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Article
Publication date: 18 March 2024

Maha Shehadeh, Hashem Alshurafat and Omar Arabiat

This study aims to analyze the impact of digital transformation on firm performance within the banking sector, specifically focusing on the Amman Stock Exchange (ASE)-listed banks…

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Abstract

Purpose

This study aims to analyze the impact of digital transformation on firm performance within the banking sector, specifically focusing on the Amman Stock Exchange (ASE)-listed banks from 2015 to 2022. Additionally, it explores the influence of gender dynamics on the implementation and outcomes of these digital transformation initiatives.

Design/methodology/approach

The study adopts a robust empirical approach, using manual content analysis of annual reports from ASE-listed banks. The Digital Transformation Disclosure Index (DTDI) is used to assess the extent and nature of digital transformation initiatives within these banks. The methodology is designed to provide a comprehensive evaluation of the correlation between digital transformation efforts, firm performance and gender dynamics.

Findings

The research reveals that digital transformation initiatives have a significant positive impact on the performance of ASE-listed banks. It also uncovers nuanced insights into the role of gender dynamics, indicating that gender diversity within firms influences the adoption and success of digital transformation strategies in complex ways.

Research limitations/implications

The findings of this study contribute to the understanding of digital transformation in the banking sector, offering empirical evidence on its benefits for firm performance. Additionally, the study illuminates the intricate role of gender dynamics in digital transformation, providing a new perspective on organizational diversity within the context of technological change.

Originality/value

This research pioneers in academically linking digital transformation and gender dynamics within the banking sector, addressing a notable gap and introducing a fresh academic perspective. Practically, it equips banking executives and policymakers with actionable insights for gender-inclusive digital strategies, crucial for enhanced firm performance. Methodologically, the study sets a benchmark in research innovation, using the DTDI to offer a replicable model for future investigations in this evolving field.

Details

Competitiveness Review: An International Business Journal, vol. 35 no. 2
Type: Research Article
ISSN: 1059-5422

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Article
Publication date: 20 October 2023

Huthaifa Al-Hazaima, Omar Arabiat and Ghassan Maayah

This study aims to examine the association between forensic accounting services (FAS) and the risk of litigation within the context of industrial firms that are publicly traded on…

111

Abstract

Purpose

This study aims to examine the association between forensic accounting services (FAS) and the risk of litigation within the context of industrial firms that are publicly traded on the Amman Stock Exchange by using the resource-based theory.

Design/methodology/approach

This study uses a data set consisting of 250 firm-year observations from 2017 to 2021, obtained from the annual reports of 50 selected firms. Logistic regression techniques are used to examine the specifics of the investigated relationship.

Findings

The findings strongly suggest that companies that use FAS are more likely to face increased litigation risks. This observation suggests that these firms are subject to a more thorough level of evaluation or scrutiny, which inherently increases their vulnerability to potential risks. The study incorporated several control variables such as firm age, size, profitability and working capital. However, it is noteworthy that the connection between FAS and litigation risk emerged as particularly prominent.

Research limitations/implications

Findings highlight the need for practitioners to tread cautiously with FAS. Although they provide in-depth evaluations, they can also unveil vulnerabilities, leading to increased legal action. Companies should balance the depth of FAS scrutiny against potential legal repercussions, ensuring they harness its benefits without inadvertently raising legal risks.

Originality/value

While most studies have emphasized the impact of forensic accounting on fraud, this paper covers a gap in the literature regarding the impact of FAS on litigation risks. The paper also facilitates the understanding of the correlation between firm characteristics and the likelihood of litigation.

Details

Journal of Financial Reporting and Accounting, vol. 23 no. 1
Type: Research Article
ISSN: 1985-2517

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Book part
Publication date: 3 March 2025

Suhaib B. Bani Kinana and Omar Arabiat

AI technology sparked such an apparently rigorous adjustment in the auditing field, radically changing the methods auditors work through. This surge disrupted the conventional…

Abstract

AI technology sparked such an apparently rigorous adjustment in the auditing field, radically changing the methods auditors work through. This surge disrupted the conventional processes, presenting both challenges and opportunities. Although AI technology empowered auditors to enhance quality through automating tasks such as data analysis, risk assessment, and error detection, it also carries severe implications. For example, utilizing machine learning algorithms can remarkably process financial data; in contrast, it also involves legal and ethical concerns that auditors should carefully address. This demonstrates that AI integration provides advanced tools for advanced analytics, anomaly detection, and trend identification and, at the same time, poses challengers represented in bias, data breach, and fraudulent activities. Such ethical considerations surrounding AI-augmented decision-making call for scrutiny and oversight to ensure regulatory compliance. Looking ahead, AI integration continues to redefine the audit landscape, reshaping the roles and responsibilities placed on auditors. As AI capabilities evolve, auditors can harness the power of data-driven insights, providing deeper and actionable recommendations. This shift towards an additionally data-centric and analytical approach elevates the audit value, driving greater assurance and guidance. As auditors embrace the opportunities presented by AI technology and navigate the associated challenges, they can successfully employ the capabilities that inspire innovation while bearing in mind the ethical dilemma that may arise later.

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Book part
Publication date: 3 March 2025

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Abstract

Details

Technological Horizons
Type: Book
ISBN: 978-1-83608-756-4

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Book part
Publication date: 3 March 2025

Anan Deek, Khaled Alshaketheep, Omar Zraqat, Bara Asfour and Arafat Deeb

In today's contemporary landscape, profound shifts are being driven by technological advancements that are propelling innovation to unprecedented heights. As societal needs and…

Abstract

In today's contemporary landscape, profound shifts are being driven by technological advancements that are propelling innovation to unprecedented heights. As societal needs and demands are undergoing perpetual evolution, organizations find themselves compelled to be continually pursued excellence, thereby redefining technologies to elicit consumer satisfaction and secure a competitive edge. Concurrently, the prevalence of online decision-making processes is being surged, mirroring a consumer base that is increasingly inclined toward digital transactions and technological interfaces. Moreover, the global proliferation of plastic currency underscores the dynamic nature of societal needs and the imperative for innovation, as individuals are readily adapting to the evolving milieu. This study is being endeavored to elucidate the most salient technologies employed to enhance the customer online decision-making process within the Middle East region. Employing a qualitative research approach rooted in descriptive research philosophy, the study is meticulously analyzing the theoretical and practical implications of these technologies. Furthermore, recommendations and strategic insights are being proffered for both future research endeavors and organizational frameworks, with the aim of fostering seamless operational efficacy.

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Abstract

Details

Competitiveness Review: An International Business Journal, vol. 35 no. 2
Type: Research Article
ISSN: 1059-5422

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