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.

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.