No abstract

This study addresses the gap of how businesses vary in quality services of its website by investigating the e-Service Quality and its impact on achieving students' value added at private universities in Jordan. A descriptive and quantitative methodology are used. To achieve the study objectives. A Likert scale questionnaire was designed and included (30) statements to collect data from the sample which consists of (480) respondents. Then, a statistical correlations and regression tools used to analyze data. The study showed that e-Service Quality related to achieving a student's Value Added. Findings have also proved the impact of e-Service quality on achieving students' Monetary value and achieving students' Beneficial value. Multiple regression indicated that "adequacy of information" and "website design" have the highest impact on achieving Value added. We concluded that sophisticated content, user-friendly wellconstructed, and professional university's web design would improve students' experience, and add much values to students.

No abstract

This study aims to identify the impact of the audit committees' properties on the quality of the information of the banking financial reports in the Saudi commercial banks by identifying the effect of identifying tasks and duties, independence, accounting and banking experience and efficiency of the audit committee on achieving the quality of the Saudi banking and financial reports. 110 questionnaires were distributed on the research sample and 105 questionnaires were received and analyzed through ANOVA. Results indicate that the availability of the audit committees' properties affect increasing the quality of the financial reports in the Saudi banking at the level of properties as a whole where the (P) probable value was (0.000 ), which is less than 0.05. It represents the functions and duties of the audit committee, the committee's independence in banks, the availability of the accounting and banking experience for the members of the audit committee and the efficiency of the audit committees at banks. The study recommends more emphasis on the diversity of the experiences of the members of the audit team and thus; the committee can performs its functions in a more efficient and effective way.

Hotel industry is seeing many challenges because of the market challenges due to perfect competition market. Among these challenges quality assurance and quality control has significant impact because these factors determine the competitiveness level of the organization. In this research study we explained the hotel industry in the light of process quality and quality control. Interview was arranged and data was collected for interpretation. Results stated that process quality and quality control has significant impact on attaining competitiveness in hotel industry. This study can contribute a lot not just in theoretical field but also in practical field where the hotels can evaluate their own performance and the lacking in their own strategies.

Since COVID-19 became a pandemic, the global economy has been dramatically affected. Not just that, the consumer behavior in the retail market has also changed. This paper aims to examine the effect of the coronavirus crisis on consumer behavior in retail services. The paper will focus on retail banking services, especially the Jordanian banking sector. The goal of the study was achieved by conducting a survey among Jordanian consumers in the retail banking sector, which was done using questionnaires, a sample of 240 retail customers from 14 valid participants. The paper brings new insight into how the pandemic affected retail banking services and proves the acceptance of online and banking in the conceptual model. The results show that the variables around attitudes toward the internet and mobile banking were directly and positively affected by the variables related to the perception of the pandemic's impact on the consumer's lifestyle. Other variables such as the safety of using online and mobile banking services and phones also contributed to this rise in a positive attitude. The Trust in Mobile and internet banking has several administrative and social implications, which were also discussed. Because new consumption behavior models are being developed, mobile and internet services could prevail even after the later stages of the epidemic. Initiatives to provide online educational programs, especially financial courses, should be intensified by the banks in Jordan to enable their customers to be familiar with the use of the banks' online banking services. They should enhance their communication with their customers and offer new products and services while also showing flexibility while negotiating to refinance and loaning terms.

No abstract

This study aimed to find out the moderating effect for forensic accounting on the relationship between corporate governance and quality of accounting information in the Jordanian public shareholding companies, where the study population consisted of all external certified accountants, while the study sample consisted of a random sample of external certified accountants. Where (217) questionnaires distributed to external certified accountants. After applying the multiple regression equation and hierarchical regression equation test on the study data. The results were reached, the existence of a statistically significant impact on the application of governance rules in its dimensions (commitment of corporate governance to shareholder rights, commitment of corporate governance to equal treatment among shareholders, commitment of corporate governance to disclosure and transparency, commitment of corporate governance to responsibilities The Board of Directors) on the quality of accounting information, and there is also a modified effect of forensic accounting with statistical significance on the relationship between the application of corporate governance rules in its dimensions and the quality of accounting information with its elements (The relevance and the faithful representation of the accounting information) in the Jordanian public shareholding companies. The study recommends the necessity of continuing commitment of boards of directors in companies to the application of governance rules and laying down the necessary and strict controls to ensure their implementation. And also the necessity of holding training courses for certified accountants specialized in the field of Forensic Accounting .