Accounting digital transformation in today’s fast-digitizing banking environment is becoming an imperative force driving transparency and governance in the banking industry. This study explores the effect of accounting digital transformation on transparency in finance, with emphasis on the mediating effect of good governance in Jordan’s commercial banking. Based on survey data from 386 bank experts, the study utilizes Structural Equation Modelling (SEM) to analyze the relationships among organizational, technical, and human dimensions of digital transformation, governance, as well as financial transparency. The findings show that all three dimensions have positive impacts on transparency in finance, and good governance partially mediates these relationships. These insights provide policy makers and practising managers with actionable advice to enhance financial reporting through governance and digitization.

The Basel III regulations turned the banking industry around worldwide and created new challenges for banks’ financial stability, particularly in liquidity management. As the demand for compliance with the rules started to grow, the inability of banks worldwide to meet the Basel III requirements about liquidity shifted the way they work. This paper highlights the complex relationship between liquidity and bank profitability in the post-Basel III era. Based on market presence and influence, 10 publicly traded UK commercial banks were selected for 2015–2021. Panel data, using FGLS regression models, were tested to elaborate in detail how the liquidity risk indicators determine banks’ performance, as measured by different profitability indicators. The findings were diversified: some showed that the relationship between liquidity risk indicators and bank profitability is contingent upon the interaction of several dimensions that range from the internal aspects of the banks themselves to general macroeconomic factors. This study provides vital insights into the current literature on risk management, especially about liquidity risks and their effect on bank performance. The findings of this study contribute meaningfully to the knowledge base for banks, regulators, and policymakers. This will contribute to better decision-making, financial stability, and long-term development within the UK’s banking industry.

Purpose: This study aims to investigate the impact of remote auditing on audit quality and explore the moderating role of both the client’s and the audit firm’s technology readiness in this interaction. Design/methodology/approach: Data was collected through a questionnaire survey distributed to 360 audit professionals in Jordan, resulting in 208 valid responses. The data was analysed using SmartPLS – structural equation modelling. Findings: The results showed that remote auditing significantly and positively affect audit quality. This study found that the technology readiness of both the audit firm and the client greatly influences audit quality. Notably, the technology readiness of the client positively enhances the relationship between remote auditing and audit quality, while the technology readiness of the audit firm does not play such a role. Practical implications: The findings are of value to policymakers in terms of the positive impact of remote auditing on audit quality, and the role of technology readiness in this regard. In particular, they allow policymakers and regulators of audit profession to make informed and relevant decisions pertaining to the adoption of remote auditing. The findings also indicate the significance for audit firms and business institutions to pay special attention to developing their technology capabilities to keep abreast of rapid technology advancements, ensuring the maximum benefits for auditing profession, thereby enhancing their efficiency and effectiveness. Originality/value: The importance of this study lies in its unique contribution to bridging the research gap related to understanding the pivotal role of technology readiness in enhancing the relationship between the use of remote auditing and the achievement of high audit quality.

The Impact of Audit Committee Effectiveness on Audit Quality: Evidence from the Middle East

Purpose: This study investigates the challenges and threats of Generative AI to academic integrity as well as seeks to gain insights from accounting educators to overcome the challenges identified. Design/methodology/approach: The research methodology followed a qualitative approach. This involved the use of semi-structured interviews among 17 accounting instructors from different UK universities. This method allowed for the extraction of thematic patterns related to the factors mentioned above. Findings: The results suggest that GenAI hold many ethical issues and concerns like academic misconduct, overreliance, accuracy and bias, transparency and information privacy, which should be addressed. To ensure ethical and effective use, academics highlight the importance of the strategic incorporation of AI in teaching, new forms of assessment, academic policies concerning AI use, besides AI literacy training. Practical implications: The findings from this research provide actionable recommendations to educators, higher education institutions and policymakers. Among the actions that should be taken in universities are AI guidelines, clear polices and regularity framework. Furthermore, this may include the dissemination of AI literacy among the students and faculty members, as well as the implementation of training programs for AI. Apart from this, the use of assessment tools for the support of higher-order thinking that are AI-friendly should also be considered. Originality/value: This research makes a contribution to the existing body of knowledge related to AI in higher education in general and accounting education specifically in the area of exploring the views of educators on the issues of academic integrity, ethics in the digital age and AI-based teaching methodologies. This research offers a very important perspective to the debate related to the inclusion of AI in higher education.