The Extent of Exercising Physical Activities among Mu\u27tah University Students

This study aimed at the extent of physical activity among the students of Mu\u27tah University ،theresearcher used the descriptive approach with its scientific steps and procedures. The study sample consisted of (946) male and female students distributed as (417) male students and (529) female students from the bachelor degree students at Mu\u27tah University ،who were randomly selected; the students of the Faculty of Sports Sciences were excluded from the sample and the questionnaire was used as an instrument for collecting the data and information related to the study.The results of the study showed that there are statistically significant differences at the level of significance (α ≤0.05) attributed to the variable of gender between males and females in favor of the males who gained the highest percentage in relation to females. The results of the studyalso showed that there are statistically significant differences at the level of significance (α ≤0.05) attributed to the variable of academic year between the four academic years ،in favor of the first year who gained the highest percentage in relation to the other academic years. As for the variable of faculty ،the results of the study showed that there are statistically significant differences at the level of significance (α ≤0.05) between the students of the scientific faculties and the students of thehumanitarian faculties ،in favor of the students of the scientific faculties who gained the highest percentage in relation to the students of the humanitarian faculties. The results of the study also showed that there are statistically significant differences at the level of significance (α ≤0.05) attributed to the variable of place of residence between those living in the village and those living in the city ،in favor of those living in the city ،who gained the highest percentage in relation to those living in the village.The study recommended about holding courses ،workshops and educational brochures in order to demonstrate the importance of practicing physical activity among the students of Mu\u27tah University ،and also recommended about establishing sports facilities inside the university campus as well as designing programs for the physical activities by allocating free extracurricular hours during the days of the week at Mu\u27tah University

Identifying the cognitive outcome in physical fitness among students of the college of sports sciences at Mu\u27tah University

The aim of this study was to identify the cognitive outcomes in the field of physical fitness in the students of the Faculty of Mathematical Sciences at Mu\u27tah University. The descriptive method was used in its scientific steps and procedures. The sample consisted of distributed to (124) students and (65) The results of the study showed that there were no differences between the two sexes. The results of the study showed that there were statistically significant differences for both the school year variables and the estimation, And She also recommended holding fitness courses and workshops to strengthen the cognitive output of the students and the faculty members of the faculty to discuss the content of the curriculum. Physical fitness and thedevelopment of a fixed course of material with content that develops and strengthens the cognitive output in the physical fitness of students.(189) student

Audit tenure and the equity risk premium: evidence from Jordan

Purpose – The purpose of this paper is to investigate the relation between audit firm tenure and the perceived audit quality measured by the client-specific equity risk premium. The study population consists of all the manufacturing and service firms traded in Amman Bourse during the period 2002-2005. Design/methodology/approach – The Boone et al. model – with some modifications – was used for testing the hypotheses. Findings – The results show that the relation between audit firm tenure and equity risk premium is positive, the equity risk premium increases with tenure as a result of reduced audit quality. These results were consistent with some previous studies, which showed that long relationships between an audit firm and a client are associated with lower perceived audit quality and, as a result, higher equity risk premium. Practical implications – The audit firm should be rotated in order to enhance auditor independence and audit quality, and increase investors' confidence in reported earnings. Additionally, investors are encouraged to give higher attention to the tenure of the audit firm when evaluating the quality of the financial reports of the companies they are planning to invest in. Originality/value – This is the first paper to provide evidence from a developing country about an important issue – audit quality – which is expected to support and sustain improvement of audit quality, and therefore, financial reporting quality.Auditing, Auditors, Equity capital, Jordan, Stakeholder analysis

The effect of qualified auditors' opinions on share prices: evidence from Jordan

Purpose – This study aims at investigating the effect of the qualified audit reports on shares prices and returns in Jordan. Design/methodology/approach – A market-based study conducted on the qualified audit reports of the shareholding companies in Jordan during the period 2000-2005. Findings – The conclusions of the study showed that there is no clear or significant effect of a qualified audit opinion on share prices and returns. Practical implications – Based on the conclusions of the study, the researchers recommend there is a need for further educating users of the role of the audit report and the need for extending this study to investigate the effect of the qualified audit reports on share prices and returns during other periods and using different test periods other than the announcement date. Originality/value – This study is original because it provides us with new evidence about the effect of qualified audit reports on shares prices and returns in a developing country.Audit reports, Auditing, Jordan, Share prices

Do audit tenure and firm size contribute to audit quality?: Empirical evidence from Jordan

Purpose – The purpose of this paper is to analyze the effect of the length of the audit firm-client relationship and the size of the audit firm on audit quality in Jordan. Design/methodology/approach – To test their hypotheses, the authors use the quadratic form approach, similar to Chi and Huang, with some modifications. The population of this study encompasses all firms in which stock is publicly traded on the Amman Stock Exchange throughout the years (2002-2006). Findings – Statistical analysis of data shows that, audit firm tenure affects the audit quality adversely (negatively). Audit quality deteriorates, when audit firm tenure is extended as a result of the growth in the magnitude of discretionary accruals. Meanwhile, data analysis did not reveal that the audit firm size has any significant impact on the correlation between audit firm tenure and audit quality. Practical implications – If auditor independence and audit quality are to be enhanced, the audit firm should be rotated in order to open the door for new auditors to investigate the client with greater scrutiny and due care. Moreover, the activities of big audit firms should be monitored in order to distinguish their role from small firms. Originality/value – The paper provides evidence from a developing country about audit quality. It is expected to support and sustain improvement of audit quality, and therefore, financial reporting quality. The evidence provided by this paper adds to the literature internationally and this is important because auditing is a socially constructed phenomenon.Auditing standards, Auditors, Developing countries, Expenses, Financial reporting, Jordan