Hybrid work models, combining remote and on-site work, have emerged as a dominant post-pandemic arrangement, yet their implications for employee engagement are still evolving. Drawing on the Job Demands–Resources (JD-R) framework and organizational support theory, this study examines the key drivers of employee engagement in hybrid work settings. A structured questionnaire was administered to employees working in hybrid models across IT, banking, consulting and education sectors in India. Using partial least squares structural equation modelling (PLS-SEM) with SmartPLS 4, data from 320 valid responses were analysed. The study focuses on three job resources specific to hybrid work: perceived organizational support, perceived work–life balance and communication & collaboration quality. Results show that all three drivers significantly and positively influence employee engagement, jointly explaining 62% of its variance. Bootstrapping results confirm robust path coefficients, satisfactory reliability and validity, and good model fit. The findings highlight that an engaged hybrid workforce depends not only on flexibility, but also on sustained support, clear communication and collaborative digital practices. The study offers practical guidelines for HR managers designing hybrid policies and contributes to the emerging literature on engagement in digitally mediated work environments.

This study investigates the effect of board of directors’ characteristics on the financial performance of banks in Iraq, while also examining the moderating role of voluntary risk disclosure (VRD). Drawing on agency theory and legitimacy theory, the study explores how specific governance mechanisms namely board size, board independence, and frequency of board meetings influence key performance indicators: return on assets (ROA), return on equity (ROE), and Tobin’s Q. VRD is conceptualized as a transparency tool that may enhance or weaken the effectiveness of board-level governance in shaping firm outcomes. The study employs a panel dataset of 34 Iraqi banks over the period 2010–2023 and applies multiple regression techniques to test the hypotheses. The results reveal that board size and board independence have a significant positive impact on financial performance, while board meetings exhibit a mixed findings with negative effect on Tobin’s Q. Importantly, VRD is found to positively moderate the relationship between board characteristics and ROA but not ROE or Tobin’s Q. These findings offer theoretical contributions to the corporate governance literature in emerging markets and provide practical implications for policymakers, bank executives, and regulators seeking to improve governance and performance in the post-conflict Iraqi banking sector.

This research aims to investigate the impact of employee empowerment, job crafting, and work-life balance on employee engagement in the Indonesian commercial banking sector. Using a quantitative approach with an explanatory design, data were collected through a survey of 150 commercial bank employees selected using a purposive sampling technique. The analysis was conducted using the Structural Equation Modeling (SEM) method, based on Partial Least Squares (PLS), to examine the relationship between latent variables. The research results indicate that the three independent variables have a positive and significant impact on employee engagement, with job crafting being the most dominant predictor, followed by employee empowerment and work-life balance. These findings confirm that employee engagement can be increased through empowerment, flexibility, and work-life balance strategies that are more adaptive to the demands of the banking sector. Practically, this research provides implications for banking management to strengthen empowerment policies, provide employees with space to design their work roles, and create a work climate that supports a balance between professional and personal demands, thereby increasing organizational involvement and performance sustainably.

The rapid expansion of FinTech innovations has fundamentally reconfigured global financial services, challenging the traditional banking sector to rethink its operational, cultural, and strategic foundations. This study examines how organisational behaviour shapes the capacity of conventional banks to adapt to FinTech-driven disruption. Using a systematic qualitative synthesis of academic literature, institutional reports, and industry analyses produced between 2015 and 2025, the research identifies leadership orientation, organisational culture, talent capabilities, structural design, and governance mechanisms as the core behavioural determinants influencing digital transformation outcomes. Findings reveal that banks with visionary, digitally literate leadership, agile structures, and learning-oriented cultures demonstrate significantly higher adaptability compared to institutions constrained by hierarchical processes and risk-averse mindsets. Talent shortages in analytics, AI, and cybersecurity further hinder transformation, while collaborative structures, regulatory sandboxes, and cross-functional teams enhance responsiveness. The study emphasises that technology adoption alone is insufficient; sustainable transformation requires behavioural alignment, cultural flexibility, and structural agility. By foregrounding organisational behaviour as the central explanatory factor, the research contributes a consolidated perspective on why some banks adapt effectively while others lag, offering actionable insights for managers, policymakers, and future researchers examining digital disruption in financial institutions.

