This study aimed to examine the characteristics of audit committees (ACs) on the short delay in issuing audit reports. Using data for 97 companies in the industrial and service sectors in the Jordanian context, for the period between 2017 and 2021. The results of this study showed that the independence of ACs has an important and negative impact on reducing the delay in issuing financial reporting (FR). However, the study did not find the importance of the rest of the characteristics related to ACs to reduce the delay in issuing audit reports between Jordanian companies. The study concluded that the mechanisms of corporate governance in Jordanian companies are not effective, compared to the more developed countries. Thus, policy makers are supposed to enforce governance practices in Jordanian companies in substance, rather than simply adhering to practices in form.

This study aims to identify the level of Green Supply Chain practices and their Impact on Operational Performance of the Jordanian Private Hospitals. The Jordanian private hospital sector consists of 71 private hospitals comprising the study population. The convenience sample was used by distributing the research tool to 280 of the subjects in the study in Jordanian private hospitals. The responses received were 257 responses. Moreover, the analyses related to the research were performed using version 24 of SPSS and AMOS software, and test hypotheses structural equation modeling (SEM) was used. The results indicated that green supply chain practices have an impact on operational performance. Based on the study results, the researchers recommend managers to increase operational efficiency by Integrate sustainability parameters into product design requirements and assess them throughout the design process.

The aim linked with the ongoing article is to examine the role of top management team heterogeneity along with audit committee characteristics on the book-tax difference of the Jordanian listed firms. The data has been extracted from the eighteen listed companies from 2009 to 2021 that are listed on the Amman Stock Exchange. To test the hypotheses, a fixed-effect model along with the robust standard error model has been executed. The results revealed positive linkage among the top management team heterogeneity, audit committee characteristics, and book-tax difference of the Jordanian listed firms. These findings are suitable for the regulators who want to develop new policies related to the book-tax difference and top management team heterogeneity along with the new researchers who want to investigate this area in the future.

The study aimed to analyze and measure the impact of renewable energy consumption on economic growth in Jordan during the period 1990-2020 using time series analysis; the study tests the stationarity of the time series using the ARDL model. The results show a positive and significant effect of each, renewable energy consumption, gross fixed capital formation, carbon dioxide emissions, and total population, on the real gross domestic product (GDP). The study recommends the importance of government agencies adopting specialized programs in reducing emissions with stakeholders' participation. To work together to spread awareness in this field, limit the spread of these emissions, and ensure that this is a complementary condition for the sectors participating in these programs to obtain funding and provide it over other sectors.

This research came to examine the influence of green supply chain practices on export performance. The research population consists of the decision-makers in pharmaceutical companies in Jordan. The Jordanian pharmaceutical industry is considered one of the oldest industrial sectors in the Arab region. Accordingly, the research took a purposive sampling method to collect primary data. The questionnaire was designed electronically via Google Forms and distributed to the study sample via e-mail. Data were analyzed using covariance-based structural equation modeling (CB-SEM) by version 24 of AMOS software. The study results showed that green supply chain dimensions have influenced export performance of the pharmaceutical industry in Jordan. Based on the study results, the researchers recommend managers and decision makers of the pharmaceutical organizations to create a policy outlining the organization's commitment to sustainability and outlining its aims and objectives for decreasing its environmental effect.

Business executives and scholars are increasingly interested in learning how corporate environmental responsibility (CER) and firm success are related. However, prior research in this field requires consistent and contradictory findings. This study fills this gap by suggesting and verifying a moderated mediation theory that better explains the association between CER and company performance by considering organizational slack and strategy similarity. From 2015 to 2017, 260 listed Chinese companies provided the data for this study, yielding 780 firm-year observations. According to the multivariate analysis findings, the association between CER and company effectiveness is mediated by strategic similarity. The relation between CER and strategic identity and the direct effect of CER on organizational value via strategic similarity are both moderated by organizational slack. These findings imply that CER efforts and pursuing strategic similarities are crucial for coping with stakeholder pressure and being competitive in the market. They offer useful insights for corporate managers looking to make educated decisions regarding CER.

Organizations in all sectors seek to achieve their goals and achieve competitive advantage in order to reach profits, which is the main goal of organizations. They work to determine their needs of human resources, and try to attract the largest possible number of job seekers, in order to choose the best elements among them and then plan the workforce, through which the full and good description of all the jobs to be filled and the specifications of those who occupy them are determined, and once this process is completed, the next step begins, which is to search for the most suitable people for these jobs and try to attract and attract the most qualified to work in the organization and entice them to stay in it. The aim of this paper is to identify the effect of the human resources employment strategy in achieving competitive advantage in Zain Jordan Telecom company. The descriptive and analytical approach was relied on. The study community consisted of all (1200) employees of Zain Jordan Telecom company, and a random sample of (180) employees was taken. The study concluded that there was a positive impact of the strategy of employing human resources in achieving competitive advantage, and the presence of a positive impact of the strategy of human resources in achieving the dimensions of competitive advantage (quality, cost, and innovation). The paper contributes to the development of literature related to the relationship between the strategy of employing human resources and achieving competitive advantage by providing field indicators on the nature of the between these two variables in the work environment.

This paper aims to investigate the impact of strategic intelligence on strategic flexibility, in addition, to identify the effective decision-making on Logistics Performance. Nevertheless, partial least squares (Smart -PLS- 4.0.8.7) are used to examine the hypotheses, the results indicate that strategic intelligence (organized thinking, strategic vision, foresight, partnership, and motivation) significantly affect Strategic flexibility. In addition, effective decision-making mediates the effect of strategic intelligence and strategic flexibility towards the performance of logistics companies. Moreover, the influence of effective decision-making on logistics performance is therefore clear and significant towards logistics performance. However, the study supports managers in enhancing sustainability practices in logistics organizations while also offering policy guidance to decision-makers.

Empowerment and experience help and support organizations in enhancing their profitability, productivity and performance. This research aimed to examine the impact of empowerment and minimum experiences on the organizational performance. Structural Equation Modeling (SEM) was applied for analysis purpose. 237 questionnaires were collected from the Saudi workers who participated in the research. The research recommended that organizations must start encouraging their managers to implement more participative leadership styles such as providing subordinates with greater opportunities to get involved in decision-making and to adapt their ideas.

Total quality management (TQM) stresses strategy development, data collecting, and communication in order to improve the firm's discipline and quality. To be more specific, overall quality management is a management method used to achieve long-term success by focusing on consumers. Therefore, the current study examines the role of total quality management (including design development, continuous improvement, and supplier involvement) in developing supply chain management (SCM) in Jordanian companies. The present research population comprises all Jordanian companies. Using a quantitative research approach, a random sample of 210 workers in Jordanian companies was chosen for the current study. The direct effects results showed that design development, continuous improvement, and supplier involvement had a significant positive effect on supply chain management (p≤0.05).