This study explores the implications of market digital transformation in the United Arab Emirates (UAE) for the undergraduate accounting curriculum. Responding to a number of government initiatives toward artificial intelligence (AI) transformation, corporations and government agencies in the UAE have recently started to test and adopt AI, Blockchain Technology (BT), and Data Analytics (DA) in their operations. This digital transformation in the business environment raises concerns as to whether existing accounting curricula are preparing accounting graduates for the emerging IT needs relevant to the existing accounting job market. To this end, this study explores the extent to which the current accounting curriculum in the UAE reflects the current digital transformation in the country.

Purpose: The main aim of this paper is to provide an overview of the most influential economic changes and accounting legislation affecting financial reporting and disclosure practices in Jordan. It also provides an overview of disclosure studies conducted in Jordan covering the year(s) between 1986 and 2014 to investigate whether there is an improvement in disclosure practice in Jordan. This paper also investigates the most influential firm characteristics affecting disclosure practices in Jordan found in prior disclosure studies that were conducted in Jordan between 1986 and 2014. The paper also addresses the disclosure items required in Corporate Governance Codes that exist for listed shareholding companies, banks and insurance companies. Finally, the paper discusses the quality of accounting education in Jordan, as prior studies noted its impact on accounting practice.Design/methodology/approach: Based on a review of prior disclosure studies conducted in Jordan between 1986 and 2014, this study compared the results of disclosure studies before and after 1998. In 1997, Jordan, as a result of economic changes, issued the Temporary Securities Law and its Directives of Disclosure, which came into effect in 1998. The law is considered as the turning point in the improvement of disclosure practice in Jordan. A trend line of disclosure practice is also used to investigate whether disclosure practice is improved after the issuance of this law. A descriptive analysis is also used to examine the factors affecting disclosure practice in Jordan.Findings: Based on a review of prior disclosure studies, it was concluded that disclosure practices have improved overtime. It was also observed that that firm size as a factor has always affected the level of disclosure in Jordan and is followed by external auditing, while liquidity is found to have the least effect. It was concluded that economic changes, agreement with international organizations like the World Trade Organization (WTO) and the International Organization of Securities Commissions (IOSCO), new regulations and financial market reforms have improved disclosure practice in Jordan. It was also found that there is a need for further studies in disclosure practice that are not sufficiently covered in Jordan.Originality/value: The study is based on a review of disclosure studies conducted in Jordan between 1986 and 2014. We investigate whether mandatory, voluntary, corporate social and internet disclosure practice improved over the last three decades in Jordan. This study is the first to provide evidence on the improvement of disclosure practices based on a review of disclosure studies in Jordan. The paper is expected to be a reference for disclosure studies in developing countries, Jordan in particular, as it summarized and criticized the weaknesses on disclosure practice and accounting legislations in Jordan.

This paper proposes a model to integrate data analytics into current undergraduate accounting curricula across existing courses rather than offering a stand-alone data analytics course. One of the advantages of curriculum integration is that students are introduced to data analysis in a progressive or sequential way. Furthermore, such an approach typically does not require additional credit hours to reflect the changes made to the accounting curriculum to introduce the emerging technologies used in the accounting profession. The model proposes course learning outcomes (CLOs) related to the data analytics applications linked to specific levels of study and accounting courses. In addition, teaching materials including the main textbook, supplemental reading materials, and case studies are mapped across accounting courses. This model is expected to be beneficial for accounting educators and members of curriculum committees when updating an accounting curriculum to include data analytics.

Purpose – The purpose of this paper is to investigate the perceptions of a sample of Jordanian external auditors for the importance given by them to a number of factors which may influence their reliance on an internal auditor during their external audit. The paper also examines the relationship, if any, between the degree of reliance on the internal and external audit fees. Design/methodology/approach – A sample of 100 external auditors is employed to investigate the perceptions of external auditors as to the importance given by them to a number of factors which may influence their reliance on an internal auditor during their external audit. Also, a cross-sectional multiple regression analysis is conducted to examine the impact of this reliance on audit fees. Findings – The results of the paper indicate that external auditors in Jordan consider the objectivity, competence and work performance of internal auditors as very important factors affecting their reliance decisions. It is found that “objectivity” had the highest mean score (4.353), followed by “competence” (4.188) and “work performance” (4.156). The results of the multiple regression analysis indicated that the size of the audited company is the most important variable in explaining the variation in audit fees paid by the sample companies. As for the reliance variable, it is found insignificant. Originality/value – It is believed that no previous research has examined these issues on the basis of Jordanian data. Thus, the current paper aims to extend the literature on these topics on a developing country with different characteristics. The results of this paper will be of concern to companies in their attempt to reduce external audit fees. Audit firms may also benefit from the paper in terms of reducing the efforts of external auditors due to the understanding and cooperation between external and internal auditors.

Using a multi-theoretical approach, this study seeks to examine the determinants of corporate web-based investor relations (IR) activities for companies listed on Amman Stock Exchange. Jordan provides an interesting context to pursue the objectives of this study because it provides insights into how listed companies are voluntarily responding to recent government and financial market regulators initiatives to encourage the use of the internet and to keep financial market participants informed about corporate activities. A survey analysis is conducted to examine online reporting practices of Jordanian listed companies. The explanatory analysis relies on logistic, ranked and normal scores ordinary least squares (OLS) regression analyses and identifies ten explanatory variables that may affect the existence and level of web-based IR disclosure; company size, profitability, government ownership, institutional ownership, number of shareholders, growth prospects, age, industry type, auditor type, and equity need. Results reveal that the existence of web sites is positively related to company size and industry (Financials) while the extent of web-based IR disclosure is significantly positively related to size, governmental ownership, institutional ownership, number of shareholders, and industrial type (Financials); however, it is negatively related to company age.