This study explores the relationship between institutional shareholders and climate-related disclosure (CRD) and how sustainability committees influence this relationship among publicly listed Malaysian firms. For the analysis, 990 firm-year observations were studied from 198 highly polluting firms from 2021 to 2024. A strong CRD index was designed using the recognized climate reporting frameworks and well-grounded literature to assess the level of climate-related disclosure. Fixed-effects and hierarchical panel regression models show that CRD increases when institutional investor ownership increases, meaning firms with more institutional investors disclose more information on climate-related topics. In addition, a sustainability committee at the board level greatly improves this relationship by highlighting the positive impact of strong internal governance. As a result, such committees establish climate management and improve communication with investors, making the firm’s actions more transparent. The findings of this study are consistent with agency and legitimacy theories because institutional investors assist in monitoring firms’ environmental performance, and sustainability committees help the company maintain these standards internally. Further, this study helps grow the understanding of corporate governance (CG) and sustainability by pointing out that the presence of institutional owners and sustainability committees can promote openness about climate matters. Accordingly, these findings can guide policymakers, investors, and business leaders in boosting responsible environmental reporting and sustainable business practices in developing countries.

The study aims to investigate how organizational culture affects the relationship ‎between accounting information systems (AIS) and the overall performance of Jordanian ‎small and medium-sized projects. A poll was conducted with senior executives from several ‎small and medium-sized Projects in various industries. Structural Equation Modeling (SEM) ‎analysis was applied to test the direct and moderating effects. According to the study, the ‎relationship between small and medium-sized projects' performance and accounting ‎information systems is influenced by organizational culture, as the moderating role is ‎statistically significant. The findings show that the organizational culture's consistency, ‎adaptation, and mission are important and shape the impact of the AIS, which has a major ‎effect on the performance of Jordanian small and medium-sized projects. The study ‎concludes that ethical cultures have an impact on and a moderating effect on the impact of ‎AIS, which ultimately affects the performance of small and medium-sized projects. Jordan is ‎a developing nation with underdeveloped institutions and systems. There is a lack of studies ‎on the impact of AIS and organizational culture on the success of small and medium-sized ‎Projects because these entities are still in the early stages of development. This is because ‎businesses and organizational structures are relatively new. Regarding how national culture ‎affects organizational culture, institutions, and the usage and caliber of accounting data, ‎Jordan's culture is very different from that of developed countries and even from that of ‎other Arab states. Thus, the study adds to the body of existing work in both a theoretical and ‎contextual sense by examining the moderating impacts of organizational culture, AIS, and ‎small and medium-sized projects' performance from the perspective of rising nations. The sole ‎method of evaluating performance was through collective perceptions of managers and ‎owners, which limited the study‎.

Adoption and adherence to corporate governance are issues that have grown in significance recently and are relevant to businesses of all sizes, including small and medium-sized businesses. The purpose of this study is to investigate how corporate governance adoption affects Jordanian SMEs' performance and firm competitiveness. The research design used in the study is cross-sectional, and quantitative techniques were used. From Aman in Jordan, one hundred managers or owners of SMEs were chosen. Using Smart PLS software, a structural equation modelling system was used to analyze the gathered data. The study's main conclusions showed that their adoption of corporate governance greatly and favorably impacted SMEs' competitiveness and performance. The study offered suggestions and had some useful ramifications. Because it affects both the economy and the commercial sector in practice, this paper bridges the theoretical and practical divide. It can be applied to research, teaching, and public policy (since it adds to the body of knowledge, especially regarding SME corporate governance in emerging markets). This article's framework for further, comparable research in other emerging market locations to evaluate the findings' generalizability is a crucial component.

This study advances the intelligent-accounting literature by examining how AI-based tools embedded in accounting systems shape sustainable financial decision-making in Gulf Cooperation Council (GCC) listed firms. Using a panel of 52 listed firms across the six GCC states over 2015–2024, the study apply the two-step system generalized method of moments (system GMM) to address dynamic persistence and endogeneity. Sustainable financial decision-making (SFD-M), proxied by ESG performance, is dynamic and path dependent: the lagged dependent variable is positive and significant across specifications. AI tools adoption (AI-TA) has a positive effect on SFD-M that is marginally significant, offering suggestive rather than conclusive evidence that AI-enabled accounting systems support more sustainability-oriented decisions. The digitalization index (DI) is insignificant in baseline models, indicating that digital infrastructure alone does not improve sustainability outcomes without complementary capabilities. Mechanism tests provide only weak evidence that AI-TA and DI raise accounting intelligence (AC-INT) or data quality (DQ), proxied by earnings quality; the estimated technology–mechanism links are positive in sign for AI-TA but statistically insignificant. In the full dynamic model neither DQ nor AC-INT is a significant direct driver of SFD-M, and bootstrapped indirect effects through both mechanisms are statistically indistinguishable from zero, so the data do not support the proposed mediation. Moderation analysis shows that ethical governance (EG) significantly strengthens the sustainability payoff of accounting intelligence and data quality: the AC-INT×EG and DQ×EG interactions are positive and significant even though the corresponding main effects are not. By integrating direct, mediated, and moderated pathways within a dynamic panel, the study offers theory-based and practical guidance for AI-driven sustainable finance in emerging markets.