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This study aims to recognize the sustainability independence of the Jordanian Association of Certified Public Accountants (JACPA/JCPA) and its impact on the credibility gap of the accounting information of companies operating in Jordan. This study demonstrates the effects of the apparent and intellectual sustainability independence on the credibility gap of accounting information. A total of 93 online questionnaires were analyzed using multiple regressions. The results revealed an impact of the apparent independence of the JCPA on the quality of the information credibility gap related to service fees, and no statistically significant impact for both consulting and accounting service fees was found. This study also concludes research regarding the impact of intellectual independence of the JCPA on the information credibility gap regarding the code of professional ethics and the commitment of auditing offices to their customers.

This study aims to explore the effect of intrinsic and extrinsic motivation on business school students’ aspirations to become entrepreneurial managers in the future and whether the gender of their university instructor affects such a relationship. Gender equivalence proved to devour an instructive advantage over students (Aragonés-González, Rosser-Limiñana, & Gil-González, 2020), in addition to the idea that gender competence is a key element in the educational field (Palmén et al., 2020). The hypothesized paradigm is tested through multiple regression and univariate tests based on the responses of 321 Jordanian university students who finished entrepreneurship courses to pursue nexuses between the endogenous and exogenous variables. Results indicated that both intrinsic and extrinsic motivations affect students’ aspirations to become entrepreneurial managers in the future in favor of their role models. Additionally, both intrinsic and extrinsic motivations are affected by female instructors. However, male instructors only inspired the intrinsic motivation of the students. As female academic instructors face challenges attributed to gender bias, especially in the Arab and Middle Eastern countries, the results of the study hope to help change the discerning negative perceptions of female instructors in Jordanian and Arab universities. Such problems in gender inspiration affect the prospect of the outcomes required and may have an indirect effect on the educational field in general. The study recommends focusing more on the effect of motivation and innovation efficiency based on gender type in addition to converging entrepreneurship educational research due to the COVID-19 pandemic (Ratten & Jones, 2021).