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This study aims to determine client’s attitude explanatory factors for the selection of an Islamic bank at Jordan. Mainly, the study identifies factors shaping client’s attitude toward Islamic banks that are considered in clients' decision choices related to different behavioral theories. Data were randomly collected from Islamic banks clients in Jordan. A questionnaire was developed, distributed, and analyzed via the model of t-test on 138 clients. The results show that clients consider several factors in their choices between religious and non-religious. Essentially, religious factors are principles, absence of interest, religious edict or justification, profit-sharing, and Islamic price basis of banking services. The non-religious related factors were sufficient branches, caring and comfortable, appearance and internal decoration design, fast services, response to their clients’ needs, sufficient number of staff, giving clients the top priorities, clients' needs to include disclosing information as a part of accounting system adequacy. Adequate attention is needed to every client, competitive service prices, and the influence of friends and family. The study concludes that it is not possible to say that religious factors are enough, but the interest-free banking greatly represents the non-religious or the economic factors, and the profit-sharing principle is important; Policymakers must consider this to buildup a positive attitude toward Islamic banks. The findings recommend that religious and non-religious values significantly influence clients’ intentions and choices. It suggests that religious ethics is the most important factor, and the availability of information systems disclosing clients' needs.

This study aims to investigate the impact of intangible assets internally generated (development costs, and patents) in the market value of pharmaceutical companies in Jordan. The study population of financial employees (Auditors, analysts, accountants) working in six Jordanian pharmaceutical companies, the sample was chosen randomly consisted of 62 financials. The study data were collected through the development of a questionnaire. The results showed that investment in intangible assets strongly affect maximize the market value of Jordanian pharmaceutical companies .It has also shown to maintain the confidentiality of information of manufacturing of patents to conserve the competitive position of the pharmaceutical companies for a long time. The study supports the success of the Jordanian pharmaceutical companies to maximize their competitiveness through development costs and patents.

This study adds on prior studies that have examined SOX 404 effect on external audit fees, internal controls and financial restatements. The paper examined the outcomes of Dodd–Frank Act that have exempted non-accelerated filers from SOX 404 (B). Where through this paper it has been assumed that this Act has decreased SOX 404 compliance costs on non-accelerated filers, and it also suggested that this Act did not have any negative effects on the effectiveness of the internal controls forthese companies. After performing a correlation analysis on this assumption the results turned out to be consistent with what was previously assumed. Where the correlation results indicated that external audit fees for non-accelerated filers had declined, and the internal controls deficiencies count showed a constant declining trend. The paper examined also the extent to which investor’s confidence has been enhanced through the implementation of SOX 404. The assumption that was assumed in this paper was that; when a restatement is announced the amount of demand on that company’s share will decline resulting in a decrease in the share price. The results of the correlation analysis that was performed on this assumption showed that after implementing SOX 404 the financial restatements announcements stopped to have the same negative effect on share prices, in relation to the before implementation period. The finding that led to the conclusion that SOX 404 has successfully enhanced investors’ confidence.