The purpose of this research is to find out the effectiveness of E- auditing in improving financial performance at banks operating in Jordan by identifying the association between financial performance, (ROE, Profitability) and E- auditing. To attain the study objectives, A cross-sectional survey method was used to collect data from a sample of employees who work in banks, The preliminary data was collected using electronic structured Likert-Scale questionnaires. The population comprised 25 banks operating in Jordan with 160 employees in the accounting departments. A total of 113 questionnaires were completed and returned electronically from accountants who work in the banks. The SPSS statistical programs were used to analyze the data collected; the results of the analysis found that E- auditing significantly improves the financial performance at banks operating in Jordan. The study concludes that banks should adopt the effective and expanded use of E- audit as it gives independent, truthful, and trusted financial audit information. Banks in Jordan should embrace the effective and expanded use of E- auditing to assure detection of financial fraud, thus sealing routine financial loopholes.

This study offers a comprehensive investigation of the complex interconnections between High-Performance Work Systems, Knowledge Sharing, Entrepreneurial Leadership, and Employee Intrapreneurial Behavior in the telecommunications sector of Jordan. By using a quantitative method, this research employs structured questionnaires to gather comprehensive empirical findings from a sample of industry specialists. With 312 verified replies providing a solid framework, advanced analytical methods such as Structural Equation Modeling (SEM) and Partial Least Squares (PLS) were utilized to clarify the complex paths and linkages of the proposed hypothesis. The main findings of this study reveal that Entrepreneurial Leadership plays a crucial role in enhancing the influence of High-Performance Work Systems in fostering a dynamic intrapreneurial culture. It acts as a catalyst that magnifies the intrapreneurial inclinations among workers. Furthermore, knowledge sharing has arisen as a mediator, facilitating the influence of High-Performance Work Systems in fostering EIB. The research offers a thorough and intricate analysis that enriches our understanding of the diverse elements and mechanisms at play. The acquisition of this invaluable knowledge can be effectively employed to enlighten organizational strategies and policies, with the ultimate objective of cultivating an atmosphere that is conducive to innovation and intrapreneurial triumph within the swiftly evolving telecommunications sector of Jordan.

This research investigated how digital transformation affects the relationship between entrepreneurial orientation and organizational performance among private banks in Baghdad, Iraq. The study population consisted of 5,000 individuals holding various positions, including general manager, deputy general manager, department head, section head, and employee. To obtain a representative sample, the researchers employed the stratified equal random sampling method and randomly selected participants. As a result, a total of 406 questionnaires were distributed. However, only 197 questionnaires were valid and suitable for analysis, representing a percentage of 49% of the distributed questionnaires. The primary means of gathering information was through a questionnaire, and the data obtained were analyzed using inferential statistical techniques. The research findings indicated that the different aspects of entrepreneurial orientation, such as being proactive, taking risks, and flexibility, had a significant and beneficial influence on the organization's overall performance and its ability to operate effectively and engage socially. Nonetheless, the innovation aspect did not have a notable impact on the performance of the organization and its related dimensions. In addition, the research indicated that digitalization has a beneficial impact on the relationship between entrepreneurial orientation and the performance of an organization, making it more powerful. The research suggested that private banks operating in Baghdad province ought to promote innovation, foster productive social interactions, enhance their operational efficiency, facilitate digital transformation, and leverage their moderating influence to improve the performance of the organization by boosting entrepreneurial orientation.

