This study aimed to measure the impact of implementing mechanisms of accounting data governance, represented by International Accounting Standards, internal auditing, external auditing, audit committees, disclosure and transparency, and performance evaluation, on the quality of financial reporting data for the commercial banks listed on the Amman Stock Exchange, totaling (15) banks. To achieve the objectives of this study, a descriptive-analytical approach was adopted by developing a questionnaire to collect the primary data measuring the study variables. The questionnaire was distributed to employees in the financial and control departments of these banks, with a total of (375) respondents from the total study population of (733) individuals. Appropriate statistical methods were used to analyze the data, test hypotheses, and the results of this study revealed a strong positive impact of five variables of accounting data governance mechanisms on achieving the quality of financial reporting data. These variables are ranked from highest to lowest in terms of the strength of impact and correlation with the quality of financial reports: disclosure and transparency, external auditing, International Accounting Standards, internal auditing, and audit committees. However, there was no impact of the performance evaluation governance variable on achieving the quality of financial reporting data. These results call on the management of commercial banks in the study to commit to the objective implementation of the requirements of accounting data governance mechanisms as stipulated by international professional assemblies.

Organizational commitment (EOC) and employee loyalty are two critical constructs that contribute to organizational success. Understanding the intricate relationship between these factors is essential for organizations seeking to cultivate a loyal and committed workforce. This study delves into the mediating effect of EOC on employee loyalty, examining the mechanisms through which organizational culture fosters a loyal workforce. To investigate the mediating role of EOC, a sample of 300 employees from the Indonesian Port Corporation was surveyed. Path analysis, a statistical technique that assesses the strength and direction of relationships between multiple variables, was employed to test the study’s hypothesis. The findings revealed a strong association between organizational culture, EOC, and employee loyalty. Organizational culture dimensions, particularly teamwork, respect for individuals, stability, attention to detail, and outcome orientation, were positively related to EOC and employee loyalty. Furthermore, EOC was found to mediate the relationship between organizational culture and employee loyalty, indicating that EOC plays a crucial role in shaping employee loyalty within a supportive organizational culture context. These findings underscore the importance of fostering EOC to enhance employee loyalty and organizational success. Organizations seeking to cultivate a loyal workforce should create a supportive organizational culture that promotes teamwork, respect for individuals, stability, attention to detail, and outcome orientation. By nurturing these cultural traits, organizations can foster a strong sense of EOC among their employees, increasing employee loyalty, productivity, and organizational growth.