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The purpose of this paper is to explore the link between earnings quality, Audit Committees and the Board of companies located in Jordan through the lens of enhancing corporate governance.

The real earnings management (REM) and accruals earnings management models were notably used within the panel data robust regression analysis approach; these were used against certain Audit Committee characteristics (i.e. meeting frequency, amount of Board and Committee participants [both internal and external], size) and Board of Directors.

The former characteristics were found to have a positive relationship with REM, while the latter yielded mixed results: while there was no significant identifiable relationship between Board outsiders and REM, there was a positive relationship identified between Board meetings, Board insiders and Board size and REM. In regard to this study’s limitations, the qualitative data gathered for the Board of Directors through the lens of corporate governance enhancement should have been documented with more detail; furthermore, the study was limited to the study of just one nation.

The data is limited to only a single country. More explanation for Board of Directors need qualitative understandings into corporate governance improvement. The control variables are essentially partial in a developing market context.

The different corporate governance code and guidelines improvements have varied influence on earnings quality. As predictable, boards of directors most effect on earnings quality. Improvements have included most modification to audit committees but through them slight measured effect on earnings quality.

Jordan’s corporate governance improvements expected organised corporate governance practices generally in place amongst its boards, and though invoking considerable modification to audit committees, eventually included slight modification to earnings quality. However, both improved earnings quality.

This particular research appears to be the first to consider both Audit Committee and Board of Directors characteristics in one model; indeed, in this vein, this research is also the first to explore the corporate governance enhancements that initially stemmed from there being zero code or guideline regarding its use, despite it becoming required recently. Hence, the authors can say this study has high originality.

This study aimed to determine the impact of Business Intelligence (BI) applications on accounting department contributions to the development and quality assurance of university accounting education in Jordan. A questionnaire was given to accounting faculty members in 25 universities, and the results showed that BI applications had a significant effect on the development and quality assurance of university accounting education. Private universities had a greater impact than public universities. Recommendations of this study include improving awareness of BI applications, focusing on decision support systems in private universities and risk analysis in public universities, and promoting cooperation between public and private universities to achieve excellence in an increasingly competitive global environment.

This study aims to investigate the perceptions of female tour guides’ lower and top levels of management in travel agencies about how misunderstanding Islam and its culture may engender the poor representation of women in the tour guide profession.

A qualitative research method is used, and semi-structured interviews were conducted with 32 full-time female tour guides working at several travel agencies in Egypt. Thematic analysis helped extract main ideas from the transcripts.

The representation of female tour guides in travel agencies is shaped by the following three determinants: religious (familial obligations and marital status), contextual (nature of tour guide activities, poor representation of women in senior tourism-related jobs, cronyism, sexual harassment and spread of foreign female tour guides) and media influence. Understanding these three factors may enable a more comprehensive representation of female tour guides.

Female tour guides could work closely with tourism policymakers in Egypt to shape the media messages about them. This might include elaborating on the main challenges faced by female tour guides. Social support from families and friends may allow female tour guides more freedom and empowerment.

This study contributes by filling a gap in tourism, human resources management and gender studies in which empirical studies on the representation of females in travel agencies have been limited so far.

This paper aims to examine the relationship between different dimensions of intellectual capital and industrial companies' financial performance. In addition, this paper aims to examine the role of organisational ambidexterity in mediating this relationship.

This paper adopted a quantitative method using a previously validated questionnaire. The questionnaire copies have been distributed to accountants and accounting managers in the context of industrial companies.

Findings indicate that there is a positive correlation between all dimensions of intellectual capital and organisational ambidexterity. Furthermore, the connection between intellectual capital dimensions and financial performance is notably positive when it comes to relational capital. Additionally, it was established that the various dimensions of capital and financial performance are interconnected through the intermediary influence of organisational ambidexterity.

This paper provides important contributions to managers, policymakers and stakeholders. Jordanian industrial companies must improve the quality of their work by enhancing levels of intellectual capital and organisational ambidexterity that leads to improving the financial performance of companies. Additionally, managers should identify and capitalise on the benefits of other intangible assets and understand more about how to increase the use level of other intangible assets.