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The purpose of this paper is to assess the efforts made by Jordan in the direction of e‐governance and people's perception of corruption, trust, and e‐governance.

Desk research was conducted using secondary data sources followed by a field survey conducted with 412 sample respondents in three major cities of Jordan. Following the triangulation approach, the responses of university professors and the common people were also secured.

The Jordanian government's efforts towards e‐governance are commendable in the Middle East. However, there are certain impediments that are witnessed in the form of the digital divide, corruption, social bottlenecks, the stage of democratization, the lack of marketing to stakeholders, and the citizen's lack of adoption of technology. Educated people are aware of the merit of e‐governance contrary to the uneducated ones and perceive that corruption in the Jordanian public sector is increasing.

The study mainly reflects the views of the educated people. The views of the uneducated ones are secured through basic interactions as they expressed their inability to respond to the questionnaires. Somehow, the respondents are not very open to freely share their opinions or have abstained from participation‐since they consider this a sensitive issue within the Jordanian cultural and political setup. Further, asking opinions of members of the public might not be the ideal way of judging the level of corruption, or changes in it.

People's perception is that Jordan is affected by a low level of corruption and that its citizens lack awareness of e‐governance. To remedy this, its citizens need to be motivated to trust and to participate in the process of e‐governance and to increase their understanding of the tools and technologies available.

This study deviates from the predominantly feminist/critical school of thought associated with existing gender studies to apply an interpretivist approach to investigate gender-reporting practices in Saudi Arabia, an Islamic country in the Gulf region and one of the fast-moving emerging economies both in the Middle East and globally. The purpose of this study is to investigate the extent of reporting on gender and the drivers behind this practice using the content analysis method.

This study contributes to the literature by adopting a rarely used three-lens conceptual framework to expand our understanding of reporting on gender in Saudi Arabia. Eleven companies were chosen based on their voluntary corporate social responsibility (CSR) disclosures in Saudi Arabia. The CSR and annual reports of selected companies were analysed using NVIVO Pro 11.

The results indicate that gender disclosures in the Saudi context are driven by legislation, location and international reporting frameworks. Although the number of disclosures increased over time, they were not adopted consistently and systematically because of their voluntary nature.

The first limitation is the disadvantage associated with interpretivism related to the subjective nature of the investigation and room for bias, and hence, the results cannot be generalised. The second limitation is the sample size; future investigations may increase the sample size by including other service and manufacturing sector firms to have more comprehensive insights.

This study contributes to the literature by providing evidence suggesting that in Saudi Arabia, state legislation is the driving force behind reporting on gender issues. Although workplace disclosures dominate, companies are opening dialogues with other stakeholders (especially the community) by disclosing performance data, and thus emphasising their commitment to this social change.

This empirical contribution to the CSR literature will provide rich historical and interpretive data on the emergence of gender transformation in society, and how that is reflected in corporate reports, thus, contributing to the understanding of the purpose of voluntary disclosures.

Employee-related disclosures in corporate reports are very common. However, issues such as diversity and equal opportunities tend to be overlooked. This study explores gender equality and female empowerment disclosures and practices in the emerging market of Saudi Arabia while focusing on whether the social, political and legal changes in Saudi Arabian society have affected these disclosures in corporate reports. There is a lack of qualitative analysis of gender disclosers globally and in emerging economies particularly.

Knowledge hoarding is an emerging issue among multiracial employees engaged in public sector higher educational institutes (HEIs) of Islamabad, Pakistan. By considering knowledge-sharing barriers, this study aims to examine the knowledge sharing behavior (KSB) of ethnically diverse public sector staff in perspective of well-known theory of planned behavior (TPB).

It is a cross-sectional survey study, and it has used a self-administered questionnaire for data collection. With proportionate stratified random sampling technique, 273 nonacademic employees associated in 15 public sector HEIs of Islamabad have recorded their responses. Structural equation modeling was employed for empirical hypotheses testing.

Results stated significant and positive effect of cultural diversity management, interpersonal trust and knowledge technology on KSB. Moreover, knowledge-sharing attitude (KSA) fully mediated the relationship between cultural diversity management and KSB and between interpersonal trust and KSB; whereas KSA partially mediated the relationship between knowledge technology and KSB. Moreover, proposed model has explained 45% variation in endogenous construct.

Current study contributes to the present literature by investigating the antecedents of knowledge-sharing behavior of multicultural nonacademic staff engaged in public sector HEIs of capital city of Pakistan. Enriching the top management thoughts about problems of diverse workforce, the researcher has explored a noticeable lack in elucidation of such connection. Moreover, formation of knowledge-sharing behavior specifically on ethnic-based diverse employees made a significant addition in existing literature.

