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In different recent judgments, the Jordanian Court of Cassation, among many other Jordanian Courts, has found that a limited liability company's shareholder may be held liable in addition to the company itself as to claims related to the company's debits and different obligations. While the aforementioned approach does constitute a departure from the well-established former approach that the same Court has followed for a long period, the Court have unsurprisingly brought up different interpretations to the insufficient provisions that the Jordanian Companies' Law no. 22 of the year 1997 does contain pertaining this specific area of law. Accordingly, this paper aims to attempt to point out and critically examine the aforementioned Courts' decisions and law provisions to demonstrate the extent to which limited liability companies in Jordan are truly limited in liability and whether such Courts have pierced the corporate veil for adequate reasons.

To examine the extent to which limited liability companies in Jordan are truly limited in liability, this work uses the most relevant secondary data available in this relation as the main method to complete such examination and this shall include different interrelated law provisions, case law and jurisprudence. Through critically analyzing and comparing such data, this work will identify the problems connected to this specific area of law and accordingly proposes different recommendations and conclusions.

This work submits that the aforementioned Courts and Legislator have not dealt with such a matter in an adequate and comprehensive manner and that they should have addressed this area of law in a different and more specific way. Furthermore, this work argues that while the reasons behind the Courts' decisions shall be respected, the distinct characteristics that brought up limited liability companies into practice shall be also respected and left intact.

Taking into consideration the recent different approach followed by the Jordanian Courts to this specific area of law, and as far as the author is aware, it would not be surprising to say that there is no comprehensive and updated scholarly work which has either examined such an issue or addressed its implications from technical and legal standpoints. This paper receives its originality and value from being the first work that examines and addresses such important matter.

We are living in a time when there is a stronger requirement for co-operation to fight organized crimes and the resulting flow of illicit funds. This is due to the globalization and interconnection between world economies and financial systems, as well as with the new technologies that allow rapid movement of funds around the globe. From the early beginning, Jordan realized the importance of providing anti-money laundering technical assistance, especially at the international level. The reason for this comes from Jordan’s strong belief that money laundering crimes can be fought domestically as well as internationally, particularly by combining efforts between Jordan and other countries. The purpose of this paper is to examine the development that Jordan has witnessed in the fighting of money laundering.

This paper relies on various laws that tackle organized anti-money laundering in Jordan before 2007, with the Jordanian Anti-Money Laundering and Counter Terrorist Financing Law for 2007 as the primary source of information.

Before 2007, Jordan fought money laundering through a group of laws that are indirectly concerned with combating money laundering. While these laws govern certain crimes, they managed to fight money laundering indirectly. By the year 2007, the Jordanian Anti-Money Laundering Law was passed and published on the official gazette on June 17, 2007. This law became effective after 30 days from that date. The Jordanian Anti-Money Laundering Law is one of the needed laws to keep a safe financial environment. Jordan’s obligation in accordance to the international conventions has made the country join and ratify the efforts, resulting in the issuing of the law. Since then, this law has become concerned with anti-money laundering in Jordan.

This paper provides an examination of the system in Jordan to combat money laundering before and after 2007. It is hoped that the content of this paper can provide some insight into this particular area for practitioners, academics, policy makers and legal advisers, not only in Jordan but also elsewhere. There will be significant interest in how Jordan has been developing the anti-money laundering system because of the international nature of the crime and its seriousness.

The purpose of this paper is to examine the impact of the Jordanian anti-money laundering law and its instructions on the Jordanian banking industry. The anti-money laundering law in Jordan is newly enacted, but there are new developments not covered by the law. For instance, the revolutionary wave known as the Arab Spring surrounding Jordan has increased the crime rates in Jordan, and it has also reduced international coordination and cooperation to encounter money laundering operations. The emergence of new means for money transfer is affecting the efficiency and speed of bank transfers. Subsequently, the impact of the law on Jordanian banks is unknown.

