Energy consumption nowadays has become a global concern for excess Carbon dioxide emission. Excess CO2 emission has created a major concern regarding global environmental sustainability. Middle Eastern countries are well-known for their energy production through fossil fuel consumption. The present research has focused on analysing the impact of CO2 emission, energy consumption and economic growth in Middle Eastern countries. Five countries have been selected for this research United Arab Emirates, Iran, Kuwait, Qatar, and Turkey.   Heterogeneity and cross-sectional dependency in the study variables were addressed using second-generation econometric approaches. The cointegration approach developed by Westerlund and Edgerton (2008) proved the existence of a long-run equilibrium among variables in the presence of structural breaks. Environmental carbon emissions rise as a result of economic growth  The results prove that alternative sources of energy consumption should be employed to achieve environmental and economic sustainability.

Purpose: The aim of this study is to examine the possibility of the risk associated with electronic auditing by identifying the relationships between the various internal control aspects (control activities, control environment, monitoring, information and communications, and electronic disclosure) Theoretical framework: The Jordanian Industrial Public Shareholding Companies as other sectors, apply standards for internal audit that set by experts and electronic auditing using a new electronic technique that may affected by IC and ED. Design/methodology/approach: The descriptive statistics used to describe the electric questionnaire responses of the study sample using SPSS statistical analysis. The study population was made up of the finance department personnel and financial managers of the 45 public shareholding businesses, and 225 companies that were listed on the Amman Stock Exchange up until the end of December 2021.   Findings: The results show that in Jordanian public shareholding businesses, risk assessment with its aspects (internal control and electronic disclosure) had a statistically significant influence on reducing audit risk in their dimensions (control risk, inherent risk, and discovery risk). In addition, the study determined that electronic disclosure had a statistically significant impact on lowering audit risk in Jordanian public shareholding corporations.   Research, Practical & Social implications:  The implications for Practice of the adoption of electronic systems will raise the risks to the confidentiality and reliability of accounting data. This is the purpose of electronic auditing, since it decreases the possibility of misrepresentation and manipulation of accounting data provided electronically. Further study can involve many countries in the region so as the conducted results can be widespread and globalized.   Originality/value: The study among the first highlighted the impact of internal control and electronic disclosure for the risk associated with the electronic auditing in the Jordanian Industrial Public Shareholding Companies.

The study aims to form a new model to examine the indirect effect of adopting the joint external approach on the auditor's opinion and its reflection on information asymmetry: an applied study on firm registered on Amman Stock Market Exchange (ASME) by considering auditor's opinion as mediator variable. The population sample used in the current study consists of 46 joint-stock companies from (ASME). data collection was conducted using the annual financial reports of the period (2015-2019), both descriptive and analytical tools are used, the SPSS and AMOS software program was used to test for the hypotheses. The study concludes that the new model is useful in explaining the indirect effect of joint auditing on information asymmetry. It finds that joint audits have a significant positive effect on the qualified auditor’s opinion. Joint audit has a significant negative effect on information asymmetry. Qualified auditor’s opinion has a significant negative effect on information asymmetry. Joint audit has a significant positive effect on the qualified auditor’s opinion and this effect leads to decreased information asymmetry. Consequently, this paper contributes to the limited literature by suggesting a new model for the effect of joint audit on auditor’s opinions and its impact on information asymmetry. Significant recommendations urged conducting more research and studies related to adopting the external joint auditing method on the auditor's opinion and its reflection on the inconsistency of information, which enhances interest in this subject.