This study aimed to examine the characteristics of audit committees (ACs) on the short delay in issuing audit reports. Using data for 97 companies in the industrial and service sectors in the Jordanian context, for the period between 2017 and 2021. The results of this study showed that the independence of ACs has an important and negative impact on reducing the delay in issuing financial reporting (FR). However, the study did not find the importance of the rest of the characteristics related to ACs to reduce the delay in issuing audit reports between Jordanian companies. The study concluded that the mechanisms of corporate governance in Jordanian companies are not effective, compared to the more developed countries. Thus, policy makers are supposed to enforce governance practices in Jordanian companies in substance, rather than simply adhering to practices in form.

Most global studies have, to a greater extent, underscored the importance of Total Quality Management (TQM) practices and some marketing aspects concerning the organizational performance. Most studies have focused on establishing the level to which TQM practices influence customer satisfaction and not the whole organization. There is also little evidence on how marketing practices influence organizational performance. This study therefore seeks to assess the impact of TQM practices and marketing on organizational performance. Data was collected from a sample size of 289 respondents who were employees of the different manufacturing industries in Saudi Arabia. Data was analyzed using SPSS and Pearson’s rank correlation coefficient was used to establish the relationship between study variables. The study findings confirmed the presence of a relationship between TQM practices and organizational performance. Similarly, there was a positive relationship between marketing practices and organizational performance. The study concluded that the TQM practices and marketing are great influencers of quality hence should always be applied in organizations.

The purpose of this study was to determine the alternative external influence and job stress on employee satisfaction and to determine the effects of the alternative external influence, job satisfaction job stress on Turnover Intention on employees of PT Bank Mandiri Regional X South Sulawesi. Respondents in this study were 100 people. The analysis model used to determine the effect between variables was a structural model with the Partial Least Square (PLS) approach. The results show that external alternatives had a significant effect on job satisfaction, stress had no significant effect on job satisfaction, external alternatives had a significant effect on turnover intention, stress had no significant effect on turnover intention, and finally, job satisfaction had a significant effect on turnover intention. To reduce turnover intention, it is better to reduce employee access to information on outside market opportunities. Job market conditions outside the company had a stronger effect on turnover intention than the job satisfaction felt by Bank Mandiri employees and to increase employee job satisfaction efforts are needed to reduce stress in the form of reducing work overload, reducing conflict, giving proper responsibilities and improving development policies.

This research aimed to study the antecedents and consequences of brand coolness for fashion clothing brands in the millennial consumer context. The data was collected through an online questionnaire on 380 consumers who used to buy brand-name fashion clothing. The data were analyzed using the structural equation model. The results showed that the antecedents of brand coolness consisted of brand experience and brand identification, both of which positively influence brand coolness. Brand coolness (i.e., reference, singular, personal, esthetic, functional, energetic, and high status) was the key driver that creates brand equity. The research results were able to explain 94% of the variance in brand coolness and 81% of the variance in brand equity. This research is empirical support that helps expand the perspective on brand coolness and presents a dimension to measure brand coolness in a more transparent and complete method. The research result also complements the marketing knowledge that can guide academics and practitioners in creating substantial brand equity in the customers' hearts.

In the last decade, the natural environment has become increasingly concerned. The issue of natural damage is an obstacle for oil palm industry, although knowledge of the natural environment is possessed by the palm oil industry, which is currently unknown what motivates the palm oil industry to care about the natural environment. This paper aims to measure the model of the natural environment strategy to create innovation and competitive advantage in the palm oil industry using Structural Equation Modeling (SEM) methods. The model adopts a Resource-Based View (RBV) approach to identify competitive strengths. The RBV theory represents that organizations with the right resources coupled with the right management skills and abilities will develop competitive strength and organizational performance. The results produced by AMOS graphics version 23, SEM statistical software, confirm the adequacy of the model for companies engaged in the palm oil industry. The questionnaire was distributed to palm oil industries in Riau Province, Indonesia with a sample size of 115 respondents. Natural environment strategy was found to be a better predictor of innovation and competitive advantage than any external resources. The results of the study show that there was a gap where previous research tends to get a competitive advantage from increasing innovation. However, the findings of this paper have two explanations, first is the core of the resource-based view is that companies that are aware of the natural environment will get a sustainable competitive advantage. Second, innovation cannot be an important resource for creating a competitive advantage. Innovation will be created in the palm oil industry in Riau Province if the company wants to improve business processes and implement good corporate governance through investment in information and communication technology. The most potential benefit from the findings of this study is the strategic planning of the palm oil industry, to generate innovation and competitive advantage from awareness of the natural environment.

