This study examines the effect of female representation in boardrooms on Environmental, Social, and Governance (ESG) disclosure in listed firms in Saudi Arabia. The study examined 200 highly polluting firms from 2019 to 2023 and constructed a robust ESG disclosure index with 62 items benchmarked against international and Saudi ESG disclosure-related guidelines, as well as well-grounded literature. The findings show that female representation on firm boards is positively and significantly associated with ESG disclosure, suggesting that Saudi-listed firms that ensure and promote female representation on their boards are more likely to provide more comprehensive ESG disclosures than others. The results highlight the role of board diversity in governance reforms and its alignment with Saudi Vision 2030’s gender inclusion goals. This study contributes to the corporate governance (CG) and sustainability literature by emphasizing how board gender diversity strengthens ESG reporting, regulatory compliance, and corporate resilience. The introduced findings are relevant for policymakers, investors, and corporate leaders seeking to foster sustainable business practices and improve ESG performance in emerging markets.

Purpose: The study aims to identify the role of forensic accounting in reducing financial corruption practices and improving the quality of financial reports by applying it to Saudi joint stock companies. Methodology: the study used descriptive approach, conducted a questionnaire to collect data and distributed it to the study’s population consisting of shareholders, investors, and workers in joint-stock companies in the Kingdom of Saudi Arabia. Results and conclusion: The most important results of the study were that forensic accounting played a major role in combating financial corruption and business sustainability, and that academic and practical qualifications have a very important impact in discovering financial corruption, and the effectiveness of forensic accounting also led to improving the quality of financial reports. The researcher also recommends the necessity of adopting the subject of forensic accounting within the educational curriculum as a basic subject, as a preliminary step toward advancing the profession of forensic accounting, cooperating with educational institutions and investing in appropriate technology. Originality/value:The study is distinguished that it addresses the role of forensic accounting in improving the suitability and credibility of financial reports and business sustainability in the Kingdom of Saudi Arabia through cooperation with educational institutions in establishing the concept of Forensic accounting and the best use of technology.

This paper explores how green digital technologies (GDTs)—ERP systems, cloud software, IoT, artificial intelligence, and big data analytics—can be used to improve the quality of ESG disclosures of industrial listed companies in the Amman Stock Exchange (ASE). Based on the institutional isomorphism theory, we examine how the relationship between coercive, mimetic, and normative institutional pressures and adopting green technology interacts to effect sustainability reporting practices. Using panel data pertaining to 30 ASE-listed industrial companies during the 2020–2024 period (N = 146 firm-year observations), we applied pooled OLS and random effects frameworks characterized by a strong clustering of standard errors. The findings show that the Green Digital Technology Index is positively and significantly associated with ESG disclosure scores (Pooled OLS: β = 5.448, t = 2.367, p = 0.019; Random Effects: β = 5.941, t = 2.507, p = 0.024), with adopting firms having an average score that is 1.73 points higher. Its largest effect is on the environmental dimension (β = 3.460, p = 0.074). Institutional pressures do not moderate the GDT–disclosure relationship; however, mediation analysis indicated that institutional pressure significantly predicts GDT adoption (β = 0.098, p < 0.001), suggesting that institutional forces are linked to disclosure quality through their association with technology adoption rather than through direct effects, indicating that institutional forces exert their influence through technology adoption. Disclosure quality is negatively associated with CEO duality (β = −4.863, p < 0.001). These results are consistent with the interpretation that green digital technologies serve as a transmission channel through which institutional pressures are associated with enhanced sustainability disclosure in emerging markets.

