The main aim of this study is to investigate the moderating effect of Information Technology governance on the relationship between the use of Financial Technologies and sustainability performance. The study used non-probability convenience and snowballing sampling approaches to collect data....

IT governance is a framework that manages the efficient use of information technology within an organization, focusing on strategic alignment, risk management, resource management, performance measurement, compliance, and value delivery. This study investigates the role of IT governance in...

This study aims to investigate the relationship between corporate governance (CG) compliance and corporate performance in Jordan. We develop a corporate governance index (CGI) and investigate its impact on firms' performance. The index consists of 32 unique internal governance attributes that...

This study examines the practices of the UN Sustainable Development Goals (SDGs) in Asian countries with special reference to listed firms in China, India, Indonesia, Japan, Malaysia, Singapore, and Saudi Arabia. Further, it evaluates the impact of firms' specific factors on SDGs practices. The...

The present study examines the effect of country-level corporate governance (CLCG) and Directors' Liability (DL) on Entrepreneurial Framework Conditions (EFCs) across 52 countries from 2014 up to 2017 using balanced panel data and Panel Correction Standard Error estimation. The results revealed...

The purpose of this study is to provide a comprehensive systematic literature review (SLR) of factors influencing crisis management (CM). The study attempts to assess the main areas that have been linked to and studied CM, and the research outlets that have been provided these research. The...

The current study aims to evaluate the impact of working capital components on the financial performance of Indian pharmaceutical companies. Moreover, it aims to analyze working capital among small, medium and large firms. The study uses a panel data of 82 pharmaceutical companies for the period...

The intensifying global concern over climate change has spurred research into the intricate relationship between financial development (FD) and carbon emissions (CE). Although studies have explored the impact of FD on CE, the nature of the association still needs to be discovered, with existing...

The main aim is to investigate the impact of artificial intelligence (AI), Industry 4.0 readiness, and Technology Acceptance Model (TAM) variables on various aspects of accounting and auditing operations. To evaluate the associations between the variables, the research design employs a mediation...

The present study aims to explore the factors influencing the utilization of Information audit in the context of Egypt and Jordan, with specific attention given to the role of artificial intelligence (AI). A sample of 443 respondents participated in the study, and data collection was carried out...