This paper relies on the Jordanian Anti-Money Laundering and Counter Terrorist Financing Law 2007 as a primary source of information. The relevant Jordanian anti-money laundering instructions that have directly been affecting banks include the Jordanian Anti Money Laundering and Counter Terrorist Financing Instructions Number (51) 2010. These instructions were considered the most important legislation for the purpose of this paper.

While the Jordanian anti-money laundering law is based on certain principles, the effectiveness of the law is unknown. The Arab Spring, particularly the Syrian revolution, has negatively increased the crime rates and money laundering activities in Jordan. To make matters worse, the international cooperation and coordination between countries in combating money laundering are not at the required level, and this has encouraged money laundering groups to exploit the situation. Only time will tell whether the banks will be able to cope sufficiently with the increased anti-money laundering obligations. Obviously, it is critical at this stage to establish effective coordination between legislators, regulators and the banking industry to minimize problems encountered by the banks, thereby to ensure effective implementation of the law.

This paper provides an examination of the impact of the Jordanian anti-money laundering law that has directly affected banks. It is hoped that this paper would provide some insight into this particular area for academics, practitioners, the legal advisers, banks and policy-makers not only in Jordan but also elsewhere. In view of the international nature of money laundering and banking, there will be significant interest in how the anti-money laundering law affects banks operation in Jordan.

The purpose of this paper is to examine income tax evasion in Jordan and set forth various cures for this problem.

The paper investigates the phenomenon of income tax evasion. In doing so, the paper reviews reports from academics and statistics from the Income Tax Department. The paper begins with an overview of the Income Tax Law, distinguishes between tax evasion and tax avoidance and provides empirical data on the size of income tax evasion in Jordan. A study of article 42 of the Income Tax Law, the anti‐tax evasion provision, is made. In the final analysis, the paper suggests several means that can be used to address income tax evasion.

The paper concludes that, in so far as the Jordanian Government is concerned with the issue of income tax evasion, several legal and non‐legal techniques can be experimented.

In reacting to huge non‐compliance by Jordanians, the paper tells the story of how to create an income tax compliance culture. The government can utilize various practices, techniques, and discourses to create such a culture.

This paper aims to highlight how the prevention principle may affect the rights and responsibilities of contractors under Jordanian law. In many instances, the application of legal theories and terminology of the Jordanian civil code (JCC), such as penalty clauses and produces a similar result to that under common law, such as prevention principle, and even if in some cases the route by which the result is reached differs.

This paper is based upon library research on primary and secondary sources. The author adopted the interpretive paradigm with its underlying subjectivist assumption. This paradigm creates different meanings and therefore different realities. This is particularly evident when studying legal notions, such as parties’ autonomy and decennial liability, from a comparative law perspective.

In many instances, the application of legal theories and terminology of the JCC, such as penalty clauses and produces a similar result to that under common law, such as the prevention principle, and even if in some cases the route by which the result is reached differs. However, it is difficult for judges and lawyers in Jordan to understand the legal principles of certain terms in the common law. This requires, to a certain extent, an understanding of the legal terms and concepts, particularly those originated from English law. For example, a thorough grasp of the prevention principle in Jordanian law remains unclear. Apparently, this can be met by training and capacity building sessions.

As far as the author is aware, this issue has not been researched comprehensively before from technical and legal standpoints. This paper represents the first attempt to examine the issues arising in this difficult and important subject.

The main aim of this paper is to provide an overview of the most influential economic changes and accounting legislation affecting financial reporting and disclosure practices in Jordan. It also provides an overview of disclosure studies conducted in Jordan covering the year(s) between 1986 and 2014 to investigate whether there is an improvement in disclosure practice in Jordan. This paper also investigates the most influential firm characteristics affecting disclosure practices in Jordan found in prior disclosure studies that were conducted in Jordan between 1986 and 2014. The paper also addresses the disclosure items required in Corporate Governance Codes that exist for listed shareholding companies, banks and insurance companies. Finally, the paper discusses the quality of accounting education in Jordan, as prior studies noted its impact on accounting practice.

