https://archives.ju.edu.jo/index.php/JJBA/issue/feed 2021-10-07T11:41:38+03:00 Open Journal Systems https://archives.ju.edu.jo/index.php/JJBA/article/view/105300 2021-10-04T07:42:18+03:00 Khalil Al-Hyari kalhyari@bau.edu.jo

This research aims to investigate the influence of total quality management (TQM) practices on export performance in small and medium-sized enterprises (SMEs) in the Jordanian manufacturing sector. A questionnaire was used to collect the data and 181 usable responses were received from the owners/managers of exporting manufacturing SMEs in Jordan. The data was analyzed by using a structural equation modeling technique. The findings revealed that there is a significant positive influence of TQM on SMEs’ export performance. Moreover, the most important TQM practices, in terms of their impact on export performance, are employee training and development, continuous improvement and customer focus. Based on these findings, several recommendations were proposed to enhance the understanding of managers or decision makers of SMEs of the suitable factors that influence the firm in adopting TQM, which would lead to the maximum improvement in their business results in the international market as well as to better achievement in export performance. Very little research has been conducted showing the importance of TQM on the export performance of SMEs from a developing country’s perspective, particularly in the Middle East. This study addresses an area that is believed to be less studied. The significance of the current study emanates from that it could be used as a model and guide to those intending to study export success in other emerging market economies.

2021-10-04T00:00:00+03:00 Copyright (c) 2021 Jordan Journal of Business Administration https://archives.ju.edu.jo/index.php/JJBA/article/view/103791 2021-10-04T07:42:29+03:00 Dana Amawi nomail@hotmail.com Mohammad Abu Nassar abunaser@ju.edu.jo

This study aims to examine the impact of corporate governance and earnings management on stock liquidity. A sample of 53 Jordanian industrial firms listed in Amman Stock Exchange (ASE) during the period (2008-2017) was included in the analysis. Trading volume and bid-ask spread were used in order to measure stock liquidity. As for corporate governance, three indicators related to the board of directors were employed; board size, board independence and CEO duality, whereas earnings management was tested through discretionary accruals proxy by using the modified Johns model. The major findings obtained indicated that there is a significant impact of corporate governance and earnings management on stock liquidity. In particular; the results indicated that an increase in corporate governance practices results in increasing stock liquidity. The results also indicated that an increase in earnings management practices results in decreasing stock liquidity. The study’s results indicated that corporate governance practices have a positive significant impact on stock liquidity. Therefore, the Ministry of Commerce and Industry and the Securities Commission should verify the activation of the systems of corporate governance in the Jordanian industrial firms, especially with regard to the chief executive officer duality and board size. Also, Amman Stock Exchange and the Securities Commission must consider imposing penalties on companies that do not apply corporate governance mechanisms as soon as possible.

2021-10-04T00:00:00+03:00 Copyright (c) 2021 Jordan Journal of Business Administration https://archives.ju.edu.jo/index.php/JJBA/article/view/107108 2021-10-04T07:44:25+03:00 Shafig Alhaddad s.haddad@psut.edu.jo Osama Ayesh osa20188001@std.psut.edu.jo Salam A lHassan sal20188017@std.psut.edu.jo Jawa Abu Talib jaw20188014@std.psut.edu.jo Farah Abu Talib far20188013@std.psut.edu.jo Layan Al Otaibi liy20188057@std.psut.edu.jo

The purpose of this study is to discover how social media advertisement factors (Informativeness, Entertainment, Credibility and Perceived Value) have an impact on Jordanian customers’ purchase intentions in food industry. Three social media channels have been considered, as they are the top channels businesses intend to use nowadays for publishing their advertisements. Facebook, Instagram and YouTube channels are the studied online channels in this study. Multiple regression was used to analyze the data, as well as the SPSS to test the hypotheses. 211 received a survey that was constructed using Google Forms and distributed using online channels, such as WhatsApp, Facebook and Twitter, noting that the sample of the study was a convenience sample, as the researchers focused on adult social media users in general. The scale used in the survey was developed by Dao et al. (2014). The results indicated that the studied factors have an impact on Jordanian customers’ purchase intentions in food industry, but at different levels. Perceived value is considered as the most influential factor affecting the purchase intention, while credibility is considered as the least influential factor helping in changing customers' purchase intention.

