Purpose of the study: The purpose of the study was to discuss the impact of the TOE factors on FinTech Adoption and Financial Performance and the role of organizational readiness as moderation in Jordanian commercial banks. Theoretical framework: In order to examine how to embrace Fintech and its effects on Financial Performance, this study provides an enhanced technology acceptance model (TOE) that includes relative advantage, top management support, competitive pressure, and technological compatibility. Method: A questionnaire that we created and distributed to bank managers, department heads, and supervisors working for Jordanian commercial banks yielded 215 valid replies. To test the hypotheses, we used a structural equation model (SEM) to analyze the data and examine the correlations between all latent variables. Results and conclusion: The results reveal that a positive and significant relationship between Relative Advantage, Top Management Support, and Competitive Pressure on Fintech Adoption and technological compatibility has an insignificant effect on Fintech Adoption, Also showed a positive and significant relationship between Fintech Adoption and Financial Performance. The significant moderating positive effect of organizational readiness on the relationship between Technological Compatibility and Competitive Pressure and Fintech Adoption. This study also shows that does not have a significant moderating positive effect of organizational readiness on the relationship between Relative Advantage, Top Management Support, and Fintech Adoption. Search implications: The study's findings imply the need for further research and exploration into FinTech Adoption to improve the financial performance of commercial banks to remain competitive in the market. Originality value: This research contributes to integrating the adoption of Fintech's trust with TOE, this study adds to the body of knowledge on the usage of Fintech in banks by offering a more thorough understanding of the factors that influence users' views.

This paper examines the uptake of AI-driven fraud detection systems among financial institutions in the UAE and Qatar, with a special focus on trust, transparency, and perceptions of fairness. Despite the promise of AI operations in identifying financial anomalies, unclear decision-making processes and algorithmic bias constrain its extensive acceptance, especially in regulation-driven banking sectors. This study uses a quantitative strategy based on Partial Least Squares Structural Equation Modeling (PLS-SEM) and Multi-Group Analysis (MGA) of survey responses from 409 bank professionals, such as auditors and compliance officers. This study shows that transparency greatly enhances trust, which is the leading predictor of AI uptake. Fairness perception mediates the negative impacts of algorithmic bias, emphasizing its important role in establishing system credibility. The analysis of subgroups shows differential regional and professional variations in trust and fairness sensitivity, where internal auditors and highly AI-exposed subjects are found to exhibit higher adoption preparedness. Compliance with regulations also emerges as a positive enabler of adoption. This paper concludes with suggestions for practical implementation by banks, developers, and regulators to align AI deployment with ethical and regulatory aspirations. It recommends transparent, explainable, and fairness-sensitive AI tools as essential for promoting adoption in regulation-driven sectors. The findings provide a guide for promoting responsible, trust-driven AI implementation in fraud detection.

This study aimed to identify the impact of audit committee characteristics on voluntary risk disclosure and to discover the moderating effect of family ownership on the relationship between audit committee characteristics and voluntary risk disclosure. Its population is represented by Jordanian commercial banks registered and operating in Jordan from 2017 to 2023. Significantly, it concluded by revealing that the characteristics of the audit committee, namely, independence, experience, and committee size, obviously impact the disclosure of voluntary risk in the selected banks. However, the results made it obvious that the number of audit committee meetings did not affect the degree of voluntary risk disclosure. In addition, the results reveal that family ownership moderately affects the relationship between some audit committee characteristics and voluntary risk disclosure.

Bank stakeholders, such as creditors, investors, regulators, and other bank stakeholders, expect continuous performance improvement. To achieve this goal, bank managers can use information technology (IT) as a strategic resource to improve their bank’s capabilities and accordingly gain competitive advantage. In this study, the profitability and efficiency of commercial banks in Jordan are compared to investment in information technology (IT). Return on equity (ROE), return on assets (ROA), and net interest margin (NIM) are used to measure bank profitability while controlling for bank size and financial leverage. Cost efficiency is measured using the cost efficiency ratio. The study sample consists of 13 commercial banks listed on the Amman Stock Exchange between 2010 and 2021. To determine the relationship between the variables, descriptive statistics, correlation analysis, the panel least squares approach, and fixed effects multiple regression models are used. The findings show that banks, on average, spend 0.61 percent of their total assets on information technology (hardware and software). Additionally, banks that invest in IT are predicted to perform better over time, as evidenced by their increased profitability and efficiency. Small banks have more IT investment as a percentage of assets than larger banks. In comparison to highly leveraged banks, less leveraged banks typically have a greater IT investment to asset ratio (0.69%). The findings show that profitable banks (measured by ROE) invest more than 1.1% of their total assets in IT. Meanwhile, highly efficient banks also invest more in IT (0.65%) compared to less efficient banks. AcknowledgmentWe are indebted to the Middle East University (MEU) - Jordan ) for the financial support needed for this article.

This paper aims to investigate the impact of board gender diversity on dividend policy in the context of Jordanian commercial banks. Using a sample of 13 Jordanian commercial banks listed on Amman Stock Exchange during the period 2005-2014, we find strong and robust evidence indicating that diversified boards tend to pay higher cash dividends to shareholders since women can better address the needs of investors in impatient emerging markets. Moreover, this paper presents the negative moderating effect of both, the government existence in the boardroom and international financial crisis on the relationship between gender diversity and dividend policy indicators. Under such conditions, the diversified boards became more conservative and retained most of the profit and paid fewer dividends because of the risk-averse tendencies of women directors.

The wave of the recent financial crisis has reawakened interest in corporate governance as well as the relationship between executive compensation and corporate performance. Notably, corporate governance has been presented as a mechanism to absorb fiscal crisis faced in emerging economies. The principal aim of this study is to investigate the relationship between CEO compensation and corporate performance among commercial banks operating in a small emerging market, namely Jordan. Primary data were collected for a sample of 13 Jordanian commercial banks listed at Amman Stock Exchange (ASE) during the period of 2010 -2016. The findings of this paper suggest that corporate performance measured by return on equity (ROE) and return on assets (ROA) has no influence on CEO compensation. Furthermore, this paper examines the impact of a firm’s size on the relationship between CEO compensation and corporate performance. The results reveal a significant relationship between executive compensation and firm’s performance among the smaller sample firms.