The objective of the current study is to explore how certain attributes of chief executive officers (CEOs), such as their innovativeness, knowledge of information systems (IS), and trust in technology and technological factors (Compatibility, relative advantage, and complexity) on the utilization of accounting information systems (AIS) in companies across various industries in Jordan. The research gathered data through a structured questionnaire, which included a 7-point scale. The respondents were CEO/owner of small, medium, and large enterprises (SMEs) in Jordan. A total of 315 valid responses were analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) technique. The findings indicated a significant and positive correlation between complexity, compatibility, CEOs trust in technologies, CEOs information system (IS) knowledge, and the utilization of AIS. However, CEO innovativeness and relative advantage have an insignificant impact on AIS use. The present study is the first to examine CEO characteristics in the AIS context. The practical and theoretical implications derived from the empirical findings of this study offer valuable insights for managers and practitioners. These insights aim to enhance their understanding of the fundamental factors crucial for the successful implementation of AIS in companies, ultimately contributing to improved firm performance.

This study analyses the association between CEO characteristics and financial performance as well as the role that a firm’s governance system may play in enhancing financial performance in the Jordanian context. To achieve this purpose, 2251 firm-year observations were collected from firms listed on the Amman Stock Exchange from 2009-2022. Overall, the results show that there is a positive and significant association between CEO tenure and firm performance. The results also show that the CEO compensation is positively linked with firm performance. However, CEO age and ownership are found to be insignificantly associated with firm performances. Regarding the moderating role of governance quality, the result shows a positive and highly significant impact on CEO tenure and CEO age. Otherwise, whether the quality of governance is high or low, it does not affect the CEO’s compensation and ownership. This study recommends firms listed on the Amman Stock Exchange changing their policy regarding CEO compensation by, for example, including stock options to enhance firm performances.

This study investigates the association between the CEO characteristics and EM practices of non-financial firms on the Amman Stock Exchange. Based on 1,277 firm-year observations from 2010 to 2018, four characteristics were examined: tenure, age, experience, and ownership. The results show that the EM practices of CEOs were higher in the early years of their service compared with later years. The results also show that CEOs’ ownership plays an important role in increasing the magnitude of EM to maximize their compensation. However, the age and expertise of CEOs did not have any role in either increasing or decreasing discretionary accruals levels. This study contributes to the literature by supporting the perspective that CEOs are highly motivated to alter earnings when they start leading their firms, to send positive signals to stakeholders.