The purpose of this study is to look into the role of internal audit (IA) in reducing the effects of creative accounting (CA) on financial statement reliability in Jordanian Islamic Banks. The research study used the survey methodology to examine the role of internal audit (including independence and objectivity, verifiability, professional care, and neutrality) to reduce the effects of CA on the reliability of financial statements in Jordanian Islamic Banks. The population consists of all practicing auditors in Jordanian Islamic Banks, with a sample of 100 practicing auditors chosen from the total population of 143 auditors using a simple random selection approach. The questionnaire was distributed to the internal auditors working in these banks. Moreover, the primary data were analyzed using the partial least squares (3.3.3) software. The results showed that there was a role for IA (including independence objectivity, verifiability, professional care, and impartiality) in limiting the effects of CA on the reliability of financial statements in Jordanian Islamic Banks.

Arab Islamic Bank faces challenging marketing conditions and an increasingly competitive environment in the sector. This study utilizes a descriptive-analytical approach and examines the impact of digital marketing on customer satisfaction at Arab Islamic Bank, taking into account digital communication and discourse analysis. In light of this, a conceptual model proposed based on previous studies. The model incorporates the dimensions of digital marketing (attraction, immersion, retention) as independent variables, while the impact on customer satisfaction is the dependent variable. The questionnaire distributed to 300 participants via Google Forms, and a random sampling method used to select respondents. The statistical analysis program (SPSS) used to analyze the data and test the hypotheses, which included 300 responses. The results showed a significant impact of digital marketing, in all its dimensions, on customer satisfaction. Furthermore, artificial intelligence, in conjunction with digital marketing, in discourse analysis helped institutions analyze written discourse from consumers on social media platforms, which enhanced their understanding of customer behavior and, consequently, enhanced customer satisfaction. This enhanced the mechanism for providing appropriate banking services based on customer feedback.

The study explores the link between digital leadership and cloud intelligence in the context of ethical artificial intelligence (EAI) in relation to three telecom operators in Jordan: Orange, Zain, and Umniah. A total of 424 e-questionnaires were also sent to managers (senior and junior) and staff. The results were processed using SmartPLS4 in PLS-SEM. These results demonstrate that we can develop improved cloud technology solutions to enhance our ethical AI capabilities. This ethical AI facilitates the mediating process in the link between digital leadership and business innovation. Findings lead telecom companies to be much more responsible and ethical in their responsiveness and trust-building with the help of AI-induced cloud intelligence. Finally, the results will summarize theoretical and empirical evidence about responsibility dimensions in AI innovation and data-intensive telecom companies. Along with other important variables such as innovation and integrity, the study emphasizes that telecom managers in today's digital leadership era are expected to think ahead to ensure that both technological advancement and corporate social responsibility not only develop but genuinely prosper.