The potential for transforming the estate management industry through the resolution of common inefficiencies, lack of transparency, and security concerns is presented by the use of blockchain technology into estate governance. The purpose of this article is to clarify how incorporating blockchain technology would affect estate operations and governance. This study is based on quantitative information that was collected from 317 estate management professionals using a 5-point Likert scale questionnaire. SmartPLS4 analysis demonstrates that blockchain governance has a statistically significant and robust influence on estate governance in Jordan. The impact of Blockchain Governance on Jordanian Estate Management appears to be negligible and unimportant. Furthermore, there appears to be a negligible and insignificant correlation between Jordanian estate management and estate planning methods. In-depth analysis of these theories is done in this article, which also offers insights into how blockchain technology affects estate governance dynamics and how it can affect Jordan's estate management procedures. The consequences go beyond theoretical understandings; they promote the use of blockchain technology in estate governance frameworks as a game-changing means of ensuring the safe, transparent, and effective administration of frozen estates in Jordan and elsewhere.

This research sought to assess how Jordan's corporate environment affected corporate performance. The population is made up of (182) businesses. Using simple random sampling, 384 respondents from companies listed on the Amman Stock Exchange were given questionnaires as part of a quantitative approach. To confirm the correlations between the variables, the data were analyzed using AMOS; the study relied on the descriptive analytical method. The study's most notable findings demonstrated that corporate environmental performance had a favorable and considerable impact on corporate performance.

In this descriptive analytical study conducted within the Jordanian Customs Department, the influence of Customs Intelligence and Risk Management on Sustainable Supply Chain practices and their subsequent effects on Customs Department Logistics were investigated. Data collected through a structured questionnaire distributed to department employees were analyzed using Smart PLS-4. The findings revealed that Customs Intelligence significantly shapes Sustainable Supply Chain practices, emphasizing the importance of data driven decision-making in achieving sustainability goals. Effective Risk Management strategies were found to positively contribute to Sustainable Supply Chain initiatives, highlighting the symbiotic relationship between risk mitigation and sustainability. Sustainable Supply Chain practices, in turn, were demonstrated to enhance the efficiency of Customs Department Logistics. Furthermore, the study unveiled that Sustainable Supply Chain acts as a mediator, enhancing the impact of both Risk Management and Customs Intelligence on Logistics outcomes. These findings collectively underscore the intricate dynamics of these factors in the context of the Jordanian Customs Department, providing valuable insights for optimizing logistics operations, ensuring compliance, and fostering sustainability. This paper contributes valuable insights and empirical evidence to the fields of customs-related logistics, risk management, sustainable supply chain management, and logistics operations within the Jordanian Customs Department. The paper provides recommendations that have the potential to inform and improve logistics practices, benefiting stakeholders in both the public and private sectors and advancing the understanding of these critical dynamics in the broader logistics and supply chain management discipline.

This paper investigates the driving factors behind sustainable supply chains in Jordan, focusing on the implementation of blockchain technology, customs ports practices, and technological infrastructure. The primary data for the study was collected through questionnaires distributed to employees working in the Jordanian customs. A random sampling method was employed to select participants, and a total of 184 valid questionnaires were retrieved for analysis. The collected data was analyzed using the statistical software Smartpls PLS4. The results of quantitative research reveal that the implementation of blockchain technology and technological infrastructure positively affects the driving of sustainable supply chains in Jordan, also customs ports practices also have a positive impact on driving sustainable supply chains, emphasizing the significance of efficient and resilient customs operations for sustainability. Additionally, compliance with environmental regulations enhances the effectiveness of blockchain technology in achieving sustainability objectives. Moreover, underscoring the role of robust technological capabilities in supporting sustainable operations within customs ports. The study contributes to the understanding of the key drivers of sustainable supply chains in Jordan, providing valuable insights for policymakers, supply chain managers, and other stakeholders involved in promoting sustainability within the customs ports industry. The findings can guide decision-making and inform strategies aimed at enhancing eco-efficiency and resilience in supply chain operations.