This study aims to analyze the effect of the Current Ratio (CR), Return on Assets (ROA), and Debt to Equity Ratio (DER) on Company Value in banking companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The research uses a quantitative approach with secondary data obtained from 27 out of 46 banking companies selected through purposive sampling. Data analysis was conducted using panel data regression with Eviews 10, supported by several classical assumption tests including normality, multicollinearity, and heteroscedasticity tests. Further analyses include multiple linear regression, t-tests, F-tests, and the Adjusted R² to evaluate the overall model fit. The partial test results show that the Current Ratio has a significant positive effect on Company Value, indicating that higher liquidity strengthens market perception of firm performance. Meanwhile, Return on Assets does not show a significant effect, suggesting that profitability alone is not a determining factor for firm valuation in the banking sector during the observed period. The Debt to Equity Ratio demonstrates a significant positive effect, implying that investors consider leverage an important indicator in assessing banking performance. Simultaneously, all three variables significantly influence Company Value. These findings highlight the importance of liquidity and leverage in shaping investor appraisal of banking companies in Indonesia.

Most existing studies on financial development and carbon emissions have typically been based on the assumption of invariant parameters, which makes it difficult to ascertain the actual condition of the former on the latter. The present study therefore provides new insight into the changing pattern of the effect financial development produces on carbon emissions, employing the Markov-switching vector autoregressive technique to obviate the assumed invariant parameters issue. Specifically, we analyse the regime-switching effect of the development of the two components of the financial sector, namely the stock market and banking, on carbon emissions in sub-periods within the entire sample. Our findings show a two-regime switching nature of the connection of the banking and stock market with carbon emissions. The stock market has a very weak moderating impact on carbon emissions. The result for the banking sector is not significant. The duration of regime 2 is shorter than regime 1 for the two components of the financial market. However, the duration is shorter for stock market development compared with the banking sector growth. Finally, the regime-dependent causality confirms unidirectional causality from the development of the banking and stock market to carbon emissions. Policymakers should emphasize the development of the financial sector to enhance environmental quality in Nigeria.

The increasing digitalization of the banking sector has significantly reshaped institutional control mechanisms and governance structures, particularly in the realm of Information Technology (IT). This narrative literature review examines the evolving role of IT audit and governance in banks, with a specific focus on how these mechanisms contribute to risk management and regulatory compliance. Drawing upon a corpus of 26 peer-reviewed studies spanning from the early 2000s to 2025, this paper offers an integrated framework to understand the complex interrelations between IT governance, internal auditing, emerging technologies, and institutional oversight. Our literature review situates IT audit practices within broader organizational, cultural, and regulatory contexts. It explores how frameworks such as COBIT and COSO serve not only as technical guides but also as institutional artifacts that shape organizational behavior, strategic decision-making, and normative compliance. The review reveals that the role of IT audit has expanded from a purely technical function to a strategic enabler of trust, transparency, and accountability within financial institutions. Furthermore, audit committees and specialized board-level IT committees are shown to play a critical role in translating technological risks into governance priorities, thereby fostering a culture of proactive risk mitigation. Our analysis addresses the competencies of IT auditors, emphasizing the increasing demand for specialized skills in cybersecurity, data governance, and AI-integrated systems. The findings suggest that organizations with robust IT governance structures and trained audit personnel are better equipped to address technological disruptions and regulatory pressures. Moreover, the integration of Artificial Intelligence (AI) into audit processes is identified as both a transformative opportunity and a governance challenge. This paper contributes to the literature by providing a picture that connects technical auditing practices with broader sociotechnical systems. It identifies critical gaps in current audit practices, highlights the importance of organizational culture and ethics in IT governance, and proposes avenues for future research, particularly on the intersection of AI, audit methodologies, and institutional compliance.

This study examines the interconnected aspects of workplace stress, work-life balance, and job satisfaction among workers in Pakistan's private banking industry. Six banking professionals covering a range of positions, including relationship managers, operations personnel, investment advisers, and customer service representatives, participated in semi-structured interviews using a qualitative study approach. To guarantee diverse and contextually grounded perspectives, participants were chosen by purposive sampling from private banks in major cities like Lahore and Karachi. Continuous stress from performance targets, lengthy workdays, legal obligations, and demanding client interactions has been shown to negatively impact employees' emotional and mental well-being. However, internal motivators like leadership encouragement, positive work environments, and praise significantly boost motivation and job satisfaction. Even though some banks provide flexible work schedules and wellness programs, the way these rules are implemented varies and frequently falls short of what operational staff members expect. The research highlights the importance of accessible mental health resources, hierarchy-free organizational structures, reducing attrition, and realistic expectations for wellness and well-rounded leadership. The research aid fully centers emerging markets and contextualizes the employees’ experiences, offering actionable insights for HR development. The research also underscores the strength of the relationship between inclusive and sustainable economic growth, employee wellness, and several of the United Nations Sustainable Development Goals, including: SDG 3: good health and well-being, SDG 5: gender equality, SDG 8: decent work and economic growth, SDG 10: reduced inequalities, and SDG 17: partnerships for the goals.