Based on a review of prior disclosure studies conducted in Jordan between 1986 and 2014, this study compared the results of disclosure studies before and after 1998. In 1997, Jordan, as a result of economic changes, issued the Temporary Securities Law and its Directives of Disclosure, which came into effect in 1998. The law is considered as the turning point in the improvement of disclosure practice in Jordan. A trend line of disclosure practice is also used to investigate whether disclosure practice is improved after the issuance of this law. A descriptive analysis is also used to examine the factors affecting disclosure practice in Jordan.

Based on a review of prior disclosure studies, it was concluded that disclosure practices have improved overtime. It was also observed that that firm size as a factor has always affected the level of disclosure in Jordan and is followed by external auditing, while liquidity is found to have the least effect. It was concluded that economic changes, agreement with international organizations like the World Trade Organization (WTO) and the International Organization of Securities Commissions (IOSCO), new regulations and financial market reforms have improved disclosure practice in Jordan. It was also found that there is a need for further studies in disclosure practice that are not sufficiently covered in Jordan.

The study is based on a review of disclosure studies conducted in Jordan between 1986 and 2014. We investigate whether mandatory, voluntary, corporate social and internet disclosure practice improved over the last three decades in Jordan. This study is the first to provide evidence on the improvement of disclosure practices based on a review of disclosure studies in Jordan. The paper is expected to be a reference for disclosure studies in developing countries, Jordan in particular, as it summarized and criticized the weaknesses on disclosure practice and accounting legislations in Jordan.

Arab female academics struggle to advance within their universities in both academic and managerial ranks. Accordingly, this study aims to investigate the factors hindering Arab women’s academic career development through studying the case of Jordanian academic women.

Data were gathered through document analysis (Jordan constitution, Jordanian Labour Law and its amendments, higher education and scientific research law, Jordanian universities’ law and universities’ HR policies and regulations), interviews with 20 female academics and a focus group with 13 female academics (members of the Association of Jordanian Female Academics).

The results indicate female academics as tokens facing many interconnected and interrelated barriers embodied in cultural, social, economic and legal factors. The findings support the general argument proposed in human resource management (HRM) literature regarding the influence of culture on HRM practices and also propose that the influence of culture extends to having an impact on HR policies’ formulation as well as the formal legal system.

The influence of culture on women’s career development and various HR practices is well established in HR literature. But the findings of this study present a further pressure of culture. HR policies and other regulations were found to be formulated in the crucible of national culture. Legalizing discriminatory issues deepens the stereotypical pictures of women, emphasizing the domestic role of women and making it harder to break the glass ceiling and old-boy network.

This study aims to examine the application of the fraud exception to the autonomy principle that governs the work of letters of credit in both Jordanian and English law. While it has been reiterated that the application of such exception before the English courts is difficult, this study highlights and critically analyzes some of the reasons that lie behind such a difficulty. Moreover, this study compares the English approach with the Jordanian approach to this specific area of law to find out what each can benefit from the approach of the other. The extent to which both approaches have been successful in applying such an exception will be examined thoroughly in this paper.

To examine how effective is the approaches followed by the English and Jordanian Courts in applying the fraud exception in this context, this work makes use of the secondary data available in this regard as the main method to complete such an examination. By critically analyzing and comparing the various data contained in these sources, this work identifies the problems associated with such approaches.

This work suggests that while the autonomy principle in letters of credit has what shall maintain its role as an important principle, the fraud exception application shall be facilitated. It further submits that the English Courts attitude to this specific area of law is somehow ambiguous and intertwined as it does not distinguish between two different stages that are existent in this context, namely, the submission of the documents stage “the prerequisite” that in case of submitting genuine, truthful and complying documents would activate the autonomy principle and the following stage which starts after activating the autonomy principle and which to it a fraud exception can be applied.