Earnings management(EM)firmsproduce less predictable accounting earnings that do not reflect the company's genuine financial success. However, EM isregarded as one of the most significant issues regarding financial reporting, especially in light of the COVID-19pandemic. Nevertheless, this paper aims to investigate the effect of corporate governance mechanisms on earnings managementin Malaysian manufacturing companies(MMCs).Data was collected from 2010 to 2019 for MMCs. Byhighlightingthe updating of corporate governance rules,themarket value andcompetitiveness of institutions will improve. Moreover,this paper provides evidence ofthe effect of corporate governance on earnings management. Therefore, the results may help policymakersto take a new approach to the development of corporate governance instructions,andstakeholders,which would enhance earnings quality and improve the quality of financial reports. This could help them build amorecomprehensive picture of the firm and improve thedecision-making process.Contribution/Originality:This paper contributes to the body of knowledge and reduces the gapsrelated toearnings management inMalaysia. We formulateda model to includethe characteristics of ownership structures, boardsof directors, audit committees, and external auditor factors. In addition, wemeasuredthe corporate governance process anditseffect onfinancial performance.This paper contributes to the development of a model linking with corporate governance mechanisms and earnings management in manufacturing companies; Which helps companies develop a governance system to increase theirfuture profits. The study also contributed to the use of a set of control variables to examine the relationship between corporate governance mechanisms and earnings management in manufacturing companies.Asian Economic and Financial ReviewISSN(e): 2222-6737ISSN(p): 2305-2147DOI: 10.55493/5002.v12i5.4490Vol. 12, No. 5, 354-367.© 2022 AESS Publications. All Rights Reserved.URL: www.aessweb.com

This paper aims to investigate the impact of strategic intelligence on strategic flexibility, in addition, to identify the effective decision-making on Logistics Performance. Nevertheless, partial least squares (Smart -PLS- 4.0.8.7) are used to examine the hypotheses, the results indicate that strategic intelligence (organized thinking, strategic vision, foresight, partnership, and motivation) significantly affect Strategic flexibility. In addition, effective decision-making mediates the effect of strategic intelligence and strategic flexibility towards the performance of logistics companies. Moreover, the influence of effective decision-making on logistics performance is therefore clear and significant towards logistics performance. However, the study supports managers in enhancing sustainability practices in logistics organizations while also offering policy guidance to decisionmakers.

This study investigates the impact of blockchain technology on estate governance focusing on enhancing transparency, efficiency and security within the sector. A structured questionnaire using a 5-point Likert scale was distributed to 317 estate management professionals to collect quantitative data which was subsequently analyzed using SmartPLS 4. The results underscore transformative potential of blockchain technology revealing strong correlations between its implementation and improved estate governance outcomes. This study demonstrates how blockchain can significantly enhance estate administration by addressing inefficiencies, bolstering security and fostering greater transparency. The proposed framework for integrating blockchain into estate governance offers a comprehensive strategy to manage frozen estates more effectively, reduce administrative delays and minimize disputes. The study's primary contribution lies in its innovative application of blockchain technology to solve prevalent issues in estate management providing a strategic blueprint for future implementations. This study offers actionable insights and practical recommendations for estate management stakeholders emphasizing the critical role of blockchain in ensuring more efficient, transparent and secured governance practices. This study highlights the profound impact blockchain can have on modernizing estate management practices and establishing robust governance frameworks by thoroughly examining the dimensions of transparency, efficiency, and security. This study concludes by advocating for the adoption of blockchain technology to enhance estate governance effectiveness and improve overall management outcomes.

This paper seeks to explore the potential of digital accounting and digital zakat in enhancing corporate sustainability. It primarily examines the role of these digital modalities in enhancing philanthropic contributions, improving financial transparency, and achieving sustainability goals. The study explores the synergistic effects of combining digital accounting and digital zakat, and aims to fill the knowledge gap regarding their collective impact on sustainable business practices. The results confirm the primary hypothesis and show a positive correlation with corporate sustainability. Consistent with previous research, digital zakat is identified as a catalyst for stakeholder engagement and a facilitator of sustainable development initiatives. Similarly, digital accounting is associated with increased financial transparency, thereby strengthening corporate sustainability efforts. These findings underscore the need for further exploration and integration into corporate strategies and highlight the prospects of digital technology in strengthening corporate sustainability. The study provides strategic recommendations for businesses, policymakers, and academics to promote sustainable practices and align financial systems with broader sustainability goals. This research is central to deepening the understanding of digital technologies' ability to enhance sustainability in business contexts, and future studies should extend these findings to examine the complex dynamics of how digital solutions can optimize sustainability in different sectors and settings.

