The Future of Internet Corporate Reporting – Creating the Dynamics for Change in Emerging Economies: A Theoretical Framework and Model

This study aims to develop a generic framework for the adoption of Internet corporate reporting (ICR), in developing countries, and to test the applicability of this framework by undertaking an empirical study in a developing country, namely Jordan. The key literature focuses mainly on economic-based theories in explaining different ICR practices as a voluntary disclosure channel. The theoretical foundation underpinning the study integrates several of these disclosure frameworks with innovation diffusion theories. A questionnaire survey was conducted among 150 CEOs and CFOs of companies, with usable websites, listed on the Amman Stock Exchange. Based on managers’ evaluation, four factors were further identified as significant contributors to ICR adoption, namely cost-benefit balance, management commitment, internal technology readiness, and users’ attention. Given the lack of an overarching theoretical framework for studying ICR, this study presents an assessment framework for ICR adoption, which enables managers to evaluate the current status of a company in respect of three aspects of readiness to engage in ICR, these being: organisation, technology, and environment

The Impact of Audit Committee Effectiveness on Audit Quality: Evidence from the Middle East

This study examines the effect of the characteristics of the audit committee, as a tool of corporate governance, on audit quality (as measured by audit fees and type of audit agent) among insurance companies listed on the Amman Stock Exchange (ASE), Jordan. The empirical study was conducted on data of all 23 listed insurance companies for the period of 2013-2017, resulting in 115 observations. Findings of multivariate analyses indicate that companies with larger audit committees and containing a high proportion of non-executive and independent directors are more likely to incur higher audit fees and hire big four audit agents, signalling their prominent level of audit quality. In contrast, more diligent audit committees are more likely to select non-big four auditing firms requiring lower audit fees. The study contributes to the existing body of literature by focusing on the role of the audit committee in enhancing audit quality, especially where there is a lack of such study in emerging economies, especially in the Middle East. The findings of the current study could be useful for regulators and policy makers in the Middle East and Arab region, particularly when they are about to review and set guidelines for effective audit committee characteristics. Keywords: audit committee, corporate governance, audit quality, audit fees, Jordan, Middle East JEL Classifications: G3, M4 DOI: https://doi.org/10.32479/irmm.834

Factors Affecting Internet Corporate Reporting (ICR) Adoption and Practices in Jordan

Corporate websites open wide avenues for companies to disseminate financial and non-financial information to target audiences in a fast, efficient and widely accessible manner. While website communication became a standard means for companies in developed countries, its utilisation, however, by their counterparts in developing countries is still negligible (Oyelere and Kuruppu, 2012). The current study aims to achieve three objectives. Firstly, to explore the patterns and amount of internet corporate reporting (ICR) practices of listed companies in Jordan. Secondly, to identify the determinants of various ICR practices of these companies. Finally, to investigate the determinants and perceived factors contributing to ICR adoption/non-adoption in Jordan.The key literature focuses mainly on economic-based theories in explaining different ICR practices as a voluntary disclosure channel. The theoretical foundation of this study, on the other hand, integrates several disclosure frameworks with innovation diffusion theories. The resulting framework involves dimensions of technology, management, organisation and environment. This was carried out to obtain a more in-depth interpretation of the ICR adoption phenomenon.Within the premises of the positivistic-deductive paradigm, the study relies mainly on three quantitative methods in collecting the required data. Firstly, a self-designed disclosure index of 109 items was used to survey companies’ websites, identifying levels of different forms of disclosure practices. Secondly, secondary data that include 15 companies’ attributes was gathered, specifying determinants of ICR adoption and practices. Finally, a questionnaire survey was conducted among CEOs and CFOs of companies to determine perceived factors that may further contribute to the adoption of ICR.Results of the survey from websites of 262 listed companies on the Amman Stock Exchange (ASE) in 2012, indicate that, around 150 companies (57%) had usable websites, while only 69 (26%) companies have engaged in reporting the investor relations information on their websites. Explanatory findings also show that, with varying degrees, ICR adoption and different disclosure practices of a firm are a function of its general characteristics, ownership and corporate governance structure. Based on managers’ evaluation, four factors were further identified as significant contributors of ICR adoption, namely cost-benefit balance, management commitment, internal technology readiness and users’ attention.This study represents an investigation into ICR adoption and practices among the listed companies in Jordan. Therefore, the ability to generalise the results may be limited to this context. Future research may also consider retesting the study model, regarding the perceived factors of ICR adoption, in other contexts. The study contributes in providing managers and regulators with a diagnostic tool, assessing the status quo of ICR as a voluntary disclosure practice in Jordan. The study also presents an assessment framework for ICR adoption and practices, which enable managers to evaluate the current status of the company regarding multiple aspects of readiness for engaging in ICR: organisation, management, technology and environment

