The aim of this study is to investigate the effect of a firm’s size, asset growth, asset tangibility, and financial leverage on profitability for all listed corporate firms in Jordan using unbalanced panel data (time series and cross-sectional) regression analysis for a sample of 1,663 observations over the period from 2011 to 2018. The overall results show a significant positive effect of a firm’s size and asset growth on profitability. However, asset tangibility presents a significant negative effect on profitability, while financial leverage has an insignificant positive effect on profitability. An analysis of each of the main sectors also point to a consistently positive effect of a firm’s size on profitability, while the results for growth in assets and financial leverage are nearly consistent with overall findings, but not those for asset tangibility. Furthermore, the sub-sample industry analysis reveals mixed results due to the different industry shapes and structures. This study is expected to be of value to firm managers, investors, researchers, and regulators.

This paper tested the size effectiveness on company profitability for the Jordanian context through applying twodifferent models for a large sample of (1538) companies listed in Amman Security Exchange covering the periodbetween 2005 and 2011. The results of the analysis indicated a highly significant value for the three main sectorsof the sample. The highest significant value result was for the industrial sector companies, followed by theservices sector companies, and lastly the financial sector companies. The results of the detailed industry analysisconcerning the whole sub-sectors were similar with the highest values for the food and beverages companies, thecommercial and educational services companies, and the insurance companies. The results indicated that thebank companies, the diversified financial companies, and the real estate companies have insignificant coefficientvalues for the total assets with company size. However, the bank companies only were insignificant for the totalrevenues coefficient of the company size. Finally, the results of the additional analysis of the top and bottom30% indicated that the financial sub-sample were insignificant, and inconsistent with the results of the mainfinancial sub-sample companies.

The aim of this study was to investigate the effect of the retention per share compared to the dividend per share by modeling the firm’s market value as a function of the retention per share and the dividend per share for all firms in the Jordanian context using unbalanced panel data analysis for a sample of 2281 firm years covering the period from 2010 to 2021. The results of the pooled sample indicated a strong positive significant effect for dividends per share. However, the retention per share indicated a negative significant effect on the firm’s market value. The other robustness analysis for the two sub-samples and the financial and non-financial sub-samples indicated the same results, consistent with the pooled sample for the two main explanatory variables.

This review provides an understanding of the teaching and practising of forensic accounting across the globe. It includes a review of published forensic accounting studies that conclude that forensic accounting is of benefit to both students and professionals. Despite this, there are areas of concern; namely, the insufficiency of an appropriate structure of regulation and a lack of control over the academic qualifications to enter the profession. This review of both the teaching and practising of forensic accounting provides an overview of the vital issues and concerns that must be understood in order to advance the essential application of forensic accounting. It is expected that this review will influence future policy that will advance business and limit episodes of fraud. The amount of published literature on the subject of forensic accounting is widespread and diverse. However, there is a lack of comprehensive understanding regarding the strengths and weaknesses of forensic accounting; this review will address this and provide policymakers with a thorough explanation of the subject.

This paper’s objective is to examine how Jordanian banks exposing risks affects their corporate social responsibility (CSR) (Pham & Tran, 2020; Abu Qa’dan & Suwaidan, 2019). The primary purpose of the study is to evaluate how risk disclosure and CSR are related in Jordan’s banking industry. For this investigation, information was gathered from 23 Jordanian banks that are listed on the Amman Stock Exchange (ASE) throughout a ten-year period, from 2010 to 2019. CSR was utilized as the dependent variable in a regression model that included four independent variables to represent the risk disclosure. The investigation included measures to guarantee that the outcomes were unaffected by the age of each bank, its size, leverage, and return on equity (ROE). The study’s results indicate that there was a positive correlation between the independent variables and CSR. This implies that risk disclosure is a useful strategy for enhancing CSR in the banking sector. The results of this study have significant applications for policymakers, future scholars, and bank managers. In order to comprehend the connection between risk disclosure and CSR in different nations and within various industries, the study further emphasizes the significance of further research in this area.