Financial technology (otherwise known as FinTech) refers to a type of technology and innovation that tries to improve and automate the delivery and use of financial services. Despite the importance of this technology in people’s financial transactions in improving the management of their financial operations, processes, and lives, there is a lack of empirical evidence about sustainable FinTech services in the Jordanian context. Consequently, this research examines the factors that influence the acceptance of FinTech services, which have a variety of social, environmental, and ecological benefits. This study proposes an integrated model by combining the extended technology acceptance model (TAM) with the perceived enjoyment as an independent variable and electronic word of mouth (eWOM) as a moderator variable simultaneously. A total of 304 responses from Jordanian citizens were analyzed by the quantitative method of partial least squares structural equation modelling (PLS-SEM). The result confirmed that perceived usefulness and perceived enjoyment have a significant and positive influence on users’ decision to use FinTech services. Meanwhile, eWOM is found to moderate the relationship between perceived usefulness and Jordanians’ decisions to use FinTech services. Finally, this study provides practical implications for managers to encourage them to provide adequate, reliable, and sustainable services to their customers at a reasonable cost that fit their demands and ultimately improve their living standards. Current study limitations and future research directions are presented in the last section.

Purpose: This paper aims to investigate the role of forensic accounting skills in enhancing auditor’s self-efficacy towards fraud detection in Egypt. Additionally, it explores the moderating effect of computer-assisted audit techniques and tools (CAATTs) application on the relationship between accounting and auditing skills and auditor’s self-efficacy, as well as its role in enhancing fraud detection. Design/methodology/approach: A cross-sectional survey was developed and distributed to 117 external auditors working in Egypt. Partial least square structural equation modelling is used to examine the study hypotheses. Findings: The results show a significant direct relationship between effective communication skills, psycho-social skills, accounting and auditing skills and an auditor’s self-efficacy. Additionally, the results show a significant direct relationship between auditor’s self-efficacy and fraud detection. It is revealed that CAATTs application moderate the relationship between auditor’s self-efficacy and fraud detection. In contrast, the results do not show a significant relationship between technical and analytical skills and auditor’s self-efficacy. Originality/value: The originality of this research paper lies in its exploration of the role of forensic accounting skills in enhancing auditor’s self-efficacy towards fraud detection in Egypt. It sheds light on the role of improved auditor’s self-efficacy in detecting fraud. Additionally, this study further enhances the understanding of the potential benefits of using technological advancements in the audit process. It provides insights for accounting professionals and regulatory bodies in Egypt, highlighting the importance of leveraging forensic accounting skills and using CAATTs to enhance fraud detection efforts.

This study aims to examine the link between sustainability reporting and information asymmetry in family- and non-family-controlled firms for a sample of 641 UK firms listed in the FTSE all-share index during the period 2010–2017. The findings show a negative and significant relationship between sustainability reporting and IA. The results also show that the sustainability reporting–information asymmetry nexus is weaker in family-controlled firms. The findings of this study should improve our understanding of sustainability reporting motivations, particularly in companies that are controlled by families. Moreover, an explanation of the role of family-controlled firms in mitigating or exacerbating this relationship will surely help the British regulators improve corporate governance rules related to various ownership structures. For policy makers, it is important to confirm that sustainability reporting is representative of actual corporate activities and is not only used to mislead stakeholders.

Purpose: This study aims to empirically investigate the role of accounting information quality (AIQ) as a mediating factor in the relationship between knowledge management (KM) processes and business performance (BP) of the financial institutions (FI) operating in Jordan.Design/methodology/approach: Based on a literature review and knowledge-based theory, an integrated conceptual framework has been developed to guide the study. The study’s conceptual framework is constituted of three primary constructs, namely, KM processes (acquisition, integration and utilization), BP (financial indicators and non-financial indicators) and AIQ conceptualized using the International Accounting Standard Board’s (2010) framework fundamental qualitative characteristics (relevance, understandability, faith representation and comparability). Data has been collected through a self-administered questionnaire applied to 247 respondents. The targeted respondents have been FIs (commercial banks and insurance companies) in Jordan.Findings: The main findings supported accounting information as a mediator factor in enhancing the relationship between the FIs’ KM process and BP (FI) operating in Jordan.Originality/value: This study contributed to theory by filling a gap in the literature regarding the role AIQ as a mediator factor between the KM process and BP of the FI operating in Jordan as a developing country.

The aim of this paper is to explore the potential correlation among operational risk and the profitability of Islamic banks in the MENA region. Different measures for profitability were relied upon in previous studies, however, in this article depend on return on assets and return on equity to measure profitability, and efficiency ratio calculated by operating expenses to total assets to measure operational risk. To achieve this objective, the sample comprises 20 Islamic banks from 12 MENA countries, creating panel data for a period of ten years from 2011 to 2020. The analysis was conducted using fixed effect models. The study will analyze and interpret the findings from two financial performance measures, namely, ROA and ROE to get insights into the banks' overall financial situation and their ability to generate profits from their assets and equity. Using one type of operational risk measured by (efficiency ratio) as an independent variable, along with profitability measures by (ROA and ROE) as dependent variables. These measures had a significant negative impact by the operational risk measured by (efficiency ratio). This means when the operational risk increases, this indicates that the management is not controlling the operations of the bank in the best way and inability or failure of the bank's management to effectively utilize the available resources and assets to generate satisfactory profits. This leads to an increase in the operating expenses and hence a decrease in profitability measures.