The paper investigates performance persistence in both Islamic focused (IFFs) and conventional focused fund families (CFFs) in four emerging markets (Saudi Arabia, Malaysia, Indonesia, and Pakistan) from 2007 to 2021 using contingency tables. In the overall sample, we find that positive (negative) persistence in IFFs (CFFs) exists only in the short-run (one-month). At the country level, IFFs demonstrate positive persistence up to one month in Saudi Arabia and Indonesia and six months in Malaysia. For CFFs, negative persistence appears up to one month in Malaysia and six months in Indonesia. Surprisingly, the positive persistence of Indonesian IFFs changes to negative persistence in six months, before disappearing completely later. This result confirms the existence of short-run persistence for both IFFs and CFFs. This study presents new evidence for the persistent performance of fund families in emerging markets.

The importance of Generalized Audit Software (GAS) is particularly important for nations' development. Picking 'Over Conduct Theorized Results and Consequences' Poly GAS as a test subject, results have been inconsistent in previous studies on predictor variables and consequences of using GAS. This study aims to investigate the predictors and consequences of using GAS. From the perspective of Resource-oriented technology (Approach (TOE) fitness - View (RBV Environment), It is intended that technology's relative advantage, compatibility, and complexity, as well as organizational readiness top management support IS committee) Villa have an important influence on GAS, which in turn is expected to affect financial performance. Trust will serve as a moderating variable between technological and organizational factors, and GAS. Profession MB. This counts all audit firms in Jordan. The research questionnaire was distributed by purposive sampling for subsequent investigation. As many as 210 valid questionnaires out of all completed questionnaires were gathered from this study by using Smart PLS as the data analysis software. Technological relative advantage, compatibility, and complexity as well as organizational readiness (top management and organizational readiness) have a significant effect on GAS which in turn affects financial performance. Accepted Southern Trustor did not affect the impact of technology and organization factors in GAS. So, the results can provide some ideas to policymakers in Jordan about how to foster the use of GAS to improve financial performance and bring down the new technology adoption costs.

The use of e-procurement aids organisations in reducing business costs, broadening their market access and simplifying purchasing processes. However, in Jordan, only 27.6% of firms utilise e-procurement systems. Hence, the usage of e-procurement systems by Jordanian firms is still in its infancy. In this work, the technology, organisation and environment (TOE) factors affecting the use of e-procurement systems by large firms in Jordan were investigated. Previous studies have reported inconsistent findings with regard to the antecedent factors that may affect e-procurement usage. Therefore, this work aimed to determine the factors related to e-procurement usage and whether or not top management support moderates the relationship between TOE factors and e-procurement usage. Results revealed that all TOE factors used in this study influenced the e-procurement usage of the firms. Moreover, the moderating role of top management support was found to be positively related to relative advantages and organisational readiness and negatively related to complexity.

Nowadays, the topic of preserving the environment and serving local communities is a hot issue. Hence, this study aims to explore how the green supply chain affects Jordan's pharmaceutical manufacturing industry's ability to compete globally. This study's research methodology is quantitative, descriptive, and cause-effect. Data was gathered from a sample of 124 managers selected randomly from a pool of 300 managers working in 10 out of 14 pharmaceutical manufacturing organizations. The study tool underwent evaluations for normality, validity, and reliability before the data were subjected to descriptive analysis and a correlation analysis was performed between variables. Finally, hypothesis testing was conducted through the application of multiple regression analysis. The findings show that green practices affect competitive strategy, where green operations were having the highest effect on competitive strategies, then green purchasing, and green selling, respectively. The study's conclusions show that the adoption of a green supply chain improves the competitiveness of the Jordanian pharmaceutical manufacturing sector. Accordingly, the study recommends that Jordanian pharmaceutical manufacturing companies should include green supply chain practices in their daily supply practices to increase the competitiveness of the organizations.

The importance of entrepreneurial competencies and information technology capabilities has increased in the last few decades because of the strategic role played by the entrepreneurs. Therefore, this study aims to investigate the impact of entrepreneur competency and information technology capability on business success. A survey questionnaire was conducted to test the influence of entrepreneur competency and information technology capability. This questionnaire was filled by 403 participants who were recruited through Jordan Chamber of Commerce so as to identify the business owners who had started their companies in the recent years. The findings of the study showed that entrepreneurial competencies have a positive effect on business success and information technology which was used as a mediating role has a positive impact on both entrepreneurial competencies and business success. The findings of this research will be helpful to entrepreneurs and policy makers.

