The study aims to investigate the potential determinants that may influence the quality of financial reporting of 88 annual reports of a sample of 22 Lebanese banks for the period 2012-2015.

This study investigates the impact of artificial intelligence (AI) on reducing accounting errors from two distinct angles: that of accounting software developers and of certified public accountants. We employ a questionnaire-based approach informed by prior research and validated through pilot testing. Our findings reveal significant benefits for software developers. AI effectively addresses various accounting errors, including tax rate discrepancies, cutoff period inaccuracies, principal violations, concealed transactions, mathematical mistakes, and manipulation errors. However, when considering users, AI’s effectiveness varies. While it successfully mitigates certain errors, such as those related to principles, it falls short in eliminating mathematical errors. This research contributes fresh insights into the role of AI in accounting within emerging markets, enhancing our understanding of its potential and limitations.

The purpose of this study is to examine the effect of the two determinants of the technology acceptance model (TAM3), perceived ease of use (PEOU), and perceived usefulness (PU) on auditors’ intention to adopt and use blockchain technology (BT) in Lebanon. This study also aims to investigate the moderating role of age on these associations to determine the antecedents of PU and PEOU. A sample of 332 auditors working in Lebanon was used to collect data and the analysis was conducted using the third version of partial least squares structural equation modeling (PLS3-SEM). Results show that perception of external control and computer self-efficacy significantly affect the PEOU. Job relevance and output quality are PU antecedents and positively influence the variable. In addition, PEOU and PU have a significant positive impact on auditors’ intention to adopt BT. This shows that auditors in Lebanon are more inclined to adopt BT if they feel that BT does not require substantial effort and that BT provides tangible benefits to their work. According to the researchers’ knowledge, this study is the first to examine auditors’ perception of using BT in one of the Middle Eastern countries, Lebanon, and the first to investigate the moderating role of age on the relationship between TAM3 determinants and auditors’ intention to adopt BT. In addition, this study highlights the practical implications of adopting BT in auditing in Lebanon by pinpointing the need for training programs, collaboration between auditors and other departments, developing regulatory frameworks to enhance efficiency, and organizing awareness and educational campaigns. Additionally, investments in infrastructure are critical to facilitate the smooth implementation and adoption of BT. Furthermore, audit firms should organize workshops to educate auditors on the application and the benefits of BT, invest in upgrading the IT systems to be compatible with BT platforms, and provide case studies and pilot projects to promote confidence in BT adoption.

Most of the studies on social media usage (SMU) are based on the individual view while some are from the organizational viewpoint. Nevertheless, most of these studies were conducted in developed economies and concentrated on large organizations. However, not many studies have examined the actual impact of SMU on performance of banking sector. This research, therefore, fills this gap by looking at the SMU-specifically Facebook usagein the banking sector of twelve different countries in the Middle East and North Africa (MENA) region. The data is drawn from the annual reports of 102 banks as well as from Social-baker database during the period of 2012-2016. Seven simple linear regression models are applied to find the impact of SMU on each facet of bank performance. The results of the research indicated a positive significant impact of SMU on financial and non-financial performance of banks in MENA countries in terms of profitability, growth and environmental performance. Therefore, this research recommends that managers of the banking sector in MENA countries should be conscious that their banks' performance could be enhanced by developing capabilities and competences related to SMU and by having a strong intention to use these tools.

Introduction: Environmental, Social, and Governance (ESG) dimensions have transitioned from being a specialized concern to a fundamental aspect influencing a company’s financial performance (FP). As stakeholders increasingly emphasize sustainability, organizations are compelled to integrate ESG considerations into their strategic frameworks. This study aims to investigate the role of ESG dimensions in driving the FP of publicly listed companies on the Egyptian Stock Exchange (EGX) from 2018 to 2022.Methods: Data was gathered from the top 100 Egyptian firms rated by liquidity and activity using a quantitative research methodology covering 14 different industrial sectors. The analysis utilized financial statements, annual reports, sustainability reports, and corporate governance documents.Results: It was found that the environmental dimension does not significantly influence FP, while the social dimension has a negative and significant effect. Additionally, the findings reveal a positive influence of the governance dimension on FP.Discussion and conclusions: These results underscore the complex nature of ESG’s impact on a firm’s financial outcomes, emphasizing the necessity of examining specific ESG components. The insights derived from this study are valuable for stakeholders, including investors and policymakers, as they navigate the relationship between ESG dimensions and FP.

Accounting functions (AF) play a significant role in aiding firms to sustain competitive advantage (CA). However, small and medium-sized enterprises (SMEs) face troubles handling basic AF. This is primarily due to their dearth of proficiency and infrastructure. Consequently, outsourcing has come to be a substantial aspect of the thorough strategy of any SME to leverage its CA. In spite of the fact that outsourcing became very popular topic, this area has not been studied fully in emerging countries like Lebanon specifically in the industrial sector. Thus, this research aimed at examining the main factors affecting AF outsourcing in the Lebanese context. A survey of 280 owners of industrial SMEs within Beirut city was carried out. The empirical analysis revealed that asset specificity (AS) and behavioral uncertainty (BU) have a significant negative impact on outsourcing of AF. Whereas, degree of competition (DOC) and accounting competence have a significant positive impact on outsourcing of AF.