Mohammad Zakaria Ahmad Alqudah

• University of Valencia

This research examines deeply the correlation between environmental, social, and governance (ESG) principles and Industry 5.0. The researchers adopted a systematic strategy by going back to different literature reviews, investigating 97 published papers (published between June 2024 and 2019) to highly analyze this developing sphere. We utilized a b...

Purpose This study aims to consolidate existing research on digital technology in business education, focusing on adoption determinants, theoretical frameworks and implementation challenges. Design/methodology/approach A hybrid literature review was conducted. The first phase involved a keyword co-occurrence analysis of 254 Association of Business...

This study investigates how environmental, social, and governance (ESG) factors affect the financial performance of fintech companies in Jordan, with a focus on sustainable fintech practices. The study employed a survey methodology, distributing questionnaires to employees in the Jordanian fintech sector to gather primary data. The data were analyz...

The Performance, Efficiency, and Sustainability in Islamic Banks literature was thoroughly reviewed using a bibliometric approach that gathered 1,031 publications from Scopus-indexed journals published between 2008 and 2023. We sorted nations, institutions, sources, papers, and writers by performing an exhaustive data analysis using a suite of tool...

Purpose The primary aim is to identify and examine the critical success factors (CSFs) in FinTech that influence social responsibility (SR). This study aims to differentiate between internal factors (e.g. risk management, innovation, regulatory compliance, technology integration) and external factors (e.g. market conditions and regulatory changes)...

BACKGROUND: The study deeply explores the thriving domains of artificial intelligence (AI) and machine learning (ML) in corporate governance. OBJECTIVE: The study aims to thoroughly examine the rapidly developing fields of artificial intelligence (AI) and machine learning (ML) in corporate governance. METHODS: After completing an in-depth analysis...

This paper addresses the pressing concern of corporate tax evasion recognized by several nations, employing insights from public choice theory and tax compliance theory. The research aims to evaluate the ramifications of corporate tax evasion on public revenue, public expenditures, tax rates, and the prevailing budget deficit. Methodologically, the...

This study conducts a comprehensive bibliometric and content analysis of scholarly articles investigating the relationship between leadership and organizational commitment. Utilizing the Web of Science Core Collection database, the research encompasses a rigorous search strategy focused on terms such as “leadership”, “distributed leadership”, “tran...

This study aims to thoroughly examine the landscape of COSO-related auditing research by analyzing 375 publications from 2003 to 2023 after rigorous filtering. Using tools such as the Web of Science Core Collection, Biblioshiny R package, and VOSviewer, the study uncovered a significant annual publication growth rate of 2.51%, indicating collaborat...

Information systems have greatly enhanced companies’ capabilities to record, track, and measure performance. This study examines the factors influencing employees’ use of accounting information systems (AISs) in Sudan’s top five oil companies and investigates how these systems impact both financial and non-financial performance. Furthermore, it eva...

This paper addresses the pressing concern of corporate tax evasion recognized by several nations, employing insights from public choice theory and tax compliance theory. The research aims to evaluate the ramifications of corporate tax evasion on public revenue, public expenditures, tax rates, and the prevailing budget deficit. Methodologically, the...

This research significantly contributes to comprehending the body of work surrounding green economics and sustainable economies by methodically reviewing and categorizing papers from the Web of Science (WoS) core collection. It highlights key authors, subjects, publishing sources, and nations relevant to green economic studies by meticulously analy...

This paper addresses the pressing concern of corporate tax evasion recognized by several nations, employing insights from public choice theory and tax compliance theory. The research aims to evaluate the ramifications of corporate tax evasion on public revenue, public expenditures, tax rates, and the prevailing budget deficit. Methodologically, the...

This study focused on current research on creative accounting and external auditors as well as prospective topics for future research. In the Web of Science Core Collection, a bibliometric and visualization tool for the Web of Science and viewer-based literature, 465 research articles dealing with creative accounting and external auditors authored...