The objective of this study was to assess the influence of strategic entrepreneurship, innovative entrepreneurship, and social capital on the overall performance of businesses by establishing a sustainable supply chain management system in private colleges in Jordan. The primary objective of the study was to examine the impact of these elements on the development of sustainable supply chain management and the overall performance of businesses. To assess the assumptions posited in this study, a total of 329 individuals were recruited as participants, and their data were subjected to analysis and discussion. The study demonstrated that the implementation of an entrepreneurship strategy, together with the adoption of creative entrepreneurial practices inside the organization, as well as the support and enhancement of social capital management, all contributed to the development of a sustainable supply chain management system and the enhancement of overall business performance. The significance of strategic entrepreneurship emerged, highlighting its encompassment of key elements such as Market Opportunity Assessment, resource allocation, and firm design. The subsequent concept that emerged was that of creative entrepreneurship, encompassing elements such as creativity and the production of ideas, willingness to take risks and engage in experimentation, as well as the ability to sense market trends and prioritize customer-centric innovation. Social capital emerged as a prominent feature, constituting the third important element. This category encompassed other subcategories, including networking and fostering relationships, trustworthiness and reputation, as well as the exchange of knowledge and facilitation of information dissemination. The results indicated the potential for enhancing overall business performance and developing a sustainable supply chain management by implementing an entrepreneurship strategy, specifically entrepreneurship innovativeness, and fostering social capital. This approach can aid employees in understanding their job responsibilities. The achievement of this objective can be facilitated through the provision of training and development opportunities for personnel.

Tracking abundant gene transcripts quantification over continuous cancer progression stages may reveal the mechanism of disease advancement. In this work, we profile the transcript quantification over the stages using a time-series approach, in which the stages/sub-stages of the disease are the time points, and the quantification measurements are the values. The values over time points are used to interpolate the growth of the progression using the cubic spline function. Then, the transcripts profiles are universally aligned and clustered using the time-series profile hierarchical clustering method based on the area between each pair of the aligned profiles; the method is named (HC-UAP). We compare the proposed method with a hierarchical clustering method based on Euclidean distance (HC-ED). Both methods were applied on two next-generation sequencing (NGS) prostate cancer datasets, the first from the Chinese and the second from the North American population. HC-ED clusters the dataset to find patterns while HC-UAP was able to single out outliers that trend differently in both datasets. While finding patterns in gene expression that trend over stages is the standard approach for analyzing time-series models, identifying outlier transcripts that grow differently than other transcripts can provide more details about the contribution of the mRNA transcriptional activity to the disease. They also can be a potential biomarker for the disease progression.

The primary aim of this research is to provide a comprehensive understanding of the role played by entrepreneurial accounting practices in mitigating information disparities, as perceived by employees within the realm of Jordanian financial intermediaries. This role is encapsulated in various components, including accounting systems and policies, international financial reporting standards, international external auditing standards, international internal auditing standards, as well as professional and ethical conduct guidelines. In pursuit of our research objectives, we adopted two distinct methodological approaches. Firstly, a descriptive analytical approach was employed, involving the development of a structured questionnaire to gather primary data pertaining to the assessment of independent variables associated with entrepreneurial accounting practices. The second approach encompassed an applied perspective, seeking to gauge the impact of entrepreneurial accounting practices on reducing information asymmetry. This was achieved by examining the financial statements of insurance companies listed on the Amman Stock Exchange for the period spanning 2016 to 2022, thereby constituting our dependent variable. Rigorous statistical techniques were employed to meticulously analyze the collected data, with the validation of our hypotheses achieved through a comprehensive multiple regression analysis. The findings of this study distinctly underscore the pivotal role played by entrepreneurial accounting practices in ameliorating information asymmetry issues within the corporate economic landscape. A robust and statistically significant correlation emerged between our dependent variable, namely the reduction of information asymmetry, and both the independent variables associated with entrepreneurial accounting practices and their inherent characteristics. This study's significant recommendation extends beyond the mere technical dimensions of accounting, encompassing a call for a holistic reevaluation of the accounting profession. Addressing the enduring phenomenon of information asymmetry among stakeholders is not merely a concern confined to the technical aspects of accounting. Rather, it represents a profound professional and ethical crisis that permeates the entire accounting ecosystem. This crisis emanates from the very foundations and legal frameworks of the profession, extends through accounting standards, and encompasses professional conduct and ethics. Ultimately, it concludes with the supervision and oversight of the quality of professional performance, an obligation shared by accountants, certified auditors, and management alike.