The Civil Liability Claim Arising out of the Infringement of the Privacy Right A Study in Jordanian private international law

Protection of privacy right is vital. Therefore, the injured person is entitled to claim damages for any infringement of his privacy right. However, claiming damages face some difficulties pertaining to the determination of the competent court and the applicable law in case where the infringement involves a foreign element. This Article is devoted to tackle these two issues in two chapters and a conclusion. Chapter one will tackle the issue of competent court through the application of the criteria stated in Articles 27 and 28 of the Jordanian Law of Civil Proceedings on the International Jurisdiction of Jordanian Courts to the Civil Liability Claim Arising out of the Infringement of the Privacy Right. Chapter two will investigate the possibility of applying Article 22 of the Civil Code on conflict of laws to the Civil Liability Claim Arising out of the Infringement of the Privacy Right. Keywords: Infringement, Privacy Right, Competent Court, Jurisdiction, Conflict of Law

Res judicata of court judgment outside the state of its issuance

Res judicata is one of the main legal effects of a court judgment. Res judicata results from the award at the date of its issuance. This effect applies to both national and international judgments. However, under private international law, French and Jordanian courts have not recognized res judicata of a foreign judgment before the issuance of execution order. As I don\u27t agree with this conclusion, I have decided to address this subject in two chapters. Chapter one is devoted to the res judicata under French law while chapter two tackles the issue under Jordanian law. At the end I concluded this study with a conclusion and recommendations. Key words: foreign judgment, res judicata, execution order, Jordanian law, French la

Plant catalases: New insights into targeting and activity

Reactive oxygen species (ROS) play a key role in both stress responses and developmental pathways in all living organisms. The level of ROS molecules is controlled by different antioxidant enzymes as well as non-enzymatic antioxidants. Peroxisomal catalase is considered as one of the key antioxidant enzymes in the detoxification of hydrogen peroxide (H2O2), which is generated in peroxisomes as a result of oxidases involved in many processes but especially photorespiration and β-oxidation. In Arabidopsis, catalase exists in three isoforms of which the catalase 2 (CAT2) is the most crucial for photorespiration. The cat2-1 mutant is a photorespiratory mutant. Catalase is targeted to peroxisomes by peroxisomal targeting signal type 1(PTS1) import receptor PEX5, but its carboxy-terminal sequence does not match the normal PTS1 consensus. In Arabidopsis, there is an alternative splicing event that removes the last 18 amino acids of CAT2, and previous studies indicated importance of some amino acids in this region, in particular the last 3 amino acids, for peroxisomal targeting. Transgenic lines in which the cat2-1 mutant was transformed separately with the wild type CAT2 gene, the alternative splice variant, and a version that has a consensus PTS1 sequence ARL at the C terminus, all under the control of the native CAT2 promoter, were selected. Physiological and biochemical consequences of introducing CAT2 variants with modified C-termini into cat2-1 mutant background were studied by growing the transgenic lines under short day and long day conditions. The wild type phenotype was largely restored in all of the lines transformed with CAT2 variants, together with catalase activities and redox state. Subcellular fractionation suggests that CAT2 is targeted to the peroxisomes in all cases. To confirm that, the subcellular localisation of CAT2 variants was examined using a self-assembling split superfolder green fluorescent protein (sfGFPOPT) system. My results demonstrate that the last 18 amino acids of the CAT2 sequence are required for the targeting of CAT2 to the nucleus but dispensable for peroxisomal targeting, catalase activity and redox homeostasis. These findings provide fundamental new insights into catalase targeting and pave the way for exploration of the mechanism of catalase targeting to the nucleus and its role in non-infected plants

Pre-COVID-19 student perceptions on blended learning and flipped classroom in accountancy: a case study from two emerging UK HEIs

Purpose This study aims to explore the perceptions of accountancy students on the use of technology, blended learning and flipped classroom in two emerging UK higher education institutions (HEIs). Design/methodology/approach The primary data for the study were collected using a questionnaire survey and descriptively analysed. Findings The findings revealed that there is some use of technology in terms of the Blackboard and PowerPoint presentations but blogs and wikis have very limited use. An aspect that does not seem to be integrated fully yet is the use of blended technology and a flipped classroom. Practical implications The study findings offer a picture of how technology, blended learning and the flipped classroom technique were utilised with accountancy students prior to the coronavirus disease 2019 (COVID-19) pandemic. This information is valuable for accounting educators and by extension to other aspects of business studies disciplines in providing a comparison between the pre-COVID-19 scenario and the current one and thus enabling an evaluation of advancement in the application of these teaching strategies as a result of the pressure imposed by social distancing. Such intelligence will facilitate the identification of areas where enhancing learning outcomes has been possible and point to opportunities for improved student experience. Originality/value Where COVID-19 brought about significant structural change in teaching and learning in the HE environment, this study represents a pre-COVID-19 consideration of student perceptions on blended learning and flipped classroom. This study thus has the potential to anchor future relevant studies that consider the post-COVID-19 environment

