The objective of this study is to examine the influence of profitability and asset management on the valuation of a firm. The data utilized in this study was sourced from the financial statements of industrial firms that are publicly traded on the Amman Stock Exchange. The fixed effects model was utilized for all four economics models in the analysis of the panel data. One of the principal discoveries of this investigation is the favorable impact of the profitability and asset management metrics on the valuation of a corporation. The research findings indicate that the inclusion of dividend payments as a moderating factor in the association between profitability and asset management results in an augmentation of a firm's worth. The positive correlation between dividend payouts and a company's worth is attributed to their link with profitability and asset management. This study has the ability to offer valuable insights into corporate management by examining the aspects that can enhance a company's value. Moreover, it holds significance for both existing and potential investors to discern the determinants that have the potential to augment the worth of a corporation.

This paper aims to investigate the effect of digital zakat and accounting on corporate sustainability, in addition to examining the moderating effect of financial transparency. A quantitative survey was employed to collect data from 298 Malaysian specialists using questionnaires on a 289-5th point Likert scale. The study utilized Smart-PLS 4.0 and SEM-PLS for the analysis of the data. The analysis revealed that digital accounting adoption was found to significantly and positively influence corporate sustainability. Integration of digital Zakat was also shown to have a substantial positive impact on corporate sustainability, aligning philanthropy with sustainability goals and enhancing overall corporate sustainability outcomes. Moreover, financial transparency was confirmed to play a crucial moderating role in strengthening the relationships between digital practices and corporate sustainability. Financial transparency positively influences corporate sustainability efforts by providing stakeholders with clear insights into a company's financial commitment to sustainability initiatives. This paper offers practical insights into the interconnected dynamics of digital accounting adoption, financial transparency, corporate sustainability, and digital Zakat integration. The findings of this study offer valuable practical implications for both scholars and practitioners in the fields of digital accounting and corporate sustainability, enhanced corporate sustainability through digital accounting adoption, and integrating digital zakat for sustainable philanthropy. By heeding these implications, both scholars and practitioners can work towards more responsible and sustainable business practices, fostering a positive impact on society and the environment while also building trust and confidence among stakeholders.

Insider trading and regulatory inconsistencies have important historical challenges to the integrity and stability of global financial markets. These issues challenge trust, transparency, and fairness are requiring solutions. In this study, we introduce a novel artificial intelligence (AI)-driven system that carefully addressing these challenges. The proposed system employs machine learning models for insider trading detection, natural language processing (NLP) for sentiment analysis, and graph neural networks (GNNs) to detect irregular patterns in blockchain transactions. Moreover, reinforcement learning techniques are utilized here to complement regulatory standards dynamically, enhancing policy flexibility and market agreement. Explainable AI (XAI) were used here as well to ensure the transparency and trust in decision-making processes, this helps stakeholders to take actions. Experimental evaluations prove the system efficiency, with promising precision and recall percentages, enhanced governance in decentralized systems, and robust cross-jurisdictional regulatory alignment. This research contributes to knowledge by proving the transformative prospective of AI in strengthening regulatory frameworks and improving governance mechanisms in financial systems. The achievements here provide a roadmap for policymakers, financial institutions, and technology developers to build reasonable, efficient, and resistant markets.El tráfico de información privilegiada y las inconsistencias regulatorias han sido desafíos históricos importantes para la integridad y estabilidad de los mercados financieros globales. Estos problemas desafían la confianza, la transparencia y la equidad y requieren soluciones. En este estudio, presentamos un nuevo sistema impulsado por inteligencia artificial (IA) que aborda cuidadosamente estos desafíos. El sistema propuesto emplea modelos de aprendizaje automático para la detección de tráfico de información privilegiada, procesamiento del lenguaje natural (NLP) para el análisis de sentimientos y redes neuronales gráficas (GNN) para detectar patrones irregulares en transacciones de blockchain. Además, aquí se utilizan técnicas de aprendizaje de refuerzo para complementar los estándares regulatorios de forma dinámica, mejorando la flexibilidad de las políticas y el acuerdo del mercado. Aquí también se utilizó IA explicable (XAI) para garantizar la transparencia y la confianza en los procesos de toma de decisiones, lo que ayuda a las partes interesadas a tomar medidas. Las evaluaciones experimentales prueban la eficiencia del sistema, con porcentajes prometedores de precisión y recuperación, una gobernanza mejorada en sistemas descentralizados y una sólida alineación regulatoria interjurisdiccional. Esta investigación contribuye al conocimiento al demostrar la perspectiva transformadora de la IA en el fortalecimiento de los marcos regulatorios y la mejora de los mecanismos de gobernanza en los sistemas financieros. Los logros aquí alcanzados proporcionan una hoja de ruta para que los responsables de las políticas, las instituciones financieras y los desarrolladores de tecnología construyan mercados razonables, eficientes y resistentes.

Audit quality is a key element in improving transparency and credibility in integrated reporting. Integrated reporting is of great interest to audit firms and their stakeholders worldwide. This interest stems from the key role auditors play in enhancing corporate reporting. Therefore, this study aims to fill the gap in the literature by investigating the role of audit quality and integrated reporting quality in Jordanian companies. As a result, companies bear increasing responsibility when preparing integrated reports and must undergo rigorous auditing to detect errors and fraud. Therefore, companies in Jordan rely heavily on audit quality through factors related to auditors’ independence, professional experience, and adherence to international auditing standards. Good auditing enhances the effectiveness of corporate governance, which positively impacts financial stability and companies’ reputation in the market. Therefore, companies that adopt these reports achieve better performance in the market, increase customer loyalty, and improve their reputation in the global regulatory environment.

Introduction: This study captures the effect of digitalization and Sustainable Development Goals (SDGs) on the quality of electronic financial reports in one developing nation, specifically the Jordanian banking sector. Given the ever-evolving landscape where financial institutions embrace digital technologies while integrating sustainability principles into their operations, it is essential to examine the interplay of both trends in enhancing the transparency and accuracy of their financial reporting.Methods: Data were collected from the banking professionals in Jordan using a structured questionnaire. The responses of two hundred and four valid respondents were analyzed accordingly using the Partial Least Squares Structural Equation Modeling (PLS-SEM). It tested the relationships of digitization, SDG integration, and the quality of electronic financial reporting.Results: The results indicate that digitalization and SDG integration positively affect the quality of electronic financial reports. On the other hand, SDG integration (Coefficient = 0.214) was more substantial than digitalization (Coefficient = 0.150), which indicates that good governance, environmental, and social improvements add value to financial reporting by providing more transparency and accuracy. Moreover, these digital technologies facilitate the finance departments' data governance, reporting, and regulatory compliance. Conclusions: This study contributes to the literature on the importance of digitalization and sustainability integration for SME financial reporting in Jordanian banks. Banks that adopt digital tools and align with SDGs are also better prepared to meet stakeholder expectations and comply with regulatory requirements. Further research can investigate these factors in determining the long-term economic sustainability of these variables and how they ultimately shape the financial reporting standards of these developing economies.