The goal of the current study is to determine how the internal control system (ICS) in Jordanian Islamic banks affects the link between the accounting information system (AIS) and employee performance (EP). The study’s target audience is actual Jordanian Islamic Bank workers, and a sample of 92 respondents, representing a response rate of about 70.22%, was selected from a total of 131 participants, themselves divided among 105 branches of Islamic Banks in Jordan. According to the data, there is a clear correlation between the AIS, which comprises information quality (IQ), system quality (SQ1), and service quality (SQ2), and the EP in Jordanian Islamic Banks, at a significance level of 0.00. Furthermore, it was demonstrated that the impact of the ICS on the relationship between AIS and EP in Jordanian Islamic banks was statistically significant.

This study aims to investigate the role of financial accounting technology in improving customer relationship management (CRM) in Jordanian banks. The study used a questionnaire survey based on previous relevant literature to obtain the necessary data. Using a quantitative analysis method, a random sample of 113 employees working in Jordanian banks was selected. The bootstrapping method was used to investigate the connection between financial accounting technology and CRM. To comprehend the significance levels, the path coefficients, T-values, and p-values are the most typical outcomes in the structural model. The direct effects showed that financial accounting technology, including innovation, flexibility and transparency, had a significant positive effect on CRM. In line with the results, relying on financial accounting technology in banking transactions enables the creation of global electronic markets that contribute to economic growth, and banks' use of financial accounting technology can provide high-quality services for customers. The outcome of this study lays the groundwork for future research to advance the knowledge in this field.

The purpose of the study is to investigate the function of external audit quality (EAQ), corporate governance (CG), and firm size in eliminating adulterous accounting practices (AP) in Jordanian businesses. A quantitative research design is used, with data from 50 Jordanian enterprises. Primary data is acquired through surveys issued to auditors, financial managers, and compliance officials, while secondary data is sourced from financial statements and audit reports covering the years 2019-2023. Analyzing numbers can help us understand fraud better. We can look at simple statistics but also check relationships between different variables. This is done using techniques like chi-square tests, t-tests, and logistic regression. The study found that when audit quality is better, fewer fraud cases occur. Large companies, known as the Big Four, seem to be much better at catching and preventing fraud compared to smaller ones. It also appears that the better the company's business ethics and the larger the firm, the less fraud happens. Therefore, these findings offer practical guidance for managers and policymakers who want to reduce fraud and enhance financial integrity in Jordanian companies. Although the results were not entirely conclusive, organizations should encourage auditors to be unbiased and utilize top-notch fraud detection methods to effectively prevent fraud in Jordanian companies.

The purpose of this study is to explore the impact of the use of digital accounting systems (DAS) on the quality of financial reports (QFR) in Jordanian industrial companies. This study employs a quantitative research design to examine the impact of using DAS on the QFR, involving approximately 35 companies. The electronic distribution of 250 questionnaires resulted in collecting 212 valid responses for analysis, yielding a response rate of 84.8%, which supports the reliability of the research findings. The research showed that the comparability and accuracy of the companies’ financial reports were significantly enhanced by the use of DAS. Although the influence on relevance and reliability was weaker in magnitude, the statistical significance emphasizes the importance of digital systems in improving multiple aspects of QFR. Digital systems also provide uniform formatting, consistency, and precision in financial data, which are crucial for analysis over different periods and entities. Additionally, the influence of DAS on reliability, while moderate, was still significant. This suggests that, although digital systems contribute positively to the trustworthiness and consistency of financial information, other factors such as data governance, system security, and human oversight may also influence this relationship.