This study aims to identify the level of Green Supply Chain practices and their Impact on Operational Performance of the Jordanian Private Hospitals. The Jordanian private hospital sector consists of 71 private hospitals comprising the study population. The convenience sample was used by distributing the research tool to 280 of the subjects in the study in Jordanian private hospitals. The responses received were 257 responses. Moreover, the analyses related to the research were performed using version 24 of SPSS and AMOS software, and test hypotheses structural equation modeling (SEM) was used. The results indicated that green supply chain practices have an impact on operational performance. Based on the study results, the researchers recommend managers to increase operational efficiency by Integrate sustainability parameters into product design requirements and assess them throughout the design process.

The present study aimed at identifying the reasons for the customer's exit and determining their effects on social word-of-mouth through the means of social media applications. Four customer exit drivers were selected after a review of the literature: service failure, service recovery failure, price problems, and customer dissatisfaction as independent variables. The social word-of-mouth was also chosen as a dependent variable. The study sample consisted of 468 users of the social media. The criterion of entry into the sample was the experience of at least one restaurant and the publication of a comment via social media. The number of electronic questionnaires filled by users were 355 questionnaires. The questionnaire consisted of 20 items measuring the study variables, which were extracted after reference to the previous study related to the subject of the study. After confirming the suitability of the study model, the hypotheses were tested. The results show acceptance of all hypotheses, which means that the four customer's exit drivers lead to negative messages through social media, i.e., negative social word-of-mouth. The study recommended that firms should take care of the drivers of customer exit first and then participate in the means of social media to justify their position and contribute to the formulation of a positive opinion. The contribution of this study to literature is that it distinguishes between two types of customer exit drivers that have been studied, which are called controllable drivers by the firm, compared to another type of exit drivers.

Smart farming is a feasible solution to help farmers effectively and sustainably manage the potential threats and risks those traditional farmers face, such as product quality, increased production costs, the environment, climate change, natural catastrophes, pests, and inferior goods. Using a survey research design, this research examined smart farming adoption and risk management models by combining the Technology Acceptance Model (TAM) and the Innovation Diffusion Theory (IDT). The research sampled 400 farmers who are members of community enterprises in the northeastern region of Thailand. Data was collected using a questionnaire and analyzed using a statistical package program in four steps: confirmatory factor analysis, path analysis, structural equation model analysis (SEM), and Sobel's test. The findings revealed that government support variables had the most significant influence by adopting smart farming to risk management. Based on the research results, the government can apply this model to create strategies to encourage farmers to adopt smart farming and increase the production efficiency of agricultural products. The farmer can manage the risks of smart farming, which leads to sustainable smart farming and is useful for further academic acceptance and risk management studies. Furthermore, this study contributes to the existing literature on combining TAM and IDT in model adoption and risk management. The limitations include the small sample size adopted and the limited coverage area for the study, which restricts the generalization of the findings. However, the findings offer a glimpse into the benefits of smart farming.

The study identifies the growth of social and economic divergence between Ukraine and the EU. The purpose of this paper is to fill a gap in the literature on the scale and dynamics of an upward divergence between Ukraine and the EU by comparing integral indices of social and economic development of both areas. Reaching this goal is important for elaborating new guidelines for cohesion policy of the EU and recommendations on Ukraine’s integration strategy. This research differs from the previously published ones by a new approach to measure social and economic integral indices used for estimating the rate of divergence between Ukraine and the EU. A distinctive feature of the author’s methodology of the integral estimation of social and economic development of Ukraine and the EU-28 is the use of the innovative composition of indicators and the multiplicative form of the integral index, the simultaneous normalization and integral assessment indicators and justification of weights based on the principal component analysis (PCA). Priority areas of social and economic development of Ukraine as a prerequisite for the policy of rapprochement and integration with the EU are diversification of foreign economic relations, ensuring the stability and independence of the financial system, improving the parameters of the social security system, involving drivers of economic development, increasing the level of energy efficiency and energy saving.

The aim linked with the ongoing article is to examine the role of top management team heterogeneity along with audit committee characteristics on the book-tax difference of the Jordanian listed firms. The data has been extracted from the eighteen listed companies from 2009 to 2021 that are listed on the Amman Stock Exchange. To test the hypotheses, a fixed-effect model along with the robust standard error model has been executed. The results revealed positive linkage among the top management team heterogeneity, audit committee characteristics, and book-tax difference of the Jordanian listed firms. These findings are suitable for the regulators who want to develop new policies related to the book-tax difference and top management team heterogeneity along with the new researchers who want to investigate this area in the future.