In an era where organizations are increasingly recognizing the paramount importance of addressing societal and environmental concerns, corporate social responsibility (CSR) has emerged as a pivotal facet of contemporary business practices. Within the banking sector, Islamic banks assume a significant role in advocating ethical and socially responsible conduct. This study delves into the impact of the board of directors' characteristics on corporate social responsibility disclosures (CSRD) within Jordanian Islamic banks. Data were meticulously gathered from three Jordanian Islamic banks, all of which are listed on the Amman Stock Exchange (ASE), over the span of the years 2010 to 2022. Our findings illuminate that Jordanian Islamic banks, on average, disclose 47 percent of their CSR endeavors, marking a commendable level of transparency, particularly when contrasted with less developed economies. Notably, independent directors comprise 42% of the board composition, with the average age of board members standing at 41 years. Moreover, 8.10% of board members hold degrees in finance and accounting, while 0.24% possess professional experience within the Big Four accounting firms. On average, Jordanian Islamic banks convene 10.27 board meetings annually, and 48% of directors maintain multiple directorships. Significantly, our analysis underscores that all examined characteristics of board members have a favorable influence on CSR disclosure within Jordanian Islamic banks. This paper constitutes a substantial contribution to the extant literature by providing empirical substantiation of the nexus between the board of directors' characteristics and CSRD in Jordanian Islamic banks, with a specific emphasis on the unique domain of Islamic banking, which has hitherto received limited scholarly attention. Further avenues of research are recommended to explore additional variables and delve deeper into the intricate interplay between board characteristics, external contextual factors, and the disclosure of CSR activities.

This paper delves into the intricate landscape of inheritance risk management within family-owned businesses, emphasizing the utilization of tax benefits as a crucial aspect of navigating these complexities. Maintaining the longevity of family enterprises across generations is imperative for preserving wealth and ensuring economic stability. However, challenges such as intricate inheritance laws and potential estate taxes can impede smooth ownership transfers within family structures. Through an exploration of various legal frameworks and inheritance planning approaches, this paper investigates strategies aimed at mitigating these challenges. Estate planning instruments, such as wills and trusts, are examined for their role in safeguarding family enterprises against discord arising from inheritance disputes. However, this paper aims to investigate the effectiveness of various inheritance planning approaches in mitigating risks within family-owned businesses, evaluate the impact of current tax breaks and incentives on long-term profitability and succession planning for family enterprises. Moreover, the methodology employed in this study centers on a comprehensive review of scholarly articles, legal documents, government reports, and industry publications. The findings underscore the significance of strategic inheritance planning and tax optimization in ensuring the longevity and prosperity of family businesses. This paper contributes to the existing body of knowledge by shedding light on the intricate dynamics of inheritance risk management and tax planning within family-owned businesses. By offering practical insights and recommendations, it aims to empower family enterprises to navigate complex challenges effectively and sustainably. Future research endeavors could focus on examining the behavioral responses of individuals and families to inheritance taxes and their implications for wealth transfer strategies, conducting comparative studies across different jurisdictions to understand variations in tax implications for gifts and inheritance, longitudinal research to monitor the effects of tax law changes on wealth transfer effectiveness and family business sustainability.

This paper Exploration effect of digital taxation and digital accounting on customs efficiency and corporate sustainability at customs ports. Traditional tax and accounting procedures have undergone a radical transformation thanks to digital technology, which also provides more efficient methods that can have a big influence on customs operations. This article tries to clarify the interconnectivity between digital taxes, digital accounting, and the customs environment by a detailed analysis of customs-related factors such as compliance, efficiency, and sustainability. By automating compliance checks and streamlining tax-related activities, digital taxation is shown to considerably improve customs efficiency and efficiently comply with sustainability goals. Digital accounting simultaneously increases data accuracy and process efficiency, enhancing the sustainability of customs ports and significantly enhancing customs efficiency. The results of this study have significance for both customs agencies and businesses, offering the possibility of improving operational effectiveness, compliance observance, and sustainability practices. However, the necessity for continual research that concentrates on cutting-edge technology and legal frameworks is highlighted by several restrictions. By offering actual proof of the beneficial effects of digital technology on customs operations and sustainability, this study adds to the body of knowledge and lays the groundwork for further in-depth investigations.

