ABSTRACT This research investigates the effect of mental health orientation (MHO)—emotional, social, and cognitive—on audit integrity (AI) in Big 4 companies operating in Jordan with IS audit effectiveness (ISA) being a mediating factor. Applying PLS-SEM with 327 auditors as respondents, MHO is found to have a significant positive influence on AI (β = 0.352–0.421, p < 0.01). ISA augments this association (β = 0.138–0.162, p < 0.01) and serves as an important mediator that converts PWB into audit process results of ethical matters. In addition, AI significantly predicts ethical sustainability (β = 0.648; p < 0.001). Based on Resource-Based and Contingency Theories, results reveal that combining mental health services with strong digital audit systems leads to sustainability in integrity and resilience. This study’s findings create opportunities for Big 4 leadership to surface the pragmatic concerns related to how human well-being and technology can be integrated toward cultivating professional high performance, while also offering practical advice.

ABSTRACT This study investigates how AI and ML influence the efficiency of the Auditing and Fraud detection in AIS in the industrial companies that listed on PEX through (the new postings) at Palestine. A systematic checklist was adopted for obtaining information with quantitative method. The survey was distributed to 766 finance and accounting managers across industries, with a total of 368 useful responses. The questionnaire included demographics and questions for each key sub-construct: AI in AIS adoption, ML features, perceived fit of AI and ML, and effectiveness of audit and fraud detection. Responses were on a five-point Likert scale. Statistical software STATA was applied for analysis of the data including reliability test, descriptive statistics and multicollinearity tests. Cronbach’s alpha for all dimensions was 0.70 and above, reflecting acceptable internal consistency of the measures. The results confirm the positive impact that AI and ML have on the effectiveness of fraud detection and audits. The results may provide analytical evidence for the potential of smart technology in supporting financial audit as well as risk management and demonstrate the innovative prospect of AI – enabled AIS to influence the organization’s governance and control.

ABSTRACT This study examines the impact of information systems management (ISGOV) on the maturity of FINTECH (Fintechm) in EU companies operating in developing economies focusing on the role of risk management (Itriskeff). Using the 550 panel of fixed years in 2012–2023, we use OLS, fixed effects, high-dimensional fixed effects, 2SL, and GMM system models to take into account solid heterogeneity, endogeneity, and persistence in digital transformation results. The finding shows that the stronger managing is significantly increased by the maturity of Fintech, reflecting improved operating resistance, risk mitigation, and strategic digital acceptance. It is not evenly significant, but it suggests that the structures of management themselves do not have to fully utilize the benefits of mitigating risks. Control variables such as IT infrastructure, organizational digital culture, and digital talent consistently affect the results. The results emphasize the critical role of integrated are the management and management of IT risk in achieving sustainable adoption of Fintech and continuity of business in contexts of developing economies.

ABSTRACT Corporate governance is a dynamic and complex research area that has gained significant attention for decades. The increasing complexity of the business terrain, advocacy for transparency, and stakeholder focus have prompted the exploration of technologies that may support robust corporate governance systems. Blockchain technology supports a decentralized network of transactions and thus acts as a highly immutable database of transactions and records. These features have guided a burgeoning interest in leveraging blockchain technology in corporate governance systems. To contribute to this field of knowledge, we conduct a bibliometric and systematic review of Blockchain Technology and Corporate Governance literature. We use the Biblioshiny and VOSViewer Software to perform bibliometric analyses on forty-three papers published between 2016-2022, which were extracted from Scopus following the PRISMA protocol. We also conduct a detailed thematic analysis. The study identifies three knowledge clusters, maps social patterns, and clarifies nomological networks of research exploring the role and significance of blockchain technology in corporate governance. The review demonstrates the extent to which blockchain technology encourages transparency, reduces agency costs, and increases shareholder engagement. The review draws out important strategies that may be adopted to ensure the effective leveraging of blockchain technology within firms for various purposes as well as day-to-day operations, and shareholder activities. Finally, the study presents twenty-three research questions with a focus on knowledge gaps that may guide future research.

ABSTRACT The rapid expansion of gig economy platforms has amplified the dependence on algorithmic systems to allocate work, evaluate performance, and personalize user experiences. Workers rely on algorithms for task allocation, compensation, and performance evaluation, whereas the customers expect seamless service delivery. Despite benefits, the opaque algorithmic systems can aggravate inequalities by reinforcing bias with limiting accountability. The dependence on algorithmic management introduces risks of bias, unfair treatment, and ethical concerns of data usage. This paper examines the intersection of algorithmic bias and data ethics within gig platforms, focusing on three stakeholder groups: workers, consumers, and platforms. A conceptual framework has been presented to illustrate how fairness, trust, and responsible data governance can be achieved by balancing transparency and accountability for the three stakeholders. The study offers actionable insights for policymakers, platform designers, and worker groups. The propped framework can help in the design of interpretable, privacy-enhancing AI based systems that can boost the accountability and well-being within the gig economy.

