This study focused on a current study on Islamic finance and financial technology as well as prospective topics for future research. As a bibliometric and visualization tool for the Web of Science core collection database and viewer-based literature, 918 papers dealing with Islamic finance and financial technology authored between 1999 and 2022 were analyzed. Cluster analysis, all-keyword co-occurrence analysis, and bibliographic coupling mapping are all investigated in the study. This research enables us to propose future research paths that may be useful in reflecting on the significant impact that technology will have on the growth of Islamic finance and financial technology. The survey discovered four main research trends: the first trend shown is “Financial Inclusion and Corporate Governance in Islamic Fintech”. The second trend focuses on “information technology and future financial Islamic services”. The third trend is “The Transformation of Islamic Finance: How Fintech is Changing the Game”. The fourth trend is related to “Islamic Finance: A Growing Force in the Digital Age”. This study provides a comprehensive analysis of research trends at the intersection of Islamic finance and financial technology, identifying future research directions.

The study aims to investigate the moderating effect of the board independence on the COSO components (Control Environment, Risk Assessment, Information and Communication, Control Activities and Monitoring), and the financial performance in the Jordanian banks. This paper used 109 usable questionnaires from financial managers, internal control managers and internal Auditors and the secondary data of the Jordanian banks reports. The collected data were analyzed utilizing Statistical Package for the Social Sciences. The study shows new findings and unique contribution to the impact of COSO components on the financial performance of Jordanian banks; the results show a positive relationship between COSO’s components and financial performance (ROI, ROE). It also presented a statistically significant impact of two components (Control Activities and Control Environment) on ROI. In addition, the study showed that the association between COSO control components and the financial performance is positively moderated by board independence. This study provides a unique contribution to other studies of the impact internal control systems based on the COSO components control and their impact on the financial performance, as well as the moderator effect (board independence) on this relationship in the Jordanian banks. The results of the study support the agency’s theory in which the level of financial performance satisfactory to shareholders will reduce the agency’s problem and costs, and thus a new scientific shareholder path added to accounting literature that explains the relationships and impacts between COSO.

This research investigates the impact of green innovation (Gre-inn) on earnings management (EM) in MENA energy companies, taking into account, moderating effect of integrated ESG reporting (ESGC). Based on a sample of 1,747 firm-year observations from the period 2008–2024 results indicate that there is a positive and significant relationship between environmental innovation (Gre-inn) and EM, which implies that environment-driven innovations—triggered by regional clean-energy transitions—can be strategically employed to mold reported performance. ESGC also has a weakly positive effect on EM and reinforces the Gre-inn–EM relationship, suggesting that transparent sustainability disclosure enhances managers’ discretion in managing earnings. Robustness tests validate the findings. These findings are critical for developing MENA economies as both significant reforms and renewable projects along with evolving reporting frameworks are transforming the energy sector.