between sensory experiences and WPM, WOM and RI.Practical implications: The findings show that relational benefits and brand experience dimensions play an essential role in improving brand loyalty.Originality/value: The current study subscribes to the concept of relationship marketing theory, suggesting that loyalty to FFRs can be enhanced by offering customers relational benefits and augmenting their brand experiences.

This research aims to explore new evidence on the nature of the relationship between the effectiveness of audit committee and earnings management in one of the emerging economies, Jordan. In addition, it investigates how external auditor size might moderate this relationship. For this purpose, a panel data consisting of 64 industrial firms listed on Amman Stock Exchange (ASE) is used, covering the period between 2009 and 2014. An index consisting of four characteristics is developed to measure the effectiveness of audit committee, namely audit committee independence, size, meetings and financial expertise. Results show that audit committee effectiveness has a significant and negative impact on earnings management. Moreover, a positive interaction effect of external auditor size and audit committee effectiveness on earnings management is found, which is supportive of the substitute relationship between the external auditor size and effective audit committee in reducing earnings management. Policy makers and professional accounting bodies in Jordan might benefit from these results, as they show that legislative reforms can motivate firms to adopt good governance practices to mitigate earnings management.

Purpose: This study investigates the role of AI awareness, academic level, information sources, and educational support in shaping accounting students’ Attitudes toward AI in Auditing. The research aims to provide actionable insights for integrating AI into accounting education and equipping students with the necessary skills to adapt to a rapidly evolving auditing profession. Design/methodology/approach: The study adopts a quantitative research design using an online survey distributed to 369 accounting students from Jordanian universities. The survey instrument comprised 20 items across five constructs. Data analysis was conducted using PLS-SEM via ADANCO software to examine both direct and indirect relationships among the constructs. Findings: The results reveal that AI awareness is a critical mediator, significantly enhancing students’ Attitudes toward AI in Auditing in auditing. Academic level, credible information sources, and strong educational support were identified as key factors influencing AI awareness. The findings highlight the importance of experiential learning, access to reliable educational resources, and institutional support in fostering positive attitudes toward AI adoption in auditing contexts. The study empirically supports the Constructivism and Diffusion of Innovation theories, demonstrating the relevance of interactive learning environments and perceived practical benefits in shaping students’ readiness to adopt new technologies. Originality/value: This study makes a unique contribution by integrating Constructivism and Diffusion of Innovation frameworks to explain the adoption of AI in auditing education. It offers practical strategies for educators and policymakers, including the integration of AI-focused modules, hands-on training, and enhanced support systems, to prepare students for the demands of AI-driven auditing practices. The research provides a foundation for future studies exploring AI adoption in accounting and auditing education across diverse contexts.

This study examines the factors influencing tax decision-making from the perspectives of income and sales auditors in Jordan. It explores how internal and external factors shape auditing processes and compliance. Using a sample of 215 tax auditors from 2018 to 2022, this study adopts a quantitative methodology and collects data through structured surveys. The findings highlight key variables such as auditor independence, professional experience, and taxpayer knowledge as significant factors influencing tax decisions. The study recommends enhancing auditor training, fostering independence, and improving taxpayer education to promote transparency and fairness in tax systems.