ABSTRACT This study examines the impact of Innovation of Fintech on the quality of ESG reporting on financial institutions on the developing market and emphasizes the mitigating risk of information systems (IS). Using 268 solid observations covering 2014–2023 we use OL, fixed effects, two-stage smallest squares and GMM estimates to solve heterogeneity, endogeneity and dynamic dependencies. The results show that FinTech’s innovation itself has an insignificant direct effect on the quality of ESG, while its risk management interaction is positive and significant. This shows that risk controls are effective increase the stability and transparency of ESG -controlled ESG procedures. In addition, IT infrastructure and digital culture positively affect ESG quality, while cyber security vulnerability has a negative effect. The findings emphasize that it is necessary to rugged to ensure a trustworthy and sustainable publication of ESG, especially because financial institutions on developing markets integrate advanced solutions into their ecosystems of news.

ABSTRACT This research presents a hypothesis suggesting that cultural values (conservatism, professionalism, confidentiality and consistency) affect the quality of financial reporting in Palestinian Jordanian banks. It also investigates the moderating role of corporate governance in such a relationship, a gap that is often mentioned in literature on how cultural values interplay with governance mechanisms in emerging markets. The study had an ex-post facto quantitative, cross-sectional plan on a sample of 380 high-ranking employees from the 33 banks in Palestine and Jordan that were chosen through proportionally stratified random sampling. Information was obtained through a validated questionnaire, and analysis was done using Stata software. Direct and moderating effects were tested using multiple linear regression analysis (MLR) and structural equation modeling (SEM). The results indicate that conservatism, professionalism, and consistency had a strong positive impact on financial reporting quality (p < 0.01), while confidentiality had an insignificant influence. Corporate governance strengthened professionalism and conservatism, verifying its moderating effect in transferring cultural values into better reporting quality. All these relationships were well supported in SEM Model fit, validating the stability of the hypothesized model both in theory and in data. This study enriches the cross-cultural accounting literature by empirically linking accounting cultural values with financial reporting quality through governance mechanisms in Arab banking contexts. It extends Institutional and Stakeholder theories, demonstrating that ethical culture and effective governance can jointly sustain transparency and accountability in emerging economies.

ABSTRACT This study examines the impact of the orientation of environmental, social, and administration (ESG) on the continuity of business (BC) in Jordan’s financial institutions, with regard to the alleviation of internal systems (ISA). A structured survey of 349 employees across audit departments, compliance, risk management, and information systems was analyzed by modeling structural equations (SE) with SPSS -PLS. The results show that the dimensions of the ESG-ESG (ESG-E), Social (ESG-S), and Public Affairs (ESG-G) positively affect BC (β = 0.421, 0.387, 0.352; p < 0.01). ISA shows that it is essential to ensure that ESG procedures are represented in sustainable operational results and significantly amplify these effects (β = 0.162–0.138; p < 0.01). The strategic significance of the integration of ESG and audit procedures is emphasized by the fact that BC also predicts organizational sustainability (β = 0.648, p < 0.001). While the results provide theoretical trust to socio-technical opinions and resources, they also provide financial institutions that can be strengthened in the long term to increase continuity and sustainability.

ABSTRACT The article introduces method of AI-supported risk modeling to identify information security risks in cloud computing environments. Risk scores were calculated based on four main frameworks. A synthetic dataset with 400 instances was created by combining 50 observations with parameters such as confidentiality, integrity, availability, probability, and impact. To label the risk levels, five supervised machine learning algorithms were trained. It was found that the best results were obtained while using COBIT and ISO 27005 frameworks. The weak performance of OCTAVE was mainly due to the complexity of its features. LIME was used to improve the model’s explainability and to locate the main decision factors that differentiate various frameworks. The results show that AI-powered models can offer accurate classification decisions with interpretable outputs that match risk methodology frameworks. The proposed framework signifies the very first stage of transitioning to scalable and explanatory decision support systems for cloud security risk assessment.

ABSTRACT This study examines the role of NextGen Finance, focusing on Fintech models such as NextGenFAFIM, NextGenFAIM, and NextGenFUSIM. It investigates how these models shape a smarter and more accessible financial world. Data were collected from 200 Households in Kosovo between 2024 and Q1 2025 were analyzed using exploratory factor analysis (EFA), multiple regression, and reliability analysis through SPSS and AMOS software. Findings revealed that the three fintech models significantly increased financial inclusion, explaining 78.6 percent of the variance in financial accessibility (R2 = 0.79, p < 0.001) with high predictive accuracy (α > 0.85). Digital asset management and digital wallets were identified as the main drivers, accounting for 65.4 percent of the improvement in accessibility. The research highlights the transformative role of fintech in financial inclusion and suggests that NextGen fintech models offer scalable solutions for emerging markets. Further investigation is recommended to explore their applications in different economic environments.