This study aims to examine the impact of environmental accounting on corporate social responsibility in industrial companies listed on the Amman Stock Exchange. A quantitative approach was employed, utilizing a questionnaire to verify this impact. The results indicated a strong and positive relationship between environmental accounting practices and corporate social responsibility. These findings call for serious measures to embrace environmental accounting practices in industrial companies, as they have the potential to enhance professional development and overall corporate performance. Decision-makers in this context are advised to take steps towards integrating environmental accounting concepts, as this move can contribute to increased productivity and success within these organizations, considering the challenges of our rapidly changing and interconnected world.

The study aimed to examine the effects of accounting technology improvements on the generation of accurate and reliable financial reports in the public sector of Jordan. In order to carry out this inquiry, the researchers set research goals and formulated null hypotheses that were derived from these objectives and afterwards used in the study. The study used an ex-post facto survey methodology as its research technique. The study sample included 250 persons employed at the Ministry of Finance in Jordan. The research included a sample size including 152 people. A questionnaire was used as the primary tool for data collection in this study. The validity of the instrument was established by an evaluation conducted by experts specialising in the field of testing and measurement. The evaluation of the instrument's dependability was performed using the Cronbach Alpha reliability approach, yielding a reliability coefficient ranging from 0.73 to 0.85. The findings of this research demonstrate that the instrument has a significant level of dependability. The data obtained from the surveys underwent analysis using the Pearson Product-Moment Correlation (PPMC) and regression analysis approaches. The present study offers empirical data and affirms the growing significance of financial reporting in the global economic landscape. Ensuring unwavering trust in the financial information pertaining to the public sector has considerable significance for investors. The article proposes that the establishment of a comprehensive framework of guidelines for enterprises' information technology infrastructure would be advantageous for regulatory bodies, such as the Jordan Central Bank. The aim of this method is to reduce the potential danger of the public sector being overwhelmed by outdated technology.

The goal of this study was to find out how entrepreneurship self-concept, work motivation, and risk taking on human resource department performance and business overall performance at Jordan private universities. To test the study's assumptions, 311 samples from the research study were taken, looked at, and argued about. Entrepreneurship, self-concept, work motivation, and risk taking were all found to affect the success of both human resource department performance and business overall performance. The first factor was the self-concept, which can be seen in self-esteem, self-image, and self-identity. The second most important factor is work motivation, which includes intrinsic motivation, extrinsic motivation, goal setting and orientation. Risk taking is the third and final important factor. It includes participants' risk tolerance, their perception of risk, and their outcome expectations. The study found that helping employees to understand their job nature and how they can do it, increasing the motivation on job work, and increasing the employees’ demands for taking risks can improve performance ratio in human resource department, and that having an organizational structure that encourages teamwork and work teams can improve the ability to solve problems and improve work performance, which in turn affects overall productivity. This study adds new information to a new area that needs more research to fully understand how workload, work pay, and organizational structure pressures all affect each other. This study's topic, Jordan private universities, is both new and important because it could help scientific private universities to improve how they run and give better education output.

The aim of this research was to investigate the impact of various work-related factors, such as task load, workers’ compensation, and organizational structure community on job success and the overall performance of the Jordan tourism board. The researchers conducted an analysis of 269 randomly selected samples from their study and discussed their findings to validate their hypotheses. The study revealed that factors like compensation levels, organizational structure, community, and task load significantly influence individual and organizational success. The first aspect examined was the task load, which was assessed by considering factors such as job completion rates, daily challenges faced, and the time required for tasks. Work-related compensation, encompassing factors like experience, skill, incentives, and rewards, emerged as the second most crucial factor after working hours. The third and most vital component to consider was the organization structure community, which includes communities of practice, collaborative efforts, and physical infrastructure. According to the research findings, improving employee performance can be achieved by reducing their task load, increasing work income, and developing the organization community that fosters teamwork and the formation of workgroups. These elements collectively impact overall productivity. The study provides valuable insights into an underexplored area, shedding light on how task load, compensation, and organizational structure community interplay. The research's focus on the Jordan tourism board is particularly significant, as it has the potential to help tourism companies enhance their operations and provide superior service to their customers.