Issue 01

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Reflections on Teaching Accounting Courses in Some Developing Countries: Is Achieving Excellence Possible?

Joshi, P. L. (2009-05-01)

In modern paradigm, accounting educational literature has been placing due impetus on professional competencies and critical-thinking skills for accounting students. Reinforcing the same theme, this paper looks at the self ...
Computerized Accounting Information Systems Security Threats: An Applied Study on Jordanian Insurance Companies

Zowelef, Enaam Mohsen Hassan (2009-05-01)

This study aims at highlighting the threats facing the computerized accounting information systems’ security, and knowing the extent to which these threats exist in Jordanian insurance companies as well as determining the ...
Dividend Payout, Earnings and Size in Banking Sector: Evidence from Kuwait

Al-Mutairi, Abdullah; AL-Omar, Husain (2009-05-01)

Researchers have been puzzled by the distribution of cash and stock dividends, the puzzle stems from the fact that effective tax on cash dividends is higher than that on capital gains, while stock dividends will not affect ...
The Determinants of the Reporting Lag for Jordanian Companies Listed on the Amman Stock Exchange

Qaqish, Mahmood Hassan; Al Batainah, Hanady Turkey (2009-05-01)

The main objective of this study is to investigate the determinants of the Reporting Lag for Jordanian companies listed on the Amman Stock Exchange for the year 2004. This study examined the relationship between the Reporting ...