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Abstract This research intends to demonstrate the potential integration of large language models (LLMs) in accounting practices in Jordan. It is a mixed methods study that employs semi-structured interviews and content analysis of published financial reports. A total of 13 semi-structured interviews are conducted with various accounting professionals, such as accountant, financial analyst, financial controller, auditor, tax consultant, and finance manager. In addition, the study includes a thorough content analysis of financial reports, which reveals a compelling pattern highlighting the distinct narrative content richness prevalent across financial, industrial, and service sectors. The results emphasize the need for sector-specific adaptation, suggesting a paradigm shift in financial reporting practices. This study represents the initial empirical exploration in Jordan. It serves as a bridge between theory and application, offering both theoretical insights and practical guidance for accounting professionals. Ultimately, the study envisions a future where LLMs significantly enrich financial reporting practices across diverse sectors.

This study explores innovative approaches to accounting education by incorporating business intelligence (BI) tools. With the rapid advancement of technology and increasing complexity of business operations, traditional accounting education methods are being challenged to keep pace with industry demands. A total of 395 questionnaires were distributed to professional accountants and academic staff members. Data analysis entailed both descriptive and inferential statistics. The analysis revealed distinct insights into the perceptions of incorporating BI tools into accounting curricula. Integration of BI tools in accounting education assures transformative effects, as highlighted by positive responses regarding curriculum adaptation, skills, and competencies as well as career transformation. Furthermore, discrepancies between academics and professionals in research focus confirm the need for further investigation into BI-based accounting. This study shows the significance of BI tools in accounting education for academics, highlighting the need to update curricula to incorporate these advancements. This emphasizes the pivotal role that BI technology plays in advancing accounting practices. Consequently, teaching methods and course materials should evolve to enhance students’ skills and increase their employability, thereby contributing to a more competitive workforce.

The purpose of this paper is to show the relative impact of liquidity, leverage, and solvency on profitability of industrial enterprises listed on the Amman Stock Exchange to ascertain which of them has the most effect on profitability. To reach the objectives of this study, 44 Jordanian industrial companies are examined from 2012 to 2018. Return on assets (ROA) and return on equity (ROE) are examined as measures of performance, current ratio and quick ratio as measures of liquidity, debt ratio and debt to equity ratio as measures of leverage, and the interest coverage ratio as a measure of financial solvency. Multiple regression analysis was used to check the hypotheses. A negative and statistically significant impact was found at the 1% level between financial leverage and profitability. At the same time, findings did not show the same for the effect of liquidity and solvency on profitability. In addition, leverage has the highest relative impact among independent variables on profitability, followed by solvency and then liquidity. Moreover, it is indicated that company size is a control variable of the effect between liquidity, leverage, and solvency on performance. Thus, it is concluded that management of industrial companies should reduce dependence on debt to finance companies to achieve the highest possible returns; it is recommended to maintain an acceptable level of liquidity to ensure the continuity of companies and attention to the level of solvency within companies to maintain a high financial performance.

The objective of this paper is to examine the impacts of stock market segmentations (SMS) and surplus free cash flow (SFCF) on income-increasing discretionary accruals. The study also provides the initial evidence regarding the influence of audit quality (AQ) as a moderating variable on those relationships. A sample of non-financial firms was taken from the list of Amman Stock Exchange over the period 2013-2019. Using Huber-White’s sandwich estimator for pooled OLS regression, the current research presents empirical evidence harmonious with the prediction in all hypotheses. Further, the findings document that a Big 4 auditor weakens the SMS-DAC and SFCF-DAC associations, which suggests that the role of Big 4 audit firms is effective in mitigating management’s opportunistic behaviour. However, the reported results provide beneficial information to investors, regulators, external auditors, policymakers, shareholders, and other countries with similar institutional environment.