Mo'Taz Kamel Al Zobi

Amman Arab University · Department of Accounting

This research investigates how female CEOs and board gender composition (BGC) influence environmental innovation. Using a panel dataset of 237 energy companies, the study reveals that female CEOs are more committed to the environment than males. Interestingly, the findings also show that the BGC positively moderates the female CEO and environmental...

Recently, corruption has become widespread, and firms' responses to corruption carry significant implications. The aim of this study is to check how corruption levels in Jordan influence the capital structure of 80 non-financial companies listed on the Amman Stock Exchange (ASE) from 2013 to 2022. Capital structure is the main dependent variable, a...

Board diversity is crucial for corporate governance and improves corporate outcomes by aligning management with stakeholders' interests. Compared to advanced environments , Jordan's decent sociocultural backdrop exhibits a higher level of gender bias. This study investigates the influence of board gender diversity (BGD) on Jordanian banking sector...

Nowadays, there is an increasing recognition of the value of eco-innovation in both academic and practical spheres. Establishing the connection between eco-innovation and corporate performance is highly important. This paper aimed to analyze the correlation between eco-innovation, corporate performance, and company size. To accomplish this goal, th...

Nowadays, there is an increasing recognition of the value of eco-innovation in both academic and practical spheres. Establishing the connection between eco-innovation and corporate performance is highly important. This paper aimed to analyze the correlation between eco-innovation, corporate performance, and company size. To accomplish this goal, th...

The present research aims to examine the influences of board gender composition on debt costs and its significance to Jordanian creditors: mainly banks, using agency and resource dependence theories. A sample of 113 non-financial Jordanian firms listed on the Amman Stock Exchange (ASE) from 2010 to 2019 was utilised to explore the impact of board g...

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The present research aims to examine the influences of board gender composition on debt costs and its significance to Jordanian creditors: mainly banks, using agency and resource dependence theories. A sample of 113 non-financial Jordanian firms listed on the Amman Stock Exchange (ASE) from 2010 to 2019 was utilised to explore the impact of board g...

The high pays received by executives has gained global attention. This study examines the impact of executive compensation on the performance of Jordanian banks, an area that has not been explored much. The study uses empirical methods for data collection and analysis. Dependent variables include Return on Equity (ROE) and Tobin's Q performance, wh...

The high pays received by executives has gained global attention. This study examines the impact of executive compensation on the performance of Jordanian banks, an area that has not been explored much. The study uses empirical methods for data collection and analysis. Dependent variables include Return on Equity (ROE) and Tobin’s Q performance, wh...

In light of the function of Internal Auditing and its significance in assessing and ensuring the validity of data, information, reports, and high lists generated by the Accounting Information System and improving its credibility and dependability, the purpose of this study was to investigate the relationship between Internal Auditing (IA) and Accou...

Globally, taxes is a crucial source of income for various governments. However, in spite of the numerous importance of taxes for the socioeconomic growth of developed and developing countries, Jordan as a developing country faces challenges of tax evasion. It is pivotal in this regard to reduce tax evasion among Small and Medium Sized Enterprises (...

The purpose of this study is to investigate the effect of ownership structure on the level of voluntary disclosure by some chosen non-financial companies in Amman Stock Exchange (ASE). A total period of 10 years reports was considered annually between "2010-2020" and the OLS-regression model was made to test study predictions in this research. The...

The purpose of this paper is to empirically investigate the impact of capital structure decisions on firm performance in Jordan (2010–2018), as well as the extent to which firm size matters in the capital structure-performance relationship. The dependent variable was market share. The main independent variables were the book value of total debt rat...

This paper proposes a framework to analyse effectiveness, uniformity, relationship and responsibility in the banking sector using Jordan as an example. The perceptions of Jordanian banks' internal and external auditor's in addition to financial managers have been investigated. In general, it was found that the respondents believe that audit quality...

Voluntary disclosure is viewed as an essential communication tool through which the company's ideas can be promoted to potential stakeholders, which contributes to achieving the company's growth and sustainability. This study came to reveal the reality of voluntary disclosure in the Jordanian industrial companies and its impact on its market value....

This study explores the role of taxation and customs strategies in promoting sustainable design and environmental responsibility in supply chain management. The research examines their direct effects on sustainable and environmental responsibility in Jordan, as well as the moderating influence of socioeconomic factors. It also investigates the medi...

The published financial statements are considered one of the most important sources of information that investors rely on in forecasting stock performance or even judging the organization's ability to cover short-run liabilities. Cash flows play a core role in maintaining a high market value for its shares. Hence, this study came to analyze the exp...

A comparative study was conducted to evaluate the effects of audit committee and directorates on the performance characteristics of selected companies in Jordan. The approach of panel data was adopted between 2015 to 2019 (4 years), with listed samples of 140 non-financial industries under the ASE. These firms stand for about 60% of listed firms in...

The management and other stakeholders of the company expect the external auditors to identify and report the inaccuracy, fraud and illegal transactions, if any. Aberrations in the performance of the professional duty may affect to financial position and results of the businesses. Accordingly, technical competence, integrity, independence and object...

This study empirically investigates the impact of board characteristics and audit committee characteristics on the credit risk of Jordanian commercial banks during the period 2009-2016. The study used three board characteristics: board size, board independence, and chief excective director (CEO) duality. In addition, four audit committee characteri...

This study aims to examine the effect of sustainability accounting disclosure on the financial performance of banks operating in Jordan during the period of 2013–2017. The study focused on the effect of economic, environmental and social disclosures on financial performance. To achieve the study objective, the content analysis method was used. The...

This study aimed at investigating the impact of board characteristics and ownership structure on the liquidity risk based on a sample of 13 Jordanian commercial banks during the period 2009-2016. Liquidity risk was measured by the ratio of cash and investments to total deposits. Three board characteristics were used, namely; board size, CEO duality...