This study aims to examine the impact of employee benefitsaccounting (direct and indirect compensation) on (market price, volume of credit facilities and volume of deposits). The study community is represented by commercialbanks listed on the Amman Stock Exchange (ASE), all the continuous banks whose financial data were available during the study period (2007)(2008)(2009)(2010)(2011)(2012)(2013)(2014)(2015) were selected represented in (13) banks. In order to realize the objectives of the study, the study was based on qualitative data and analytical descriptive method (Panel Data), (E-Views) economic statistics software was used to test hypotheses. The results of the study showed that there is a statisticallysignificant impact on both typesof employees compensations as a whole (direct and indirect) on the market share price, the volume of credit facilities and the volume of deposits. While the results of the study confirmed that the indirect compensation has not got an impact on the volume of customer deposits when it is measured separately. Finally, the study recommended the need to apply good systems that take into account the interest of both the employers and employees for the positive impact on the market share price, the volume of credit facilities and the volume of deposits.
The purpose of this study is to explore the relationship between network security policies (the department policy, system director policy, user policy, information security officer policy) on the one hand, and audit evidence documenting on the other hand. As the security, culture of accounting information has been introduced as a variable mediating that relationship. The researcher sent (450) questionnaires to all the companies listed on the Amman Stock Exchange in Jordan equivalent to (228) company until 2015. The study found that there is a significant relationship between networks (the department policy, system director policy, user policy, information security officer policy) and documentation of the audit evidence. While the respondents said that, there is not a significant relationship between information security officer and policy and documentation of the audit evidence. Besides, the value of the correlation coefficient between network security policies and documentation of audit evidence had increased from (0.56) to (0.62), after entering the variable of security culture of accounting information systems to demonstrate its impact as a variable rate of the regression model and this result demonstrates the importance of awareness of security culture of the companies. These results will be very useful for those are interested, especially auditors to help them to appreciate the importance of documenting the audit evidence of network security and their implementation on the ground.
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