The moderating effect of Enterprise Risk Management (ERM) on the relationship between Audit Committee (AC) characteristics and corporate performance under Jordanian context remains a challenge that is yet to be resolved. Jordan plays a significant role on Middle East economy, and recently...

The study aims to investigate the effect of audit committee characteristics, represented in (size, independence, and meeting) to the enhancement of performance, for a sample of 460 Jordanian non-financial companies listed at Amman Stock Exchange (ASE) during the period of (2014-2018). To achieve...

The COVID-19 Pandemic still surges persistently in 2020, affecting lives, all forms of businesses, individuals, and industries globally. The pandemic has a clear and strong effect on world economic development. The assessments so far show that the COVID-19 could slash global economic growth by...

This study examines the impact of corporate governance mechanisms on the performance of firms in Jordan. Giving particular attention to diversity in the board of directors and audit committee, this study looks into the impact of Muslim directors on the board of directors (BoD) and audit...

Risk encroachment into Corporate Governance (CG) remains a continuous process that required an efficient and long-term solution. Using enterprise risk management (ERM) as a moderating variable on the relationship between board structures and corporate performance is remains an area unexploited...

Takaful is an Islamic insurance contract introduced to substitute the conventional insurance which has been precluded by nearly all Muslim scholars as it encompasses the components of gharar (uncertainty), maysir (gambling), and riba (usury). Its feasibility is evidenced after numerous Fatwas...