ax compliance is one of the most long-standing issues in the world which becomes a concern to many governments. In Jordan, the high-income individual taxpayers such as medical doctors, engineers and lawyers, who are expected to comply to the tax law due to their professional background, have low tax compliance rate. Examining the factors that influence them to comply with the law in Jordan is thus worthwhile to understand their tax compliance behaviour. Therefore, the purpose of this study is to investigate the factors that affect the tax compliance behaviour of high-income individual taxpayers in Jordan. This study extends the Theory of Planned Behaviour (TPB) with some selected variables namely moral intensity, religiosity, fairness and trust in government. The population of this study is the high-income individual taxpayers working as medical doctors, engineers and lawyers in Jordan. A stratified random sampling technique was used in this study. A total of 485 complete and usable responses were collected using a questionnaire survey. The data was analysed using Statistical Package for Social Science (SPSS) and Smart Partial Least Square (PLS). The findings showed that moral intensity is the most important predictor of behavioural intention followed by attitude, perceived behavioural control and subjective norms. The findings showed that complexity affected negatively the attitude toward tax law while fairness has a positive and significant effect on attitude toward tax law. The behavioural intention affected positively the tax compliance behaviour. In addition, the behavioural intention mediated partially the effect of perceived behavioural control on tax compliance behaviour. Religiosity moderated positively the effect of attitude on behavioural intention. Trust in government moderated also positively the effect of behavioural intemtion on tax compliance behaviour. Theoretical and practical implications of this study were also discussed in understanding the tax compliance behaviour of high-income individual taxpayers. Tax authorities are suggested to conduct a transparent procedure and increase the fairness and trust between tax authorities and taxpayers. The findings of this study are limited to high income individual taxpayers and investigated only the voluntary tax compliance behaviour in Jordan. Future studies are recommended replicate this study and focus on other respondents asa well as to investigate the compliance in other developing countries to compare the findings with the findings of this study.

Majority of previous studies are empirical, and researchers have no agreement regarding the factors that affect the compliance of tax by individual taxpayers. The purpose of this study is to review, consolidate and integrate the findings of previous studies to identify the factors that affect the tax compliance. More than 130 studies were identified, screened and refined. As a result, a total of 32 articles were included in this study. The articles were analyzed, and frequency analysis was conducted to identify the factors, theories, countries, methodological approach, sample size, and chronology of studies. The findings indicate that attitude, subjective norms, fairness, tax knowledge, trust, tax complexity, moral intensity are among the most important factors. The theory of Planned Behaviour and Fairness theory are the most used theories in the literature of tax compliance. Malaysia received the largest share of studies followed by Austria. Studies in developing countries outperformed the studies in developed ones. Majority of the studies are quantitative followed by experimental and mix methods. Decision makers can utilize the findings of this study to improve tax compliance.

Home ownership is a necessity for human and one of the critical issues is to obtain affordable financing in purchasing a house. While Islamic home financing has been widely discussed in the form of cost, not much has been highlighted on the tax impact specifically tax incentives for Islamic home financing. Therefore, this paper discusses the tax treatment of Islamic home financing in both Malaysia and Jordan. A comparative analysis on the tax treatment of Islamic home financing between these two countries are worthy to be explored considering both are Muslim majority populated countries. The paper uses descriptive content analysis in examining relevant tax documents and past studies to compare the tax treatment of Islamic home financing in both countries. The discussions concluded that Islamic home financing in both countries is not given the appropriate tax incentives to encourage bank customers to obtain Islamic home financing. Very few studies have attempted to highlight this issue despite the importance of Islamic home financing in the society which suggests an opportunity for researchers to explore this area.

