– Vol. 10, No. 4 (May 2024)

TAX EXPENSE SURPRISES: INSIGHTS INTO ADVANCEMENTS IN INCOME TAX ACCOUNTING

Jennifer L. Martinez · June 2024 · pp. 1-10

The field of Accounting for Income Taxes (AFIT) has evolved considerably in recent years, with an increased focus on its implications for financial reporting. This paper delves into one of...

THE SIGNIFICANCE OF TARGETED COST APPROACH IN JORDANIAN COMMERCIAL BANKS: A CASE STUDY FROM KARAK GOVERNORATE

Omar F. Al-Abdulla, Leila A. Mansour · June 2024 · pp. 11-22

fabric of modern societies. This transformation has been catalyzed by the emergence of novel banking services distinct from traditional offerings, coupled with the widespread adoption of advanced information systems. In...