https://journals.aabu.edu.jo/index.php/Bus <p>The first series of Al-Manara Journal for Research and Studies is the Business Series. It is published quarterly, online and in print, by the Deanship of Scientific Research at Al al-Bayt University in accordance with internationally recognized standards of peer-reviewed journals. The series is concerned with publishing original and high-quality research papers in terms of content and form written in Arabic and English in different fields of business. It is run by an independent international specialized scientific board of high competence and long experience in publishing and peer-reviewing research.</p> <p>The subject areas include the following fields:<br />- Business Administration<br />- Marketing<br />- Accounting<br />- Finance and Banking<br />- Economy</p> Al al-Bayt University en-US Business Series 2958-2393 https://journals.aabu.edu.jo/index.php/Bus/article/view/501 <p> This study aimed to determine the impact of big data analytics on external auditors' professional judgment. To achieve the aim of the study, the descriptive and analytical approach was followed. The study population were represented by the Jordanian certified public accountants, totalling 521 auditors. To collect the necessary data, a questionnaire was designed and distributed to the study sample of 200 certified public accountants, and 186 questionnaires were analysed. The study used the statistical package program (SPSS) to test the study hypotheses. The results of the study showed a strong and statistically significant impact to big data analytics (descriptive analysis, predictive analysis, diagnostic analysis, and directive analysis) on external auditors' professional judgment. Furthermore, there is a statistically significant impact of the organisational culture on the relation between big data analytics and external auditors’ professional judgment. In light of the results, the study recommended a set of recommendations, the most important of which is enhancing an organisational culture that values and embraces the use of big data analytics in decision-making process, along with encouraging and accelerating auditors’ adoption of modern technologies to improve audit effectiveness and quality, as well as auditor professional judgment.</p> Ala Matarneh Copyright (c) 2025 Business Series https://creativecommons.org/licenses/by-nc/4.0 2025-04-17 2025-04-17 4 1 89 138 10.59759/business.v4i1.501 https://journals.aabu.edu.jo/index.php/Bus/article/view/614 <p>The study aimed to measure the impact of financial risks on the profitability of Jordanian commercial insurance companies listed on Amman Stock Exchange for the period (2011-2022). The study sample consisted of (<strong>14</strong>) commercial insurance companies. The study relied on cross-sectional data regression models over time (<strong>Panel Data</strong>) to test the study hypotheses. The results of the study showed that there is a statistically significant negative impact of financial leverage risks and underwriting risks on the profitability of insurance companies, and there is a statistically significant negative impact of liquidity risks on the profitability of insurance companies measured by earnings per share. On the other hand, there is a statistically significant positive impact of company size on the profitability of insurance companies. The study recommended that insurance companies should not rely heavily on debt to finance their investments, and to work on managing underwriting risks in order to improve their profitability.</p> Wesam Al-Maaytah Copyright (c) 2025 Business Series https://creativecommons.org/licenses/by-nc/4.0 2025-04-17 2025-04-17 4 1 59 87 10.59759/business.v4i1.614 https://journals.aabu.edu.jo/index.php/Bus/article/view/686 <p> This study aimed to identify the impact of strategic entrepreneurship in its combined dimensions (creativity, innovation, risk-taking, independence, and proactiveness) on building a smart organization in its dimensions (understanding the environment, building collective intelligence, achieving goals, and resource allocation) in the Ministry of Digital Economy and Entrepreneurship in Jordan. The study included all the employees in the top, middle, and executive management, totaling (280) employees. The study adopted the descriptive-analytical approach based on a comprehensive survey of employees, and used as well statistical methods represented by (percentages, frequencies, means, standard deviations, loading factors, and effect), and data was analyzed using the (SmartPLS 4) program.</p> <p> The results of the study showed that the overall performance index of strategic entrepreneurship and building a smart organization was high. The study also showed the existence of an impact of strategic entrepreneurship in its dimensions on building a smart organization in the Ministry of Digital Economy and Entrepreneurship in Jordan.</p> <p> The study recommended that the Ministry of Digital Economy and Entrepreneurship in Jordan should focus on investing its resources in comprehensive and continuous training programs to enhance the entrepreneurial behaviors of its employees to ensure achieving positive results in promoting Innovation and entrepreneurship within the Ministry.</p> Shujaa Al-Shalabi Nidal Al-Hawamdeh Copyright (c) 2025 Business Series https://creativecommons.org/licenses/by-nc/4.0 2025-04-17 2025-04-17 4 1 9 57 10.59759/business.v4i1.686