The Impact of Green Auditing on Organizational Performance in Jordan: the Moderating Effect of the Auditor’s Opinion

The Underlying study is highly significant for the management of organisations and government to understand the importance of green auditing in controlling the carbon footprint in their country.The primary data collection method has been employed in the underlying research because the information has been accumulated directly from the relevant participants and questionnaire surveys have been conducted with the 300 auditors in the energy sector of the Jordan.The overall findings of the study mainly suggest that there is significant impact of green auditing on organisation performance in Jordan with the moderating effect of auditor’s opinion.Therefore, it is recommended to the Jordanian energy sector to carry out green audit on the annual and semi-annual basis for the purpose of maintaining records and take auditor’s opinion on the ground on which the audit has to be conducted

Determinants of Foreign Investment in Listed Firms at the Amman Stock Exchange

This study investigates the factors that may affect whether foreigners invest in a firm. A panel data set of 2,413 firm-year observations of listed firms at the Amman Stock Exchange was analyzed from 2002 to 2019. The results show that foreigners prefer to invest in large firms that have a dividends policy, a high-quality governance system and external auditing. Local institutional ownership and governmental ownership are found to be insignificantly associated with foreign investment. More interestingly, these results are reported after controlling for possible confounding events that are most likely to affect foreigners’ decisions. Specifically, foreign investment is found to have been negatively affected by the global financial crisis (2007 to 2009). This study contributes to the literature by providing evidence that each capital market has its own features, thus the generalizability of the findings, even between developing countries, is questionable

The association between green human resources practices and employee engagement with environmental initiatives in hotels: The moderation effect of perceived transformational leadership

The purpose of this study is to empirically investigate the nuanced relationships between a) green HRM practices, transformational leadership, and b) employee engagement with environmental initiatives. Therefore, the data were collected from 474 employees who work at hotels operating in Jordan. A series of confirmatory factor analyses and structural equation modeling (SEM) were carried out to test the measurement model and the developed hypotheses. The findings indicate that employee engagement is positively associated with Green HRM practices. Additionally, this study provides original findings on how the contextual-institutional interactions between transformational leadership behaviors and green HRM practices can foster employee engagement with environmental initiatives