This study investigates the perception of users of corporate annual reports about various aspects of accounting harmonization. To serve this purpose, a questionnaire was distributed to four user groups (investors, government officials, auditors and academics). The results of the analysis...

After the ratification of the peace treaty and the establishment of diplomatic relations with Israel, Jordan was expected to play a major role in the Middle East financial market. As a result of the peace treaty Jordan may attract overseas investors to invest in the Amman Financial Market (AFM)....

Over the last decade, Jordanian Authorities and Government adopted several far‐reaching measures aimed at improving its investment environment. These measures included the introduction of International Accounting Standards (IASs) in 1990, amendment of the Companies Act in 1997 and amendments...

Customer satisfaction is a significant issue for most marketers. Previous research has identified various factors that determine customer satisfaction in retail banking sector in Western countries. The current paper reports findings from a survey, which looked into determinants of customer...

This study examines the use of selected management accounting techniques by a sample of large and medium sized Saudi manufacturing companies. The analysis revealed that the vast majority of management accounting techniques that are the focus of this study are used. Traditional management...

Purpose – The study investigates the structure of audit fees in an emerging economy, Jordan. Design/methodology/approach – The following regression model will be tested: ADFEES =  f (SIZE, AUST, COMP, INDS, PROF, RISK, YEND, TLAG). The model is tested by running a cross‐sectional...