This study aims to examine the link between sustainability reporting and information asymmetry in family- and non-family-controlled firms for a sample of 641 UK firms listed in the FTSE all-share index during the period 2010–2017. The findings show a negative and significant relationship between sustainability reporting and IA. The results also show that the sustainability reporting–information asymmetry nexus is weaker in family-controlled firms. The findings of this study should improve our understanding of sustainability reporting motivations, particularly in companies that are controlled by families. Moreover, an explanation of the role of family-controlled firms in mitigating or exacerbating this relationship will surely help the British regulators improve corporate governance rules related to various ownership structures. For policy makers, it is important to confirm that sustainability reporting is representative of actual corporate activities and is not only used to mislead stakeholders.

Purpose: This research attempts to profoundly understand the factors influencing the usage of e-tax declarations. Design/methodology/approach: In a cross-sectional survey, partial least square-structural equation modeling (PLS-SEM) is used to examine the hypotheses on 182 academic taxpayers working in Public Universities in Jordan. Findings: The findings indicate that knowledge, subjective norms, and attitude play a vital role in taxpayers’ usage of e-tax declarations. Moreover, knowledge confirms the power of the Theory of Planned Behavior (TPB), which helps predict people’s behavior. However, the results reveal that awareness does not moderate the previously mentioned relationship. Research limitations/implications: The sample size is limited, and the participants were academics who work at public universities. Therefore, it is advisable to study larger sample size to confirm the study’s results. Moreover, further research could diversify the sample in terms of occupation, digital divide, and e-literacy, as these factors may significantly impact e-tax declaration usage. A comparison across various groups would be beneficial in gaining a better understanding of the demographics and variables that impact the use of e-tax declarations. The second limitation is the collection of mainly quantitative data; collecting qualitative data to further understand the main factors that could affect the usage of e-services would play a role in supporting the study’s findings. Practical implications: This study provides strategic guidance for Jordanian policymakers in improving citizens’ acceptance of mandatory e-services usage by affecting their knowledge, attitude, and subjective norms. As a result, these practical suggestions positively influence taxpayers’ usage of e-services, which contributes to their usage of optional ones. E-service adoption rates may rise by emphasizing their benefits, such as improving equity, efficiency, life quality, and limiting adverse environmental effects. Originality/value: This study expands the scope of mandatory public e-services research.

Purpose: This paper aims to explore how diverse boards influence corporate social responsibility (CSR) initiatives and whether this relationship is moderated by the presence of politically connected board members. Design/methodology/approach: Year-fixed effect regression analysis examines the relationship between board diversity, CSR disclosure and the moderating effect of political connections (PC). Board diversity is measured using two indices: intra-board diversity (IDiB) and inter-board diversity (IDoB), capturing demographic and governance differences within and across firms. Findings: The results show that IDiB positively influences CSR disclosure. Conversely, IDoB negatively impacts CSR disclosure. Notably, politically connected board members were found to play a dual role: they stabilize fragmented governance by mitigating the negative effects of IDoB but disrupt governance by weakening the positive effects of IDiB on CSR disclosure. This duality highlights the complex role of political connections in shaping corporate governance practices in Jordan. Originality/value: This study contributes to the literature by using novel IDiB and IDoB indices to examine board diversity’s distinct effects on CSR disclosure in Jordan. It highlights the dual role of politically connected board members as stabilizers and disruptors, challenging monolithic views. In addition, it explores the moderating role of political connections in board dynamics through elite theory, advancing corporate governance and CSR research.

This study examines the readiness of Jordanian-listed firms toward the application of Computer Assisted Audit Tools and Techniques (CAATTs) during the post-Covid-19 epidemic period. In particular, this study investigates the auditee perspective regarding the factors impacting the adoption of CAATTs based on the Organizational Readiness for Change (ORC) and the Technology Readiness Index (TRI) models. A cross-sectional survey was developed and distributed to 138 employees working in the accounting departments of Jordanian-listed firms. Partial least square structural equation modeling (PLS-SEM) was employed as the statistical analysis method to examine the study hypotheses. The results show a significant direct relationship of motivation for change, staff attributes, institutional resources, organizational climate and discomfort on readiness for change. Moreover, the results reveal that perceived fear of Covid-19 has a moderating effect on the direct relationship between motivation for change and readiness for change. However, the proposed relationships between optimism, innovativeness, and insecurity with readiness for change were not significant. This paper highlights the readiness toward CAATTs application from the auditee perspective rather than the external auditors. Moreover, this paper considers the changes in the work environment resulting from the Covid-19 pandemic on the motivation for change toward CAATTs. Lastly, the paper reveals the moderating role of perceived fear of Covid-19 on the influence of motivation for change on readiness to change. Hence, this paper set the basis for policymakers and practitioners toward evaluating the readiness of Jordanian-listed firms for CAATTs application.

Purpose: This study investigates the relationship between corporate social responsibility (CSR) and tax avoidance (TA) and examines whether political connections (PC) moderate this relationship among manufacturing firms in Jordan. Design/methodology/approach: Using a quantitative approach, the study analyzes panel data from 33 manufacturing firms listed on the Amman Stock Exchange (ASE) over the period 2013–2024. Year–firm fixed effects panel regression models were applied to control for unobservable heterogeneity, with TA measured through the effective tax rate (ETR), cash flow effective tax rate (CFETR) and book–tax difference (BTD). Findings: The results show that CSR is associated with lower levels of TA, supporting the view that socially responsible firms adopt more compliant tax behavior. However, PC are linked to higher TA and weaken the constraining effect of CSR, indicating that politically connected firms rely more on political legitimacy than social legitimacy to maintain their reputation. These findings highlight the conditional nature of CSR's ethical influence in emerging markets. Originality/value: The study extends legitimacy and stakeholder theories to the taxation domain by showing that while CSR enhances ethical compliance and accountability, its effectiveness is diminished in politically connected environments. The findings provide valuable implications for policymakers and regulators seeking to strengthen CSR frameworks and ensure alignment between ethical responsibility and fiscal transparency.