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.

Purpose: The focus on corporate governance has increased after the financial collapses of several banks worldwide, such as Silicon Valley Bank and First Republic Bank in the USA, and the failure of the Lebanese banking sector. This study examines the impact of audit committee (AC) characteristics on financial performance and investigates the moderating effect of ownership concentration (OC) on the associations between AC characteristics and profitability. Design/methodology/approach: The current research is carried out based on 211 Lebanese banks’ annual reports, focusing on the period from 2012 to 2021. The ordinal least squares (OLS) and the hierarchical multiple regression analysis were adopted to test the study’s hypotheses. Findings: The outcomes reveal that AC size, AC frequency of meetings, and banks’ size (control variable) positively affect financial performance; however, OC does not moderate the associations between the AC characteristics and banks’ profitability. Originality/value: According to the researcher’s knowledge, no prior study has investigated the moderating effect of OC on these associations. Moreover, the current study contributes to the literature that documented mixed and inconsistent results regarding the direct associations between AC characteristics and financial performance.

This study examines the effect of trust in technology and the Unified Theory of Acceptance and Use of Technology (UTAUT) on auditors’ intention to use Blockchain technology (BT). This study also aims to explore how age moderates the relationship between trust in technology, the UTAUT, and auditors’ intention to adopt BT (AIABT). Data from 332 Lebanese auditors were analyzed using partial least squares structural equation modeling (PLS3-SEM), and findings show that trust in technology and UTAUT factors significantly impact AIABT. Besides, results show that age doesn’t moderate the role between trust in technology, UTAUT factors, and AIABT. According to researchers’ this study is among the first to investigate the variables affecting AIABT in Lebanon. This study highlights the practical implications of BT adoption in auditing in Lebanon by pointing out the need for case studies, workshops, educational programs, investing in IT systems, and developing regulatory frameworks to build trust and boost credibility in BT adoption.