Investors in the stock market always try to maximise their profit with a minimum risk. ‎Identifying volatility in the stock market will help investors reduce their risk and create a ‎healthy portfolio. A detailed analysis of volatility in the sectoral indices directs investors to ‎the sector's strengths and weaknesses.‎ ‎This study aims to investigate volatility in sectoral indices of the NSE using GARCH (1,1), GARCH in Mean, and EGARCH Models. Daily closing prices of 11 major sectoral ‎indices, spanning from January 1, 2014, to June 30, 2025, are used for this study. The ‎presence of the ARCH effect with the returns is proved for all sectoral indices using the ‎ARCH-LM test. Our results proved that volatility persistence is present in all sectoral indices. ‎The GARCH-in-Mean model suggests that the increased volatility in the Metal industry and ‎the Nifty PSU Bank sector has the potential to generate high returns. The EGARCH model ‎confirms that the leverage effect is present in all sectoral indices, indicating that bad news has ‎a greater impact on volatility than positive news‎.

Fraudulent activities often undermine institutional stability, erode customer confidence, and damage reputations among players in the banking sector. In Kenya, commercial banks lose approximately Ksh. 13 billion annually to fraud despite substantial investments in internal control systems and fraud prevention technologies. This study examined the effect of preventive fraud risk management practices (FRMP) on fraud incidence among commercial banks in Kenya between 2020 and 2024. Anchored on the Fraud Management Life Cycle Theory (FMLCT), the study adopted a causal research design and a quantitative approach. Data were collected using structured questionnaires from 168 senior officers drawn from 28 randomly selected commercial banks in Nairobi, Kenya. Correlation and simple linear regression analysis was conducted using SPSS Version 28. Results revealed a weak but significant negative relationship between preventive FRMP and fraud incidence (β = -0.405, p = .022, R² = .046). Key preventive practices like audit committee empowerment, customer due diligence, fraud prevention training, and staff rotation were found to moderately reduce fraud occurrences in commercial banks. The study concludes that preventive FRMP are essential but insufficient in isolation; their effectiveness depends on integration with other measures within a strong organizational risk culture. It recommends strengthening audit committees, enhancing fraud awareness training, and leveraging emerging technologies such as AI and data analytics to reinforce preventive measures and minimize fraud risks in the banking sector.

This study examines the extent to which transformational leadership influences achievement motivation and enhances customer service quality in Islamic banks in Bandung. The research employs a quantitative method using a survey approach, targeting employees working in Islamic banking institutions in the region. Data analysis utilizes structural equation modeling (SEM) with PLS, based on a sample of 100 respondents selected through simple random sampling. The findings reveal a significant impact of transformational leadership on both achievement motivation and customer service quality. This research contributes to the understanding of how effective leadership can drive employee motivation and improve service delivery in the banking sector. The implications of these results suggest that fostering transformational leadership within Islamic banks can lead to higher employee engagement and better customer experiences.

Digitalization is rapidly transforming organizational strategies and structures; disruptive technologies now play a central role in driving this transformation. However, the impact of disruptive technologies on digital transformation remains a complex and context-dependent phenomenon, particularly in highly regulated sectors. This study examines the impact of disruptive technologies on digital transformation in the banking sector in Turkey within the framework of the Technology–Organization–Environment (TOE) model. Data were collected from 513 participants at the managerial level (managers, IT staff, and experts) working in public and private banks through a standardized questionnaire and analyzed using Confirmatory Factor Analysis (CFA), Structural Equation Modeling (SEM), and Hayes PROCESS Macro (Model 4) techniques. The findings show that disruptive technologies have a meaningful and direct effect on digital transformation; technological, organizational, and environmental factors play a partial mediating role in this relationship. The results reveal that this transformative effect varies across TOE dimensions depending on the context. The study contributes to the literature by extending the TOE model in a tightly regulated context and provides practical implications for managers and policymakers to develop sustainability-focused digital transformation strategies.

