This review provides an understanding of the teaching and practising of forensic accounting across the globe. It includes a review of published forensic accounting studies that conclude that forensic accounting is of benefit to both students and professionals. Despite this, there are areas of concern; namely, the insufficiency of an appropriate structure of regulation and a lack of control over the academic qualifications to enter the profession. This review of both the teaching and practising of forensic accounting provides an overview of the vital issues and concerns that must be understood in order to advance the essential application of forensic accounting. It is expected that this review will influence future policy that will advance business and limit episodes of fraud. The amount of published literature on the subject of forensic accounting is widespread and diverse. However, there is a lack of comprehensive understanding regarding the strengths and weaknesses of forensic accounting; this review will address this and provide policymakers with a thorough explanation of the subject.

This paper’s objective is to examine how Jordanian banks exposing risks affects their corporate social responsibility (CSR) (Pham & Tran, 2020; Abu Qa’dan & Suwaidan, 2019). The primary purpose of the study is to evaluate how risk disclosure and CSR are related in Jordan’s banking industry. For this investigation, information was gathered from 23 Jordanian banks that are listed on the Amman Stock Exchange (ASE) throughout a ten-year period, from 2010 to 2019. CSR was utilized as the dependent variable in a regression model that included four independent variables to represent the risk disclosure. The investigation included measures to guarantee that the outcomes were unaffected by the age of each bank, its size, leverage, and return on equity (ROE). The study’s results indicate that there was a positive correlation between the independent variables and CSR. This implies that risk disclosure is a useful strategy for enhancing CSR in the banking sector. The results of this study have significant applications for policymakers, future scholars, and bank managers. In order to comprehend the connection between risk disclosure and CSR in different nations and within various industries, the study further emphasizes the significance of further research in this area.

The purpose of this paper is to explore the impact on corporate social responsibility when Jordanian banks disclose risks. The main objective of the study is to investigate the relationship between risk disclosure and corporate social responsibility in the banking sector in Jordan. To achieve this goal, data was collected from 23 Jordanian banks listed on the Amman Stock Exchange (ASE) over a period of 10 years, from 2010 to 2019. The data was analyzed using a regression model with four independent variables that represent the risk disclosure; corporate social responsibility was used as the dependent variable. The study also built in controls for the age of each bank, its size, leverage, and ROE, to ensure that the results were not affected by these factors. The results of the study show that all independent variables are positively correlated with corporate social responsibility. This suggests that disclosing risks is an effective way to improve corporate social responsibility in the banking industry. The findings of this study have important practical implications for bank managers, future researchers, and policymakers. The study also highlights the importance of future research in this field in order to understand the relationship between risk disclosure and corporate social responsibility in other countries and within other sectors of industry.

This work is licensed under a Creative Commons Attribution 4.0 International License. Abstract This paper presents a comprehensive review of the

How firms finance purchases and inventories may depend increasingly on the digital financial environment in which they operate, but cross-economy evidence on trade credit and customer advances remains limited. We merge firm-level Enterprise Survey records with digital finance, insurance, digital infrastructure, and macroeconomic indicators. The complete-case sample comprises 32,049 firms across 39 economies surveyed during 2014–2020. Conventional digital finance and insurance capacity are positively associated with percentage, fractional share, and adoption outcomes across OLS, fractional logit, and logit specifications. The interaction between mobile money and digital infrastructure is negative but only marginally significant for adoption, supporting a diminishing adoption association at the 10% level; it is nonsignificant for percentage and fractional outcomes and is absent among existing users. Nonlife digital readiness negatively moderates the fractional share at the 5% level and adoption at the 10% level, but not the OLS percentage outcome. Alternative received and granted trade credit outcomes yield positive interaction signs, indicating that the estimated relationships are sensitive to the specific working capital outcome examined. Overall, the findings support a disaggregated ecosystem perspective but remain associational because national exposures are not randomly assigned and the data are repeated across sections.