This research aims to explore new evidence on the nature of the relationship between the effectiveness of audit committee and earnings management in one of the emerging economies, Jordan. In addition, it investigates how external auditor size might moderate this relationship. For this purpose, a panel data consisting of 64 industrial firms listed on Amman Stock Exchange (ASE) is used, covering the period between 2009 and 2014. An index consisting of four characteristics is developed to measure the effectiveness of audit committee, namely audit committee independence, size, meetings and financial expertise. Results show that audit committee effectiveness has a significant and negative impact on earnings management. Moreover, a positive interaction effect of external auditor size and audit committee effectiveness on earnings management is found, which is supportive of the substitute relationship between the external auditor size and effective audit committee in reducing earnings management. Policy makers and professional accounting bodies in Jordan might benefit from these results, as they show that legislative reforms can motivate firms to adopt good governance practices to mitigate earnings management.

The current study offers empirical evidence on the way the family ownership moderates the association that exists between the financial experience of the audit committee and earnings management based on a sample of 44 manufacturing firms that are registered with the Amman Stock Exchange (ASE) from 2012 to 2016. From the results of the study, there is a significant negative association between the financial experience of the audit committee and earnings management. In addition, the study shows a positive interaction of the financial experience of the audit committee and the family ownership on earnings management. This indicates that an increase in the percentage of audit committee members having financial expertise, in order to restrict earnings management, is less likely to be influential in the case of family controlled firms. These results have implications for policy makers and regulatory bodies in Jordan since they highlight the need to improve the good corporate governance practices and attempt to constrain the incidence of earnings management in Jordanian firms.

Purpose: This study investigates the role of AI awareness, academic level, information sources, and educational support in shaping accounting students’ Attitudes toward AI in Auditing. The research aims to provide actionable insights for integrating AI into accounting education and equipping students with the necessary skills to adapt to a rapidly evolving auditing profession. Design/methodology/approach: The study adopts a quantitative research design using an online survey distributed to 369 accounting students from Jordanian universities. The survey instrument comprised 20 items across five constructs. Data analysis was conducted using PLS-SEM via ADANCO software to examine both direct and indirect relationships among the constructs. Findings: The results reveal that AI awareness is a critical mediator, significantly enhancing students’ Attitudes toward AI in Auditing in auditing. Academic level, credible information sources, and strong educational support were identified as key factors influencing AI awareness. The findings highlight the importance of experiential learning, access to reliable educational resources, and institutional support in fostering positive attitudes toward AI adoption in auditing contexts. The study empirically supports the Constructivism and Diffusion of Innovation theories, demonstrating the relevance of interactive learning environments and perceived practical benefits in shaping students’ readiness to adopt new technologies. Originality/value: This study makes a unique contribution by integrating Constructivism and Diffusion of Innovation frameworks to explain the adoption of AI in auditing education. It offers practical strategies for educators and policymakers, including the integration of AI-focused modules, hands-on training, and enhanced support systems, to prepare students for the demands of AI-driven auditing practices. The research provides a foundation for future studies exploring AI adoption in accounting and auditing education across diverse contexts.

This study investigates the impact of auditor- and auditee-specific features on key audit matter disclosures in auditors’ reports. It focuses on client factors, including debt, profitability, financial distress, and audit factors, including auditor size, rotation, and opinion. A direct extraction of audit reports from different markets in Middle East and North Africa covering three years from 2020 to 2022 was carried out. A content analysis of the annual reports regarding key audit matters, client-specific characteristics, and auditor characteristics was performed in this research. The results of this study show that key audit matters are not correlated to profitability and financial distress, while the debt ratio is significantly related to the number of key audit matters. The results also indicate that audit rotation and opinion have a significant explanatory effect on key audit matters as the coefficients of both independent variables are positive and statistically significant while the size of the audit firm is not related to the number of key audit matters.