This study aims to examine the association between FinTech, board characteristics, and banks’ cash holdings in the Jordanian business environment. The study utilises data from 14 banks listed on the Amman Stock Exchange (ASE), covering the period from 2009 to 2024. It employs an econometric analysis of panel data, using ordinary least square (OLS) regression as the primary approach. In addition, the investigation applies various statistical methods, such as the two-stage least square (2SLS), the generalised method of moments (GMM), the dynamic model, and fixed effects regression to address causality and endogeneity issues in the study’s equations. Consequently, the study conducts data analyses to confirm the validity of the findings. The outcomes indicate that FinTech and board characteristics have a significant positive connection with banks’ cash holdings. These findings strengthen the assertions of consumer theory and agency theory. This investigation can help stakeholders, executives, bankers, customers, and policymakers in exploring the association between FinTech, board characteristics, and banks’ cash holdings in the context of Jordan. Furthermore, this study’s findings support the view that the banks in emerging economies should offer green loans for sustainability projects by leveraging FinTech adoption and board directors’ expertise to reallocate excess cash holdings. The novelty of the present paper lies in its explanation of the association between FinTech and board characteristics regarding banks’ cash holdings in Jordan. In addition, it opens paths for future works to delve into this literature area in the context of Middle Eastern countries, with a specific focus on Jordan. This investigation is one of the first attempts in Jordan to clarify these connections. Theoretically, it supports the assertions of consumer theory and agency theory as presented in Jordanian literature. Lastly, expanding the paper’s framework reach to other Middle Eastern nations would be valuable, particularly in light of the lack of research in this domain.

Despite growing recognition of blockchain technology’s potential to enhance traceability, verifiability, and integrity in financial reporting, empirical evidence from regulated banking environments in developing economies remains scarce. This study investigates whether blockchain adoption is positively associated with transparency and accounting disclosure in digital financial reports among Jordanian listed banks. A structured questionnaire was distributed to managers, financial managers, and accountants across 15 banks listed on the Amman Stock Exchange, yielding 312 valid responses. Partial Least Squares Structural Equation Modeling (PLS-SEM) with 5000 bootstrap subsamples was employed for data analysis. The results show that blockchain adoption is positively and significantly associated with transparency (β = 0.361, p < 0.001) and accounting disclosure (β = 0.437, p < 0.001), explaining 13.0% and 19.1% of the variance, respectively. These findings suggest that blockchain-enabled systems are perceived by banking professionals as contributing to greater reporting credibility. By providing empirical evidence from a developing economy banking sector, this study indicates that blockchain adoption may serve as a governance-supporting mechanism associated with improved perceived transparency and disclosure quality.