There is a high tendency for conversion from a statistical economy based on measuring tangible assets into investigating non-tangible capital drive in the present economic status worldwide. The implications of intellectual capital on innovation performance have widely attracted attention among researchers in the global arena. The present study investigated the impacts of intellectual capital on innovation performance in the banking sector as influencing non-tangible assets. Besides, the role of dynamic capabilities in moderating the relationship between intellectual capital and innovation performance was examined. A purposive sampling technique was applied to 364 participants from Iraqi commercial banks as the research context. Thereafter, structural equation modelling (SEM) was utilised to analyse the collected data from the survey questionnaire using SPSS.v25 and AMOS.v24. The study found that the employees’ levels of intellectual capital significantly increased toward innovativeness through the moderating role of dynamic capabilities between intellectual capital and innovation performance in the commercial banking sector for better competitive advantages. Consequently, the study provides valuable insights and guidance for academicians and practitioners on the impacts of developing intellectual capital on enhancing competitive performance, especially in the context of Iraqi commercial banks.
This study aims to investigate the moderating effect of enterprise risk management on the relationship between the board of directors’ effectiveness on accounting and market performance in Jordan. The current study uses panel data of 684 firm-year observations, employed regression analysis and analysis of annual reports of 76 listed companies on the Amman stock exchange (ASE) from 2009 to 2017 covering 9 years. The findings of the hierarchical regression analysis showed that the enterprise risk management has a significant positive moderating effect on the relationship between the board of directors’ effectiveness on accounting and market performance in Jordan. The findings reveal that enterprise risk management positively moderated the relationship between board of directors’ effectiveness on Return on Assets, Return on Equity, and Tobin’s Q. It also moderated the interaction of board of directors’ effectiveness intercept enterprise risk management on Return on Assets and Return on Equity, which were found positive and significant. The findings of this paper can provide crucial conclusions and recommendations that clarify the relationship between the board of directors’ effectiveness and the accounting and market performance in Jordan and the moderate impact of the enterprise risk management.
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.
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.
This paper investigates the impact of financial assets measured by the fair value (F.V.) model, proxied by held-for-trading (H.F.T.), available-for-sale (A.F.S.), and the fair value option (F.V.O.), on reimbursement costs charged by external auditors in the context of the Jordanian finance industry. The study applied fixed-effects regression with a sample of 2408 firm-year observations of Jordanian firms from 2005 to 2018. The regression results confirmed that higher H.F.T. and A.F.S. of fair-valued assets were the primary cause of high audit fees; however, the F.V.O. had no significant impact. The impact of the F.V. model on audit reimbursement expenses has received little scholarly attention even in developing countries. The current study introduces an updated audit-fee model and new empirical evidence to provide more insights into this relationship and bridge a gap in the auditing literature. As a result, it investigates the impact of each fair-valued financial asset category on audit pricing for the first time. This research is unique in that it uses the F.V. model to investigate the association between each item of fair-valued financial assets and audit fees. The findings of this research provide current empirical information on the implication of the F.V. model in Jordan. The results contribute by guiding audit fee determinants in the context of Jordan, where there is no specific limit for audit fees determined by the government. The outcomes guide regulatory authorities in monitoring and regulating the audit profession and regulating the audit of F.V. model practices.
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