This work proposes that a beneficiary of a letter of credit shall satisfy a prerequisite before it can be said that he is protected under the autonomy principle. Such a prerequisite dictates that he shall submit genuine, truthful and complying documents to activate the autonomy principle and once the beneficiary submits such documents it can be said that the autonomy principle, which fraud is an exception to it, has been activated. Furthermore, this work proposes that English Courts shall adopt an approach similar to the Jordanian approach in relation to the application of the fraud exception, whereas the latter requires proving neither the beneficiary’s fraudulent intent nor his knowledge of it but rather applies a more realistic test concerned merely with the goods’ quality and quantity.

Based on the principle of equality, individuals with disabilities have the right to equal job opportunities and career advancements and to actively participate in the economy like other members of society. This study aims to provide an integrated description of discriminatory occupational practices and behaviours that individuals with disabilities face. This study followed the descriptive analytical approach to achieve the objectives. A questionnaire was used for data collection purposes.

The target population for this study was male and female employees with disabilities working in the Jordanian Government sector for the years 2019–2022 in all governorates of Jordan. The sample method used was purposive-convenient random sampling, and the size of the sample valid for statistical analysis was n = 1,043. Using the Statistical Package for Social Sciences (v26), a number of statistical tests were conducted to infer the features of the researched phenomenon.

This study found an overall moderate level (mean = 2.76) of practices and behaviours of job discrimination against individuals with disabilities in the Jordanian public sector. All proposed practices and behaviours were at moderate levels of agreement, with the highest discriminatory behaviours being in the areas of training and learning opportunities (2.88), followed by job performance evaluation (2.84), work leave and vacation (2.75), integration and social participation (2.74), career advancement and promotion (2.73) and, last, the distribution of tasks and responsibilities (2.61). Furthermore, it was found that there are significant differences in the levels of discriminatory practices and behaviours towards people with physical disabilities, individuals with visual impairments and psychological disabilities, new employees at work and those with a low level of education. In addition, employees at higher administrative levels (manager, deputy/assistant manager and head of department/division) and workers in the southern and central governorates are exposed to the highest levels of discrimination.

Lack of data: There is often a lack of reliable and comprehensive data on employees with disabilities, making it difficult for researchers to accurately study and understand the experiences of this population. Stigma and discrimination: People with disabilities often face stigma and discrimination, which can make it challenging for researchers to engage with them and collect accurate information.

Moreover, it was found that the main agencies to which cases of discriminatory practices towards individuals with disabilities working in the Jordanian public sector are reported are the direct managers/supervisors (n = 381), the ministry to which the institution/department belongs (n = 278) and the Higher Council for the Rights of Persons with Disabilities (n = 261).

Supporting social inclusion: Employment can provide a sense of purpose, identity and social inclusion for people with disabilities, which can have a positive impact on their disabilities and overall quality of life. Improving diversity and inclusion: The inclusion of employees with disabilities can contribute to a more diverse and inclusive workplace, where all employees feel valued and respected.

This study found that discriminatory practices against employees with disabilities in the Jordanian public sector were largely because of a lack of awareness of reporting mechanisms and negative attitudes towards individuals with disabilities. This study proposes solutions such as raising awareness among non-disabled employees, implementing penalties for discriminatory behaviour and updating legislation for the rights of individuals with disabilities.

This paper aims to indicate that the foreign investment system in Jordan includes many provisions that create an appropriate environment for encouraging foreign investments and grant a distinctive treatment for the foreign investor that allows them the status equal to the national investor.

This study deals with the protection provided by the Jordan Government for foreign investments to attract foreign investment by studying the guarantees given by Jordan including many legal principles that encourage investment. The legal guarantees for the foreign investor enhance the confidence of the foreign investor in the host country.

The system provides a lot of guarantees with respect to non-commercial risks to which the foreign investor may be exposed.

The paper also clarifies that the role played by bilateral agreements in the field of investments, as these agreements give foreign investments a measure of protection through the guarantees and they are considered as incentives for the investor.