77d1ad8b-7b37-4828-ad9a-3b95a6b0f6af20250624073449269wseas:wseasmdt@crossref.orgMDT DepositWSEAS TRANSACTIONS ON SYSTEMS2224-26781109-277710.37394/23202http://wseas.org/wseas/cms.action?id=40671720251720252410.37394/23202.2025.24https://wseas.com/journals/systems/2025.phpEsraa EsamAlharasisDepartment of Accounting, College of Business, Mutah University, Karak, JORDANhttps://orcid.org/0000-0002-0880-7891AhmadMareiMiddle East University, Amman, JORDANhttps://orcid.org/0000-0002-7976-3013AbdalwaliLutfiCollege of Business Administration, The University of Kalba, Kalba, 11115, Sharjah, UNITED ARAB EMIRATEShttps://orcid.org/0000-0002-3928-7497Sajead MowafaqAlshdaifatFinancial and Accounting Sciences Department, Faculty of Business, Middle East University, Amman, JORDANhttps://orcid.org/0009-0000-8225-8379Abdel-Aziz AhmadSharabatiBusiness Faculty, Middle East University, Amman, JORDANhttps://orcid.org/0000-0001-9074-5564Ahmad Y. A. BaniAhmadhttps://orcid.org/0000-0003-4517-8788The study examines “Middle Eastern (ME)” auditing from the early 20th century. The study uses Jordan to highlight the profession's development and its relationship to ME politics, economics, and culture. Jordan's geographical location, few natural resources, and bordering countries prompted economic changes and auditing profession growth. The profession's development is examined concerning the Jordanian capital market and normative documents. The country's auditing profession is impacted by its heavy reliance on foreign investment. Economic liberalization and prosperity until 2008 boosted accounting and auditing in Jordan. Financial services' strong position is due to public-private collaborations, free-trade zones, IT-industry investments, and infrastructure. 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