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This study aims to examine the relationship between leadership style and job performance by multiple mediating roles of career satisfaction and job satisfaction using the longitudinal approach for frontline employees in the Jordanian hotel sector.

This study used a survey questionnaire based on a five-year longitudinal approach. Data were collected in two-period among frontline employees in five-star hotels in Jordan. Leadership style (transformational leadership and transactional leadership) was measured in the first period, whereas job performance, career satisfaction and job satisfaction were measured in the second period. The final sample for the first and second periods comprised 314 questionnaires valid for more analysis. The statistical software of SPSS (version 25) and SmartPLS (version 3.3.5) have been used for data analysis.

The results demonstrated that leadership style (transformational leadership and transactional leadership) has a positive significant effect on job performance. The results demonstrated also that leadership style (transformational leadership and transactional leadership) has a positive significant effect on career satisfaction and job satisfaction. As well the results demonstrated that career satisfaction and job satisfaction have a positive significant effect on job performance. Regarding multiple mediating roles, the results demonstrated that career satisfaction and job satisfaction mediated the relationship between leadership style and job performance.

To the best of the authors’ knowledge, this is the first study of its kind to examine the relationship between leadership style and job performance by multiple mediating roles of career satisfaction and job satisfaction using the longitudinal approach among frontline employees in the hotel sector.

The purpose of this study is to explore the impact of remote auditing on audit quality in non-Big 4 firms in Jordan. It also examines the role of auditors’ capabilities in this relationship, emphasizing their importance in implementing this technology effectively.

The perspectives of non-Big 4 audit firms regarding the influence of remote auditing on audit quality were gathered through the administration of a comprehensive questionnaire.

This study demonstrates that remote auditing can enhance audit quality in non-Big 4 firms. The strength of this effect is bolstered by the auditor’s technical knowledge, communication skills and professional skepticism.

Remote auditing is a promising alternative to traditional methods for non-Big 4 firms, with significant implications. Effective remote audits require technical knowledge, communication skills and professional skepticism. To succeed, firms must invest in training programs that equip auditors with the necessary remote auditing techniques.

This groundbreaking study investigates the effects of remote auditing on audit quality in Jordanian non-Big 4 firms and examines the influence of auditors’ capabilities. Results show that auditors’ capabilities enhance the positive impact of remote auditing on audit quality.