Nuclear and peroxisomal targeting of catalase

Catalase is a well-known component of the cellular antioxidant network, but there have been conflicting conclusions reached regarding the nature of its peroxisome targeting signal. It has also been reported that catalase can be hijacked to the nucleus by effector proteins of plant pathogens. Using a physiologically relevant system where native untagged catalase variants are expressed in a cat2-1 mutant background, the C terminal most 18 amino acids could be deleted without affecting activity, peroxisomal targeting or ability to complement multiple phenotypes of the cat2-1 mutant. In contrast, converting the native C terminal tripeptide PSI to the canonical PTS1 sequence ARL resulted in lower catalase specific activity. Localisation experiments using split superfolder green fluorescent protein revealed that catalase can be targeted to the nucleus in the absence of any pathogen effectors, and that C terminal tagging in combination with alterations of the native C terminus can interfere with nuclear localisation. These findings provide fundamental new insights into catalase targeting and pave the way for exploration of the mechanism of catalase targeting to the nucleus and its role in non-infected plants

Accountancy Students’ Perceptions of the Quality of Teaching and Learning Experiences in two UK Business Schools: Implications for Generic Skills Development

Purpose Focusing on the quality of teaching and learning, this study aims to explore the perceptions of accountancy students in two emerging UK Higher Education Institutions (HEIs) of the quality of their learning experiences and the impact of these experiences on generic skills development. Design/methodology/approach A questionnaire survey was used to collect the data. OLS regression was used to test the hypothesis regarding the impact of student learning experiences (lecturer ability, assessment and curriculum) on generic skills development. Findings Students value the lecturer as the most important determinant of the quality of their experience. They rated their assessment programme very positively, and the curriculum suggests that students tend to experience a deep blended approach to learning. They also felt that they acquired a wide range of soft competency skills such as those associated with research, critical thinking and time management. Multivariate findings indicate that lecturer ability and curriculum contribute significantly and positively to generic skills development. Practical implications The study provides a benchmark for international accounting and business educators in any efforts to assess the efficacy of HE delivery since the pandemic. By implication, it enables the identification of enhancements to the previous character of delivery and hence offers the means to direct improvements to the student experience. Such improvements can then be seen in the National Student Survey (NSS) scores, thereby positively contributing to the next Teaching Excellence Framework. Additionally, such tangible enhancements in NSS scores may be advantageous to HEIs, in the UK and other Western countries, in their efforts to recruit international students on whom they place great reliance for increased revenue, to their international business education programmes. Originality/value This study addresses the research gap surrounding the link between teaching and learning approaches in accounting and the development of generic skills. Furthermore, acknowledging that the COVID-19 pandemic with its imposed structural change in the HE teaching and learning environment ushered in a new model of curriculum delivery, this study reflects on the pre-COVID-19 scenario and gathers student perceptions of their teaching and learning experiences before the changes necessitated by lockdowns. It therefore brings the opportunity to anchor future research exploring the post-COVID-19 environment and secure comparative analyses

Pre-COVID-19 student perceptions on blended learning and flipped classroom in accountancy: a case study from two emerging UK HEIs

Purpose This study aims to explore the perceptions of accountancy students on the use of technology, blended learning and flipped classroom in two emerging UK higher education institutions (HEIs). Design/methodology/approach The primary data for the study were collected using a questionnaire survey and descriptively analysed. Findings The findings revealed that there is some use of technology in terms of the Blackboard and PowerPoint presentations but blogs and wikis have very limited use. An aspect that does not seem to be integrated fully yet is the use of blended technology and a flipped classroom. Practical implications The study findings offer a picture of how technology, blended learning and the flipped classroom technique were utilised with accountancy students prior to the coronavirus disease 2019 (COVID-19) pandemic. This information is valuable for accounting educators and by extension to other aspects of business studies disciplines in providing a comparison between the pre-COVID-19 scenario and the current one and thus enabling an evaluation of advancement in the application of these teaching strategies as a result of the pressure imposed by social distancing. Such intelligence will facilitate the identification of areas where enhancing learning outcomes has been possible and point to opportunities for improved student experience. Originality/value Where COVID-19 brought about significant structural change in teaching and learning in the HE environment, this study represents a pre-COVID-19 consideration of student perceptions on blended learning and flipped classroom. This study thus has the potential to anchor future relevant studies that consider the post-COVID-19 environment