The study aims to investigate the effect of several sustainability indicators on firms’ value. Panel data of 1914 observations from the UK and Turkey from 2016 to 2021 with a fixed effect model are used to estimate the results. The findings reveal that ESG indicators associate significantly with firms’ value. However, ESG indicators exhibit a stronger significant association with Tobin’s Q than stock prices and market-to-book value. This indicates that sustainability indicators are linked to the firm’s overall market value and the long-term run market valuation rather than just the stock market value. The results also reveal that while board independence, board expertise, and diversity exhibit a significant and positive association with firms’ value, board size negatively affects firms’ value. The current study provides unique contributions and comprehensive evidence based on different institutional and country sustainability enforcement statuses. It offers empirical implications for regulatory authorities and other developing countries to provide a comprehensive ESG reporting framework.

This study draws insights from practice-based view theory (PBV) to investigate the impact of fintech adoption (FA) on the non-financial performance (NFP) of banking institutions in developing countries, considering the mediating role of circular economy practices (CEPs). A structured questionnaire was distributed to collect primary data from banks’ staff in Iraq, Egypt, Oman, and Jordan using a convenience sampling method with a sample size of 397. Subsequently, the structural equation model was utilized to test the research hypotheses of the proposed conceptual model. The study’s findings revealed that FA positively and significantly impacts CEPs and banks’ NFP (customer satisfaction, internal processes, and learning and growth perspectives). Moreover, CEPs mediate the relationship between FA and banks’ NFP in a positive and significant way. Given the dearth of the literature, this is the first study to fill the research gaps by investigating the impact of FA on the NFP of banking institutions in developing countries, considering CEPs as a mediator, and yielding critical theoretical and practical implications. The study’s findings provide banks’ managers with valuable insights about how to enhance their NFP through FA and CEPs during and after crises and support policymakers and regulators in developing a legislative framework that guides banks to invest in CE models and provides reward systems to encourage them.

This study aims to examine the effect of determinants of the quality of tax audits for content creation tax on formal tax compliance and actual tax compliance. We used the questionnaire tool to collect data for a sample of 179 tax auditors, also we used partial least squares (PLS) to test the hypotheses. The result showed each of the regulations and laws, the quality of communication between the tax authority and taxpayers and the determinants associated with organizations have a positive effect on formal tax compliance. Meanwhile, the regulations and laws have a positive effect on actual tax. Also, there is no effect for both the quality of communication between the tax authority and taxpayers and the determinants associated with organizations on actual tax compliance. This study focused on the income tax on the profits of content creators and did not address the value-added tax on content creation. This study was also limited to the opinions of tax auditors and did not address the opinions of content creators.

Purpose: This study aims to assesses the factors that affected the development of cloud-based accounting education (DCBAE) and students' academic performance at Oman Universities.Design/methodology/approach: In this paper a questionnaire was used to collect data for a sample of students. Partial least squares (PLS) were used to assess the hypotheses and model.Findings: Results indicate that human factors and cultural and social factors have a direct positive effect on the DCBAE and students' academic performance.Practical implications: This study is carried out after five semesters since the beginning of the COVID-19 pandemic. Thus, it can help universities (accounting education in particular) in the Sultanate of Oman know the factors that affect the development of accounting education and adopt policies and strategies that depend on cloud computing in education operations, even after the COVID-19 pandemic.Originality/value: The main contribution of this study is to evaluate the factors that affected the DCBAE and the academic performance of students in the Sultanate of Oman from March 15, 2020 to June 2022, a period that witnessed the application of cloud-based education, either in whole or in part using a questionnaire about the opinions of students.

From reviewing the literature, there was still a scarcity of research about direct and indirect relationships between fintech adoption (FA) and banks’ environmental performance (BEP), particularly in developing countries. Therefore, this is a pioneering study that empirically explored the impacts of FA on BEP in the Middle East (ME) region, considering the mediating role of green accounting practices (GAPs)—such as green banking practices (GBPs), green finance (GF), and circular economy practices (CEPs)—based on legitimacy and ecological modernization (EM) theories to address these research gaps. Based on a structured survey and convenience sampling technique, the primary data were obtained from a sample of 500 members of staff from banks in Saudi Arabia, Bahrain, Egypt, Oman, Iraq, and Jordan. The structural equation model (SEM) was utilized to investigate the relationships among this study’s variables. The findings indicated that FA positively and significantly impacts GBPs, GF, CEPs, and BEP, which answered the first research question. Furthermore, the linkage between FA and BEP is positively and significantly mediated by GBPs, GF, and CEPs; thus, the second research question was answered. The findings provide bank executives and policy makers with valuable understanding and suggestions to deploy more investments in eco-friendly practices to enhance the environmental performance (EP), societal legitimacy, and achieve competitive advantage. Additionally, collaboration among the banking institutions, governments, and international firms is essential to promote FA and GAPs and enhance the EP.

Purpose: This paper aims to investigate the impact of the three lines of defense (TLOD) in strengthening corporate governance in industrial companies in the Sultanate of Oman. Methodology: A questionnaire was used to collect data from industrial companies in the Sultanate of Oman. A total of 300 questionnaires were distributed; for the 159 valid questionnaires used for analysis, PLS-SEM was used in the data analysis. Results: The results showed a significant impact of the three variables (commitment of operational management to legal, regulatory, and ethical requirements; risk management, compliance, and quality functions; and the role of assertive internal auditing according to the third line of defense model) in strengthening corporate governance. Practical implications: The study indicates that the TLOD model plays a more decisive role in determining the strengthening of corporate governance, and therefore, the results of the study can help industrial companies to understand the role of the TLOD model in strengthening control procedures, risk management, and governance. Originality/value: The study constitutes a management strategy that assists organizations in diagnosing the degree of corporate compliance with the TLOD and identifying weaknesses in their procedures.