Artificial intelligence (AI) innovations are rapidly advancing and hold significant potential to transform accounting education. This study explores faculty perspectives on leveraging AI techniques to enhance accounting pedagogy within Saudi Arabian higher education. A mixed methods approach combining surveys, interviews, and observations was utilized to gather both qualitative and quantitative data from 45 accounting instructors across multiple universities. Participants provided key insights on current teaching practices, readiness to integrate AI tools, and perceived impacts on student outcomes. Results revealed largely positive views regarding the value of AI applications such as adaptive learning programs, simulations, and predictive analytics to improve student engagement, collaboration, and personalized support. However, gaps emerged in formal strategic plans guiding integration and faculty training to optimize AI adoption. Recommendations centered on developing clear institutional roadmaps, expanding professional development, launching pilots of promising AI courseware, and assessing progress through a dedicated Center of Excellence. Addressing preparation barriers while leveraging positive attitudes can help unlock AI's full advantages. This study concludes AI integration in accounting education holds meaningful potential to advance pedagogy but requires concerted, coordinated efforts filling strategic gaps to ensure appropriate, ethical, and sustainable implementation. An agenda centered on thoughtful adoption balancing guidance, exploration of emerging tools alongside new competencies, and continuous evaluation of real-world impacts is instrumental as technologies progress.

The paper explores how Green digital technologies (GDTs) - ERP systems, cloud, IoT, artificial intelligence, and big data analytics can be used to improve the quality of ESG disclosures of industrial listed companies in the Amman Stock Exchange (ASE). On the basis of institutional isomorphism theory, we examine the relationship between the coercive, mimetic and normative institutional pressures and adoption of green technology interaction on the sustainability reporting practices. On the basis of panel data of 30 ASE-listed industrial companies during the period of 20202024 (N = 146 firm-year observations), we use pooled OLS and random-effects frameworks characterized by strong clustering of standard errors. Findings show that Green Digital Technology Index has a positive and significant agreement with the ESG disclosure scores (0.019; 0.024; 2.486, p value 0.019; 2.507, p value 0.024), with adopting firms having an average score of 1.73 higher. Its impact has been the most significant to the environmental aspect ( = 3.460, 0.074) = 0.074. Although institutional pressures fail to modulate the GDT-disclosure relationship, mediation analysis shows that institutional pressure is also a powerful predictor of GDT adoption (0.098, p 0.100), indicating that institutional forces play the role through technology adoption. The quality of disclosure has a negative relationship with CEO duality ( -4.863, p < 0.001). The results validate the assumption that the green digital technologies are a transmission mechanism where institutional pressures are converted to an enhancement of sustainability disclosure in the emerging markets.

Does mandatory sustainability disclosure improve the quality of corporate financial reporting immediately, gradually, or with delay? We address this question using Saudi Arabia’s January 2021 Tadawul ESG Disclosure Guidelines—the first comprehensive sustainability disclosure framework in the Gulf Cooperation Council and a uniform, accurately dated regulatory shock affecting all listed firms. Using a balanced panel of 135 non-financial firms over 2017–2024 (1080 firm-year observations), we estimate absolute discretionary accruals from the Modified Jones Model and employ event-time fixed-effects regressions with Driscoll–Kraay standard errors robust to heteroskedasticity, autocorrelation, and cross-sectional dependence. We document a temporal paradox: reporting quality did not change in the announcement year (2021), deteriorated significantly in 2022 (+28%) and 2023 (+38%) relative to the pre-reform baseline, and then improved significantly in 2024 (−17%). The pattern survives performance-matched discretionary accruals, exclusion of the 2020 COVID-19 year, a placebo test, sectoral disaggregation across nine Tadawul-aligned industry groups, and a battery of pre-reform firm characteristics. Heterogeneity analysis identifies the underlying mechanism: voluntary pre-2021 ESG disclosers and firms with stronger pre-reform governance exhibit amplified short-run deterioration, while larger firms with pre-existing reporting infrastructure show a substantially attenuated paradox. These patterns are jointly consistent with the adjustment-cost mechanism we develop: the reform redirected scarce reporting governance toward the new disclosure margin during a three-year compliance buildout, after which the constraining effect on accrual-based earnings management emerged. The findings carry direct implications for the design and evaluation of mandatory sustainability disclosure reforms currently advancing across emerging and developed markets.