The aim of this paper is to provide empirical evidence about the effect of organizational competition (OC) as a contextual factor on the relationship between the effectiveness of information technology governance (ITG), which informs accounting information systems, and the financial performance...

Green economy is the way forward to achieve economic, social and environmental, sustainable development. However, to accelerate the transition to green economy, private sector companies need to understand the impact of imposing green polices and activities on the economy. Therefore, this paper...

Purpose – The purpose of this paper is to provide additional empirical evidence about capital budgeting practices in an emerging economy. Design/methodology/approach – The study utilizes a questionnaire and interview to collect data from respondents. Findings – The results show that the...

Purpose – This study aims at investigating the effect of the qualified audit reports on shares prices and returns in Jordan. Design/methodology/approach – A market‐based study conducted on the qualified audit reports of the shareholding companies in Jordan during the period 2000‐2005....

Background: The present study investigates Industry 4.0's (I4.0) impact on supply chain capabilities (SCCs), supply chain innovation (SCI), and supply chain performance (SCP). The influence of SCCs and SCI on SCP is also explored. Additionally, the mediating impacts of SCCs and SCI on the...