The present research aids academic leadership in designing policies and strategies to enhance knowledge sharing among public sector employees and to create a supportive knowledge-sharing culture.

This study fills the empirical gap in literature by exploring the antecedents and their effect on KSB of nonacademic employees of Islamabad, Pakistan. Moreover, assessing the mediation effect of KSA between CDM and KSB on multicultural public sector employees is another novel inclusion in literature.

The purpose of this paper is to predict the daily accuracy improvement for the Jakarta Islamic Index (JKII) prices using deep learning (DL) with small and big data of symmetric volatility information.

This paper uses the nonlinear autoregressive exogenous (NARX) neural network as the optimal DL approach for predicting daily accuracy improvement through small and big data of symmetric volatility information of the JKII based on the criteria of the highest accuracy score of testing and training. To train the neural network, this paper employs the three DL techniques, namely Levenberg–Marquardt (LM), Bayesian regularization (BR) and scaled conjugate gradient (SCG).

The experimental results show that the optimal DL technique for predicting daily accuracy improvement of the JKII prices is the LM training algorithm based on using small data which provide superior prediction accuracy to big data of symmetric volatility information. The LM technique develops the optimal network solution for the prediction process with 24 neurons in the hidden layer across a delay parameter equal to 20, which affords the best predicting accuracy based on the criteria of mean squared error (MSE) and correlation coefficient.

This research would fill a literature gap by offering new operative techniques of DL to predict daily accuracy improvement and reduce the trading risk for the JKII prices based on symmetric volatility information.

This research is the first that predicts the daily accuracy improvement for JKII prices using DL with symmetric volatility information.

Construction companies play a vital role in the development of any country. The objective of the study is to evaluate the influence of leadership and quality culture (QC) on quality management (QM) practices and operational performance (OP).

The questionnaire method was used to collect raw data from 325 construction companies in Oman. Confirmatory factor analysis was applied to evaluate the measurement, model reliability and validity. The relationship between the latent constructs was investigated by Partial Least Square – Structural Equation Modeling (PLS-SEM).

The findings indicate that, leadership significantly affected QM practices and OP. Moreover, while the QC has significantly influenced QM practices, QC had not influenced OP. One reason is the lack of knowledge of the employee that the quality procedures have the power to reduce rework, waste, and decrease the project's period. And the study found that the QM practices have significantly influenced OP.

The limitation of this research is that some construction companies have no quality assurance leaders in the project; therefore, the questionnaires were circulated to project managers or project management leaders and that negatively affect the quality of data collecting from the responses. Eventually, the framework is considered to be the main contribution and is recommended for usage in the project. This study gives guidelines for leadership and leadership's accountabilities to provide a keen decision that to improve OP and to ensure the competence of employees.

The limitation of this research is that some construction companies have no quality assurance leaders in the project and so the questionnaires were circulated to project managers or project management leaders, which could influence the value of the responses. Eventually, the framework appeared to be the main contribution to awareness and is recommended for use to ensure a successful construction project in both the public and private sectors. The current study lays out some relevant roles for leadership and its accountabilities to provide a keen decision to improve OP and to ensure the competence of employees.

This paper aims to explore the joint role of forensic accounting and corporate governance in enhancing internal control effectiveness.

The study used a previously administrated questionnaire as a data collection method and partial least squares structural equation modeling as a data analysis tool.

The findings of this paper find a positive relationship between the study’s independent variables (forensic accounting and corporate governance) and dependent variables (internal control effectiveness).

One potential limitation of this study is the use of a previously administered questionnaire as the primary data collection method, which may have limited the scope and depth of the data collected. Another limitation may be the focus on only two independent variables (forensic accounting and corporate governance), which may not fully capture all the factors that contribute to internal control effectiveness. Despite these limitations, this study provides important insights into the role of forensic accounting and corporate governance in enhancing internal control effectiveness and highlights the need for further research in this area.

This paper underscores the importance of investing in effective internal control systems and highlights the key role that forensic accounting and corporate governance play in enhancing the effectiveness of these systems.

Effective internal control systems are important not only for the financial health of organizations but also for their social and ethical responsibilities to stakeholders. The findings of this study suggest that investing in strong forensic accounting and corporate governance practices can help organizations meet these responsibilities and promote trust and transparency. Policymakers and regulators may use these findings to inform their efforts to promote effective internal control systems and enhance public trust in organizations.

This paper has important implications for service organizations in Jordan and can be used to inform policymakers and regulators in their efforts to promote strong and effective internal control systems.