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.

The importance of forensic accounting proficiency among external auditors is particularly notable in developing economies, such as Jordan, where corporate governance practices are continually advancing (Alhusban et al., 2020). This research aims to investigate the relationship between company-specific factors and the engagement of external auditors possessing forensic accounting expertise. The research uses a quantitative method that includes analyzing linear regression. The study comprises 70 companies from the industrial and service sectors that are listed on the Amman Stock Exchange (ASE), and it spans from 2012 to 2021. The findings suggest that firm size, firm age, and firm financial performance are significantly correlated with the presence of external auditors skilled in forensic accounting. The concepts investigated in this research present possible approaches to improve the economic results of companies in the service and industrial fields by utilizing the knowledge of forensic accountants. This article emphasizes the significance of developing and advocating for the capabilities and expertise provided by forensic accountants, which ultimately improve the financial performance of companies under audit.

This work is licensed under a Creative Commons Attribution 4.0 International License. Abstract This paper presents a comprehensive review of the

Purpose: This study aims to explore the relationship between artificial intelligence (AI) disclosure and bank profitability, and to assess whether family ownership plays a moderating role in this relationship. It takes into account the trade-off between increased disclosure and near-term profitability pressure, as well as how family ownership reduces that effect. Design/methodology/approach: The study utilizes a balanced panel data of 14 banks included in the Amman Stock Exchange (ASE) for the period 2015–2024, which provides a total of 140 bank-year observations. Ordinary least squares regressions are employed to explore the association between AI-related disclosure and bank profitability, measured by return on assets (ROA) and return on equity (ROE), and the moderating effect of family ownership. In order to mitigate the potential endogeneity concerns and evaluate the robustness of the results, two-stage least squares (2SLS) estimations are conducted. Findings: AI-related disclosure is negatively and significantly associated with bank profitability (ROE and ROA), showing that greater disclosure does not necessarily imply positive financial outcomes. Instead, increased disclosure of AI could signal more aggressive investment, implementation, and organizational change, which can have high upfront costs in the short term before financial gains are seen. Notably, the negative relationship is weaker in family-owned banks, indicating that better monitoring, longer investment time horizon, and greater resource discipline can help mitigate the short-term financial pressures of banks going through transformation due to AI. Originality/value: This study extends the emerging AI disclosure literature by documenting a potential contemporaneous profitability penalty associated with greater AI-related disclosure. To the best of the authors' knowledge, it is among the first studies to examine the adverse profitability implications of AI-related disclosure in the banking sector while simultaneously investigating family ownership as a moderating governance mechanism. It also contributes to the family-business and corporate-governance literature by identifying family ownership as a buffering condition in the AI disclosure–profitability relationship. The findings provide new evidence from an emerging-market banking context that the financial consequences of AI-related transformation depend partly on ownership structure.

This study investigates how sustainability reporting disclosure relates to earnings management and whether this relationship changes depending on board gender diversity and the effectiveness of the risk committee. Using 590 firm-year observations drawn from Jordanian listed companies, the study estimates the main relationships through pooled ordinary least squares (pooled OLS) regression. The findings indicate a significant negative association between sustainability reporting disclosure and accrual-based earnings management. This suggests that greater sustainability reporting disclosure is associated with less managerial discretion in financial reporting. However, the analysis does not provide statistically significant evidence that board gender diversity or risk committee effectiveness moderates this relationship. The results are robust to alternative earnings management proxies, as similar conclusions are obtained using Kothari-adjusted discretionary accruals and measures of real earnings management. To overcome potential endogeneity and selection issues, additional analyses with the two-step system GMM model yield similar main findings. By focusing on an emerging-market context, the study extends prior research on sustainability and corporate governance and shows that sustainability reporting may serve an important accountability role in strengthening the quality of financial reporting.