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The purpose of this paper is to examine the mediating role of e-trust and e-satisfaction in the relationship between e-service quality and e-loyalty in the context of e-government services.

The data were collected via an online questionnaire of Jordanian citizens. The structural equation model based on partial least squares was used to test hypotheses.

The findings showed that e-service quality has a positive and significant effect on e-loyalty. E-service quality has a positive and significant effect on both e-trust and e-satisfaction. E-trust and e-satisfaction have a positive and significant effect on e-loyalty. E-trust has a positive effect on e-satisfaction. Finally, regarding the mediating effect of e-trust and e-satisfaction, e-trust and e-satisfaction partially mediate the relationship between e-service quality and e-loyalty in the context of e-government services, and hence all hypotheses were accepted.

The results of this research aid governmental policymakers in implementing information and communication technology strategies that streamline citizens’ transactions and promote their active engagement in e-government initiatives. Additionally, the government has suggested improving awareness campaigns and providing training for employees to enhance the quality of e-services provided to citizens.

The purpose of this study is to examine the factors that may have an influence on the continuous intention to use mobile money as one of the Financial Technology (FinTech) products beyond the COVID-19 pandemic lockdown period.

This study has empirically tested the expanded post-acceptance model (Extend-PAM) and the expectation-confirmation model (ECM) to explain the mobile money adoption in Jordan. Data collected were analyzed through partial least squares–structural equation modeling (PLS-SEM).

The results mainly showed that the quality of administrative services and trust significantly impact confirmation and perceived usefulness. In addition, perceived security and knowledge of mobile money as one of the FinTech services significantly influence users’ confirmation and perceived usefulness. Also, usefulness and satisfaction influence continuous intention. Significant relationships were noted among confirmation, perceived usefulness, satisfaction and continuous intention to use mobile money.

This paper integrates two key theories: the expanded post-acceptance model (Extend-PAM) and the expectation-confirmation model (ECM) in the post-adoption behavior of mobile money. Therefore, this study attempts to fill a literature gap by examining the antecedent factors that influence the continuous intention to use mobile money services in the post-consumption stage.

The main purpose of this study is to determine the antecedent factors of smart government service apps intention and its impact on actual use by extending the unified theory of acceptance and use of technology (UTAUT) in the Jordanian context.

To achieve the main purpose, a quantitative method was used to test collected data, and hypotheses testing through using statistical package for social sciences (SPSS) and smart partial least squares software.

The findings indicate that social media advertising has a positive effect on both social influence and peer influence. Furthermore, it demonstrated a significant effect of social influence on performance expectancy. In addition, there is a direct correlation between the government capacity, effort expectancy, facilitating conditions and the intention to use e-government services. Lastly, the results mainly show that the actual use of e-government services is significantly and positively influenced by intention and self-isolation. Next, as expected, self-isolation moderated the relationship between intention to use and actual use of e-government services via the Sanad application, and hence the related hypothesis was supported.

This study provides practical recommendations for the policy-makers in the Jordanian e-government and Ministry of Digital Economy and Entrepreneurship (MoDEE) in Jordan.

Narrative disclosures offer further elucidation of a company's financial performance beyond what is presented in numerical format. This can assist stakeholders in gaining a deeper comprehension of the elements that impact reported earnings, thereby improving the quality of financial information. The current research explores the impact of narrative disclosure on the earnings quality of firms listed on the Amman Stock Exchange (ASE).

Appropriating an index to measure the narrative disclosure level in the research sample firms, the research utilizes an analysis of the textual content of nonfinancial reports and statements issued by the management of the ASE-listed nonfinancial firms between 2013 and 2022. The financial statements issued in the annual financial reports are also adopted to extract data on earnings quality and the controlling variables. The analysis of the data and attainment of the findings necessitate using the panel data.

It is indicated that narrative disclosure affects earnings quality. To be precise, the greater the narrative disclosure, the lower the absolute value of the voluntary discretionary accruals and thus the higher the quality of accounting earnings.

The findings contribute to new research on disclosure issues, particularly narrative disclosure, which enhances reader confidence in financial and nonfinancial reports and prevents misleading and manipulated information.

This research helps decision-makers understand the relationship between reports, statements and earnings quality in a firm. It's unique in exploring this relationship, especially in developing countries. The study is the first of its kind in Jordan, known for its economic stability and strategic location in the Middle East, making its findings applicable to similar environments.

This study aims to assess how prepared and flexible accounting professionals are to produce financial accounts that adhere to Shariah regulations in the metaverse. The study also highlights the potential positive and negative effects of metaverse utilization on the financial reporting quality of Islamic financial institutions (IFIs).

A questionnaire was distributed to a random sample of 102 accounting professionals employed in IFIs in Bahrain.

The capacity to provide real-time reporting within the metaverse would enhance the quality and reliability of Islamic financial reporting. Furthermore, the fluctuating values of digital assets in the metaverse pose a significant challenge to ensuring accurate financial reporting. IFIs fail to create an environment suitable for transitioning to the metaverse. Moreover, the participants expressed concerns about how the rapid expansion of the metaverse may challenge the adherence to Shariah governance principles in virtual financial transactions. They further recommended that the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) establish explicit directives on Shariah governance in the metaverse.

Various IFIs’ stakeholders, including practitioners, shareholders and employees interested in adopting the metaverse technology, can benefit from the findings of the studies. In addition, the study could help Islamic banks in Bahrain better grasp the readiness and adaptability of accounting professionals. This understanding would aid in establishing robust financial reporting standards that align with Shariah principles in the metaverse.

This research examines the metaverse through the lens of Islamic financial reporting, offering recent evidence on technological developments and financial reporting practices within an Islamic context. The research findings would contribute to advancing the knowledge among academics, professionals and all interested parties concerning the effects of metaverse implementation on Shariah governance principles and the quality of financial reporting. The study findings would offer policymakers and regulators in the Islamic finance sector essential insights.