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1-4 of 4
Keywords: Jordan
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Journal Articles
Investigations, complexity, sanctions and VAT compliance: the moderating role of national pride in Jordanian family SMEs
Available to Purchase
Journal:
Asian Review of Accounting
Asian Review of Accounting 1–28.
Published: 12 June 2026
... enterprises (FSMEs). Design/methodology/approach In this study, 640 questionnaires were distributed using systematic random sampling to FSMEs in Jordan, after which a total of 358 questionnaires were deemed useable and suitable for analysis. Partial least squares-structural equation modeling (PLS-SEM...
Journal Articles
The moderating impact of auditor industry specialisation on the relationship between fair value disclosure and audit fees: empirical evidence from Jordan
Available to Purchase
Journal:
Asian Review of Accounting
Asian Review of Accounting (2023) 31 (2): 227–255.
Published: 19 December 2022
... Jordan The objective of this study is to examine the moderating effect of auditor industry expertise on the relationship between Fair Value Disclosure (FVD) and audit fees. Given the increased interest in the fair value model as an integral part of the International Accounting Standards Board...
Journal Articles
Factors affecting the development of accounting practices in Jordan: an institutional perspective
Available to Purchase
Journal:
Asian Review of Accounting
Asian Review of Accounting (2018) 26 (4): 464–486.
Published: 02 November 2018
...Yasean Tahat; Mohamed A. Omran; Naser M. AbuGhazaleh Purpose Based on the institutional theory, the purpose of this paper is to examine institutional factors that affect the development of accounting practices in Jordan. Design/methodology/approach The current study surveys the perceptions...
Journal Articles
The value relevance of financial instruments disclosure: evidence from Jordan
Available to Purchase
Journal:
Asian Review of Accounting
Asian Review of Accounting (2016) 24 (4): 445–473.
Published: 05 December 2016
... of insight for the IASB about the relevance of its standards to countries outside the western context. In addition, the findings provide valuable insights for policy makers in Jordan who are concerned about the implications of mandatory disclosures. Originality/value The analysis of FID in developing...