The importance of E-procurement is significant for the development of nations. Findings of previous studies in terms of predictors and consequences of using E-procurement are inconsistent and most prior literature were conducted in developed countries. The purpose of this study is to examine the predictors and consequences of using e-procurement. Based on resource-based view (RBV) and Technology-Organization-Environment framework (TOE), the study proposed that technological (relative advantage, compatibility, and complexity) and organizational factor (top management support, organizational readiness, and Information System (IS) committee) will have significant effect on e-procurement which in turn expected to affect the firm performance. Competitive pressure is proposed as a moderating variable between technological and organizational factors, and e-procurement. The population of the study includes large companies in Jordan. Purposive sampling was deployed to collect the data using a questionnaire. The findings were derived from 221 responses. Data analysis was conducted using Smart PLS. The findings showed that technological (relative advantage, compatibility, and complexity) and organizational (top management support and organizational readiness) have significant effect on e-procurement which in turn affected firm performance. Competitive pressure did not moderate the effect of technological and organizational factors on e-procurement. The findings help the policy makers in Jordan to increase the usage of e-procumbent and firm performance by focusing on the benefits and reducing the complexity of using a new technology.

Innovation is an important variable, and it has received less attention. The purpose of this study is to examine the impact of innovation on customer satisfaction. The study also examines the business performance as a mediator between innovation and customer satisfaction. The study collected data using a questionnaire. A total of 387 responses were collected and analyzed using AMOS. The findings show that innovation positively affected customer satisfaction and business performance. Business performance affected customer satisfaction. Business performance also mediated the effect of innovation on customer satisfaction. Decision makers in the banking industry are suggested to increase the level of innovation to improve the business performance and customer satisfaction.

The study aimed to evaluate how cloud technology implementation would affect Jordanian industrial businesses' financial statements' integrity across a range of variables (financial condition, income, cash flow, owners' equity). The investigation involved employees from financial and internal audit departments, including various job titles. A random sample of 150 questionnaires was distributed among the study population, with a 96% response rate (145 retrieved). Respondents were scored using a Likert five-point scale on the 44-paragraph questionnaire. To accomplish its goals, the study used a descriptive-analytical methodology and statistical techniques such as path analysis (using AMOS) and simple linear regression analysis (using SPSS). According to the study, the implementation of cloud accounting has a statistically significant effect on the quality of financial statements by Dimension (statement of financial position, income statement, statement of cash flows, and list of equity), according to the study. Applying cloud accounting has a statistically significant effect on the internal control system, and the internal control system has a statistically significant impact on the accuracy of financial statements. Furthermore, cloud accounting has a statistically significant impact on the quality of financial statements in Jordanian industrial companies through the internal control system as an intermediate variable. The study made several recommendations in light of the earlier findings, the most significant of which are: determining the internal control system's current state both before and after cloud accounting was implemented; creating and executing a robust internal control system compliant with international accounting standards; and assessing the suitability of cloud accounting solutions through thorough evaluations. The report also emphasized how crucial it is to set up ongoing audit and internal control systems to evaluate how well the internal control and cloud accounting systems are working together.

The aim of this study was to examine how the implications of the Covid-19 pandemic moderate the impact of Artificial Intelligence (AI) on the effective application of Cyber Governance (CG) in Islamic banks. A total of 93 questionnaires from branch heads of Islamic banks were used in this study, and the data were analyzed using the Statistical Package for Social Sciences (SPSS) through descriptive-analytical methods. The findings indicated that AI has a significant influence on the effective application of CG in Islamic banks. The study also revealed that the Covid-19 Pandemic positively moderates the influence of AI on the effective application of CG in Islamic banks. The results of this study have implications for regulators and decision-makers in proposing new legislation to effectively apply CG in the Islamic banking sector, which can help protect public funds and limit cyber-attacks. This study is the first to investigate the moderating effect of the Covid-19 pandemic on the influence of AI on the effective application of CG in Islamic banks.

The importance of computer-assisted auditing techniques (CAATs) is widely acknowledged by auditors. However, the current usage of CAATs is not as broad as expected. In this work, the technology–organization–environment framework is used to establish and analyze the organizational factors affecting the post-adoption usage of CAATs. This study also determines whether or not the use of CAATs enhances the audit process. Top management commitment is introduced as a variable that moderates audit firms’ use of CAATs and audit performance. The data used in this work were obtained from auditors of audit firms in Jordan. Analysis results reveal that CAAT usage is affected by the cost–benefit of technology, firm size, readiness and competitive pressure. By contrast, technology compatibility and the complexity of the accounting information systems of clients do not appear to influence CAAT usage. Top management directly influences audit performance and is thus crucial in dictating how auditors utilize CAATs. However, it does not exert a moderating effect (top management × audit firm’s use of CAATs) between audit firms’ use of CAATs and audit performance. Moreover, the use of CAATs improves the overall audit process of audit firms.