This study explores the role of taxation and customs strategies in promoting sustainable design and environmental responsibility in supply chain management. The research examines their direct effects on sustainable and environmental responsibility in Jordan, as well as the moderating influence of socioeconomic factors. It also investigates the mediating effect of sustainable practices adoption. Quantitative analysis using Smart PLS4 software was conducted. The results highlight the positive influence of taxation strategies on sustainable and environmental responsibility. Effective taxation strategies contribute to a stronger commitment to sustainable practices and environmental concerns within supply chains. Similarly, customs strategies positively influence sustainable and environmental responsibility, demonstrating that efficient customs management aligns with sustainable practices. In addition, socioeconomic factors were identified as significant moderators. The relationship between taxation strategies and sustainable responsibility, as well as environmental responsibility, varied based on the socioeconomic context. This suggests that the effectiveness of these strategies depends on the specific circumstances in which organizations operate. Furthermore, sustainable practices adoption was found to moderate the relationship between taxation and environmental strategies, and sustainable responsibility. This indicates that the successful implementation of sustainable practices enhances the impact of taxation and environmental strategies in promoting sustainability within the supply chain. This paper emphasizes the importance of developing and implementing effective taxation and customs policies that align with sustainable practices. Organizations should consider the influence of socioeconomic factors and prioritize the sustainable practices adoption to maximize the impact of these strategies. The findings provide valuable insights for strategic decision-making and encourage businesses to integrate sustainability into their supply chain management, contributing to environmental conservation and long-term success.

This paper aims to investigate the effect of digital zakat and accounting on corporate sustainability, in addition to examining the moderating effect of financial transparency. A quantitative survey was employed to collect data from 298 Malaysian specialists using questionnaires on a 289-5th point Likert scale. The study utilized Smart-PLS 4.0 and SEM-PLS for the analysis of the data. The analysis revealed that digital accounting adoption was found to significantly and positively influence corporate sustainability. Integration of digital Zakat was also shown to have a substantial positive impact on corporate sustainability, aligning philanthropy with sustainability goals and enhancing overall corporate sustainability outcomes. Moreover, financial transparency was confirmed to play a crucial moderating role in strengthening the relationships between digital practices and corporate sustainability. Financial transparency positively influences corporate sustainability efforts by providing stakeholders with clear insights into a company's financial commitment to sustainability initiatives. This paper offers practical insights into the interconnected dynamics of digital accounting adoption, financial transparency, corporate sustainability, and digital Zakat integration. The findings of this study offer valuable practical implications for both scholars and practitioners in the fields of digital accounting and corporate sustainability, enhanced corporate sustainability through digital accounting adoption, and integrating digital zakat for sustainable philanthropy. By heeding these implications, both scholars and practitioners can work towards more responsible and sustainable business practices, fostering a positive impact on society and the environment while also building trust and confidence among stakeholders.

Big data has become more important in practically all businesses throughout the world in the present era of information technology. Big data as a part of the internet of things, creative accounting practices regarding the meaning, methods and motives and the role of big data as a part of the internet of things on the increase of creative accounting practices. The researchers concluded that big data leads to an increase in the percentage of creative accounting practices in the business environment, due to the fact that big data impacts the auditing process and the detection of creative accounting practices such as income smoothing. Despite the fact that Big Data is most commonly used in creative accounting techniques and its relevance cannot be overstated, research and analyses are insufficient. Given the relevance of big data across all industries, this study attempts to undertake a comprehensive literature analysis on the topic of big data and innovative accounting methods across all industries. As a result, the study will add to the body of knowledge by opening up new avenues for empirical research in big data and creative accounting.

The aim of this study is to identify the influence of Financial Technology (FinTech) on profitability in Jordanian commercial banks. The convenience sample was surveyed using a descriptive cross-sectional approach. Questionnaires were used to collect the data. The study population consists of commercial banks. The tool was sent to employees of all Jordanian commercial banks through email, Facebook and Twitter in order to meet the researchers' target sample size of at least 381 participants. The data was analyzed using the Statistical Package for Social Sciences (SPSS) version 24. The results showed an impact of financial technology (financing, money transfers and lending) on banks' profitability. The results of this study demonstrate that the adoption of FinTech solutions by banks has a significant impact on their profitability and position. Financing, money transfer and lending are crucial in determining a bank's profitability and overall success. Therefore, this study contributed to the growth of a new model that connects financial technology through financing, money transfers and lending to profitability and it added many topics related to financial accounting technology for increasing profitability in Jordanian commercial banks.