In this paper, the authors present survey data concerning to understand the motivations underlying the cheating behavior while university exams are held online during the Covid-19 pandemic. In pursuing its aims, this study uses an integrated theoretical framework that includes the social capital theory and the fraud triangle theory. Through the use of a previously tested questionnaire, this study gathers data concerning the students cheating behavior from 213 respondents across a group of Jordanian universities. The findings of this study show that pressures, opportunities, rationalization, social norms, and social trust are all factors that affect the behavioral intention to cheat, which ultimately lead accounting students to commit cheating while taking exams online. This research provides several practical contributions to the educators who are seeking to minimize the chances for dishonest students to cheat in online exams. Future studies can refer to the study and its findings when it comes to educational equity and policy making regarding distance education.

The purpose of this study is to examine how the presence of auditors with forensic accounting skills impacts the financial performance of audited companies. Using a quantitative approach, this research employs linear regression analysis and examines a sample of 74 companies from the industrial and service sectors listed on the Amman Stock Exchange between 2012 and 2021. The findings reveal that external auditors with forensic accounting competencies have a positive impact on the financial performance of audited companies. The insights presented in this study could serve as valuable tools for improving the financial performance of companies in the service and industry sectors, highlighting the importance of supporting and promoting the skills and competencies of forensic accountants.

This study is motivated by the absence of similar research that investigates the link between terrorism level and social and environmental performance measured by the ESG score. This study adopts cross‐country panel data represented by 5082 worldwide companies during the period 2011 to 2020. The terrorism level has been measured using the Global Terrorism Index as reported by The Institute for Economics and Peace Limited. Our findings indicate that the occurrence of terrorist events has a significant negative impact on ESG performance, both collectively and individually, due to the various consequences. Many businesses may suspend operations in countries where the threat of terrorism is increasing, resulting in a flight of investors and the disruption of development projects, which may weaken overall economic performance and voluntary projects. Thus, it is likely to result in undermining companies' environmental and social practices. In addition, as fears of terrorist attacks grow, the general system of corporate governance may deteriorate, halting sustainable development initiatives in these countries. Terrorist attacks introduce complex moral dilemmas, challenge stakeholder priorities, affect a company's legitimacy, and reshape the institutional landscape. Companies must navigate these multifaceted challenges, balancing immediate stakeholder concerns, reputation restoration, compliance obligations, and evolving societal expectations. Our findings are significant, with numerous implications for different stakeholders such as regulators, policymakers, investors, managers, and government agencies.

This study examined how job satisfaction affected the link between internal audit effectiveness and human capital dimensions in the context of Jordanian commercial banks. In this paper, from the distributed questionnaire copies distributed to internal auditors working in the commercial banks of Jordan, 102 copies were deemed useable. Data obtained was exposed to Partial Least Squares-Structural Equation Modeling (PLS-SEM). Based on the results, education, expertise, and training had a direct, positive, and significant influence on the effectiveness of internal audit, while job satisfaction had an incomplete role as a moderator, as underpinned by the Social Exchange theory. The study enumerates the implications for practice and academics, with the study contributions serving as guidelines for bank managers and literature research. On this basis, the study implications are categorized into two major types, theoretical and practical implications. Accordingly, the first contribution to theory is that social exchange theory adoption to examine the human capital dimensions (education, expertise, and training) and their relationship with internal audit effectiveness. Also, practically, the study findings indicate the strategic importance of internal audit, reminding executives and banks directors to enhance internal audit staff expertise and meet their satisfaction to promote the effectiveness of the internal audit.