2021-10-04T00:00:00+03:00 Copyright (c) 2021 Jordan Journal of Business Administration https://archives.ju.edu.jo/index.php/JJBA/article/view/105969 2021-10-04T07:43:31+03:00 Sulaiman Weshah sulaiman.weshah@bau.edu.jo

This study aimed at identifying the role of adopting accounting information systems as a modern IT tool within the employment process inside both of accounting department and internal audit and control department in the practical field. The study depended on the following dimensions (IT infrastructure, information system transformation and IT skills) as a base for employment in the organization, which form the independent variables, while the employment process for accountants and internal auditors forms the dependent variables. By using the analytical descriptive method, a questionnaire was developed and distributed, consisting of (38) sections connected with the study variables within the study society (Jordan Cement Company - Lafarge) as a case study. The society of the study was all of the employees in accounting, internal audit and control and HR departments with a total of 34 employees. The results showed that there was a role of adopting modern IT systems on the employment process for accounting department and internal audit and control department. The modern information system transformation had made the greatest contribution in accountants’ and internal auditors’ employment process. Considering the study results, several recommendations are made, including improving and developing educational skills for accountants. The study recommends educational accounting departments inside universities to employ faculty members who have the capabilities to teach and use information systems in the practical fields of accounting or auditing. Also, organizations need to support employees’ training to improve their IT skills to match the needs within the computerized information systems transformation.

2021-10-04T00:00:00+03:00 Copyright (c) 2021 Jordan Journal of Business Administration https://archives.ju.edu.jo/index.php/JJBA/article/view/104082 2021-10-04T07:43:05+03:00 Mohammad Al Nashef msaaydah@yahoo.com Mansour Saaydah nomail@hotmail.com

This study aims to examine the impact of ownership type on Corporate Social Responsibility (CSR) reporting and spending. A sample of 61 companies listed in Amman Stock Exchange (ASE) over the period (2011-2015) was selected. We hypothesized that different types of ownership have distinct motivations toward the firm’s corporate social engagement. We identified different groups of shareholders based on ownership of at least 5% of firm’s common shares. This includes family ownership, institutional ownership, foreign ownership and government ownership. Descriptive statistics, correlation analysis, multiple regression and ANOVA were used to test the data. The results indicate a significant negative impact of family and foreign ownerships on CSR reporting and a significant negative impact of institutional ownership on CSR spending. The results also identified company size as a significant positive predictor of CSR reporting. We conclude that different ownership types have differentiated impacts on corporate social responsibility engagement.

2021-10-04T00:00:00+03:00 Copyright (c) 2021 Jordan Journal of Business Administration https://archives.ju.edu.jo/index.php/JJBA/article/view/103124 2021-10-04T07:42:04+03:00 Mohammad Abu Nassar abunaser@ju.edu.jo Heba Al Twerqi nomail@hotmail.com

This study aims to investigate the effect of accounting conservatism on a company's profitability and whether ownership concentration moderates the effect of accounting conservatism on a company's profitability in Jordan. The study took a sample of 84 industrial and service companies listed in Amman Stock Exchange (ASE) between 2006 and 2016. Adopting a quantitative research design, a cross-sectional analysis is performed to test the hypotheses of the study. The study employs both an accrual-based approach and a market-to-book ratio (M/B) approach to examine the effect of accounting conservatism on a company's profitability. Ownership concentration is measured by taking the percentage of common stocks maintained by shareholders who possess at least 5% of the total amount of a firm’s common shares. The companies' profitability is measured by the return on equity (ROE). The results revealed that accrual-based conservatism has a significant negative effect on the company's profitability. According to the M/B ratio approach of conservatism, firms with higher levels of accounting conservatism and M/B ratio appear to have better profitability. Additionally, the results disclosed that ownership concentration has no moderating impact on the effect of accounting conservatism on the company's profitability. The study provides some recommendations for firms with a view to adopt different conservative practices which may enhance accounting information quality and the overall profitability.

2021-10-04T00:00:00+03:00 Copyright (c) 2021 Jordan Journal of Business Administration https://archives.ju.edu.jo/index.php/JJBA/article/view/106773 2021-10-07T11:41:38+03:00 Hala Zaidan h.zaidan@ju.edu.jo Abdulrahman Al-Natour abdulrhman.alnatour@uop.edu.jo Ahmed Al-Dmour Ahmadmourh@gmail.com

This study examines audit quality in China over the period 2003 to 2014. In particular, we study the period where two main structural reforms took place in China and investigate how they affect audit quality. The first of these is the privatization of Local State-owned Enterprises (LSOEs) through the Split-share Structure Reform (SSSR) and the second is the development of the domestic accounting industry through "Document 56". We also study how government influence over firms affects audit quality and the moderating effect of auditor choice on this relationship. We finally study how audit quality differs across China's regions based on the level of market development. In this study, we use an input-based measure “total audit fees” as a surrogate for audit quality, in response to the findings of DeFond and Zhang’s (2014) survey of empirical audit quality research. Using a sample of 1,826 Chinese listed firms during the period from 2003 to 2014, we run quantitative regression models (i.e., OLS, first difference and GMM estimation models) to explain how audit quality was developed in China throughout its structural reforms period. The main results show that LSOEs are charged lower audit fees compared with NSOEs. The results also show that big audit firms, both domestic Big 6 and international Big 4, charge higher audit fees than non-Big-10 audit firms. We observe a drop in audit quality after the SSSR, followed by a slight improvement after the announcement of Document 56. The results provide no evidence that market development improves audit quality in China.

2021-10-04T00:00:00+03:00 Copyright (c) 2021 Jordan Journal of Business Administration