This study aims to design a conceptual model of Environmental, Social, and Governance (ESG) reporting with-in the Iraqi banking sector. It seeks to address the significant gap in understanding the drivers, strategies, and outcomes of sustainability reporting in a post-conflict economy heavily reliant on natural resources. Employing a qualitative research design based on Strauss and Corbin's grounded theory, data were collected through in-depth interviews with 28 experts, including bank executives and academic specialists in Iraqi banking and environmental affairs in 2024. A purposeful and snowball sampling technique was used until theoretical saturation was achieved. The data analysis followed a systematic three-stage coding process: open, axial, and selective coding, to develop a comprehensive model. The study resulted in a multi-faceted model for ESG reporting in Iraqi banks. The core phenomenon is the development of ESG reporting, driven by causal conditions such as environmental requirements, international pressures, and political characteristics. Contextual conditions (e.g., the country's accounting environment, financial incentives) and intervening conditions (e.g., corporate governance, bank structure, managerial behavior) influence the strategies adopted. Key strategies include identifying a responsible entity for sustainability, developing national standards, establishing internal committees, and providing targeted training. The implementation of these strategies leads to significant outcomes, including enhanced social trust, improved employee quality of life, environmental preservation, capital market growth, and improved financial reporting quality. The findings demonstrate that advancing ESG reporting in the Iraqi banking industry requires a holistic approach that considers a complex interplay of external pressures and internal organizational factors. The Central Bank of Iraq and the government are pivotal in facilitating this process through guideline formulation, oversight, and financial incentives. This research provides an actionable framework for Iraqi bank managers and policymakers to systematically enhance transparency and accountability. The identified model can guide the development of localized ESG standards, inform regulatory decisions, and help banks attract international investment by demonstrating a commitment to sustainable practices. The study's insights are also transferable to other resource-dependent economies with similar regulatory and post-conflict challenges.

This study investigates the influence of banking service quality and customer trust on customer retention behavior, considering the mediating role of customer satisfaction and the moderating role of FinTech. In light of the growing digitalization in the banking sector, the study aims to understand how these constructs interact to drive long-term customer loyalty. A quantitative research approach was adopted using data collected through a structured questionnaire administered to banking customers. The relationships among variables were examined using Partial Least Squares Structural Equation Modeling (PLS-SEM), assessing both direct and indirect effects. The results show that banking service quality and customer trust significantly enhance customer satisfaction, which in turn positively influences customer retention behavior. Moreover, satisfaction was found to mediate the relationships between both service quality and trust with retention. FinTech demonstrated a strong direct effect on retention and also significantly moderated the satisfaction–retention link, amplifying its impact when FinTech services are effectively utilized. This study contributes to the relationship marketing literature by introducing FinTech as a novel moderating variable in the satisfaction–retention framework. It offers practical insights for banks aiming to enhance retention by improving service quality, fostering trust, and leveraging digital technologies to strengthen customer relationships.

Pathway to environmental resilience: Analyzing financial dimensions to curb energy security risks.

Exploring the hierarchical framework of the Kirkpatrick model in training evaluation from a developing country.

Regulation and innovation in digital finance: The transformation of Latvia's banking sector

Enhancing banking performance through regulatory technology: Analyzing cost reduction, sustainability, and profitability in Bangladesh's banking sector

This study aims to examine the impact of the implementation of financial technology (fintech) on the financial ratios of banking sector companies listed on the Indonesia Stock Exchange (IDX) during the period of 2019-2022. The methodology used is a quantitative analysis with the collection of secondary data from annual financial statements. The results indicate that fintech positively influences Return on Asset (ROA), Return on Equity (ROE), and Net Interest Margin (NIM), with significance showing that fintech adoption enhances the efficiency and profitability of banks. The conclusion of this research is that fintech adoption can improve banking financial performance, which has positive implications for investors and other stakeholders.

Digital transformation in the Industrial Revolution 4.0 era has driven the banking sector, including BSI, to offer technology-based services such as the BYOND by BSI application. Generation Z is the main target due to their high digital engagement. However, their interest and understanding of Islamic banking remain varied, especially in Tegal City, where participation is still low despite a Muslim majority. This study analyzes the influence of digital marketing, brand image, and service quality on Generation Z’s decision to use BSI services in Tegal City. This research employed a quantitative approach with a survey method and associative causal type. The population comprised Generation Z aged 18–28 years, with a sample of 96 respondents selected through purposive sampling. Data were collected using a questionnaire with Likert scale and analyzed through validity, reliability, classical assumption tests, multiple linear regression, and hypothesis testing with SPSS. The results indicate that digital marketing and service quality have a positive and significant effect on Generation Z’s decision to use BSI services, while brand image does not have a significant partial effect. However, simultaneously, the three variables have a positive and significant influence. These findings suggest that strengthening digital marketing strategies and improving service quality are dominant factors in influencing young customers’ decisions.