Purpose- This study aims to address the existing gaps in the body of knowledge on sustainable technologies in the Environmental, Social, and Governance (ESG) field. It achieves this by employing a rigorous systematic review methodology and using VOSviewer and Biblioshiny software to analyze a comprehensive dataset of 1,603 papers from the ABS 2023...

This study emphases on the top management empowerments to internal auditors, namely, general qualification, electronic qualification and independence, affecting quality of electronic internal audits in the Jordanian Listed Service Companies. This paper used 144 usable questionnaires from internal auditors in the Jordanian listed service companies....

This study looked at 8760 Web of scientific research publications about digital learning in scientific education. The researchers discovered seven clusters with 59 affiliations, 36 keywords, and 135 authors from 28 countries using bibliometric and text analysis approaches. The study provides useful insights into the present status of digital learni...

This paper explores the state of the art in the cryptocurrency literature, with a special emphasis on the links between financial dimensions and ESG features. The study uses bibliometric analysis to illustrate the history of cryptocurrency publication activity, focusing on the most popular subjects and research trends. Between 2014 and 2021, 1442 p...

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 wer...

The study aimed to explore the role of information technology in raising the efficiency of the Amman Stock Exchange, mediated by the behavior of the stock prices. The study chose a sample consisting of 24 companies that are listed on the Amman Stock Exchange. The study used the average of the abnormal return of the stocks gained by companies throug...

The study aims to demonstrate the role of the domestic savings gap in the Current Account (CA) balance in Jordan, by analyzing the size and development of the domestic savings gap in Jordan. As well as analyzing the role of domestic savings in the CA, and balance in Jordan. Auto Regressive Distributed Lag (ARDL) and Bound Testing methodology were u...

CITATIONS 0 READS 564 7 authors, including Some of the authors of this publication are also working on these related projects: finance View project The effect of credit facilities granted by commercial banks on the Jordanian economy View project

The purpose of this study was to look at the impacts of COVID-19 on the Jordanian banking industry and how it affects the use of the conditional accounting conservatism concept. This study’s sample consists of 16 banking institutions listed on the Amman Stock Exchange (ASE) and 64 observations from December 2018 to July 2021. A multiple linear regr...

The influence of the quality accounting information on the decisions of financial statement users in Jordanian industrial corporations is examined in this research paper. The survey method is used by industrial enterprises to contribute to the ASE. In order to determine the quality of accounting information and its influence on the judgments of use...

This study is aimed to investigate the effect of economic variables on stuck return in Amman Financial markets and reflect to the research variables. Macroeconomics factors play an important role in the performance of the stock. Investors have an intention that fluctuation and forecast are easier if the research of market variables will be identifi...

The objective of this study was to develop a liquidity risk measurement model for Islamic banks. Liquidity was calculated using a set of ratios: the investment ratio, the capital adequacy ratio, the financial performance ratio, asset return, and the equity return ratio. The study was based on a simple and multiple linear regression analysis, follow...

The purpose of the study is to determine the impact of increased taxes on the profits of Jordanian commercial banks and their financial sustainability as listed on the ASE, as well as the applicability and reliability of this method in determining the impact of increased taxes on the profits of Jordanian commercial banks and forecasting these risks...

ABSTRACT This study is a research upon the effect of credit facilities granted by commercial banks on the Jordanian economy. Therefore, the research has been divided into five chapters that include introduction, literature review, methodology, data findings and conclusion. Credit facility is a type of agreement that is made with the bank along with...

The study aimed to indicate the most prominent components of the credit policy in Islamic banks of Jordan and to indicate the factors affecting those banks. The descriptive and analytical approach used SPSS to collect data through the design of a questionnaire distributed to the study sample and the study reaches the following results: There are no...

This study aims to research upon the effect of credit facilities granted by commercial banks on the Jordanian economy and the objectives of research includes the identifying the impacts of credit ratings on the Jordanian economy along with providing suitable recommendations. Therefore, the research has been divided into five chapters that include i...