Suhaib Anagreh’s research while affiliated with Higher Colleges of Technology and other places

RegTech presents a modern approach to overseeing and ensuring compliance within the high-tech sector. Nonetheless, applying technological solutions to reduce the costs associated with supervising tax-related activities can sometimes clash with regulatory authorities’ interventions. Hence, the research sought to delve into the influence of RegTech on tax compliance. This study focused on the workforce within Jordan's telecommunications firms and employed a cross-sectional design to gather data from 408 employees. The analysis leaned on structural equation modeling to validate the research hypotheses. The study culminated in the discovery that RegTech dimensions, especially smart contracts, exerted a noteworthy and affirmative impact on tax compliance. As a result, the research furnishes a series of recommendations and suggestions for various stakeholders involved in this domain.

Sustainability has become a crucial consideration for businesses, with companies implementing various initiatives to foster sustainable practices. Investors are increasingly focusing on a company's environmental disclosure and integrating it into their investment decisions. This research aims to explore the impact of sustainability disclosure on investment decision-making. It employed a cross-sectional design and gathered data from 488 brokers working in financial brokerage firms on the Amman Stock Exchange. The study used a structural equation approach to validate its hypotheses. The results indicated that all dimensions of sustainability disclosure, particularly governance disclosure, had a significant positive impact on investment decision-making. As a result, the research recommends prioritizing ongoing education and training in sustainability, improving speculators’ access to ESG data, and diversifying their sources for ESG research.

In recent times, the concept of financial inclusion within the digital landscape has garnered significant attention, especially in developing economies. This surge in interest is closely aligned with the increased accessibility and availability of information technology, which has facilitated easier access to banking services. Traditional brick-and-mortar banks have been progressively replaced by virtual banking via mobile devices. The prevalence of mobile banking and smartphone-based payments has witnessed substantial growth. Against this backdrop, this paper endeavors to investigate the pivotal role played by mobile payment in advancing digital financial inclusion. The study harnessed the strengths of a cross-sectional research design, employing a quantitative questionnaire distributed to 239 customers actively using Jordanian banking applications. The research findings underscore the significant and affirmative impact of mobile payment dimensions, particularly those derived from the UTAUT framework, with social influence emerging as the dimension with the most substantial effect size on digital financial inclusion. Considering these findings, the paper offers a set of recommendations, prominently advocating for policymakers to bolster regulatory frameworks that foster creativity, financial literacy, and educational initiatives seamlessly integrated into mobile payment platforms, thereby enhancing users’ knowledge and their ability to make sound financial decisions.

In the era of Industry 4.0, organizations are making unremitting efforts to explore new technologies that enhance the effectiveness and efficiency of their internal processes, including improving audit quality. Among the many technologies produced by artificial intelligence, robotic process automation is one of the most mentioned for its ability to adapt to audit procedures. Therefore, this research sought to highlight the role of robotic process automation using the dimensions of the unified theory of acceptance and use of technology in internal audit quality. The research targeted a population of financial managers of commercial banks listed on the Amman stock exchange, where a convenience sample was obtained consisting of 142 managers with a response rate of 86%. Survey data were analyzed using structural equation modeling (SEM) to verify the research hypotheses. The results of the research indicated that the dimensions of robotic process automation had a positive impact on internal audit quality, as the impact size ranged in descending order from functionality to ease of use. Accordingly, adopting robotic process automation supports the theory of regulatory compliance by consistently and accurately checking transactions and processes against regulatory requirements. Furthermore, customizing robotic process automation solutions helps internal audit procedures address specific regulatory requirements, such as compliance with Basel Internal Audit Standards, demonstrating their practical relevance and alignment with industry-specific considerations.

Blockchain technology, as a relatively new innovation, is finding applications in various industries to enhance data reliability. Its ability to foster trust between transacting parties in economic activities is particularly valuable, and this aligns with the core purpose of auditing, which often arises from a lack of trust. Therefore, blockchain has the potential to significantly advance audit practices. This study aimed to demonstrate the impact of blockchain characteristics on external audit quality, with a specific focus on Jordanian small and medium-sized enterprises (SMEs). The research employed a cross-sectional design and collected data from 329 employees working in financial and accounting departments. Using structural equation modeling, both the measurement model and structural model of the study were assessed. The findings of this study indicated that all blockchain characteristics play a positive role in enhancing the quality of external audits. Consequently, the paper recommends a comprehensive strategy that encompasses investments in education and training programs for auditors. This strategy aims to ensure that auditors possess a profound understanding of blockchain technology and its relevance to auditing practices.

Recently, digital systems have achieved dynamic developments in terms of their ability to enhance firm performance. These developments contributed to a radical evolution in the manner of the accounting process to provide an educated decision-making process and promote firms to interact with new technological developments in order to maintain their competitiveness. Therefore, the electronic accounting approach had the credibility of the firm’s performance in a way that cannot be overstated. Nevertheless, related literature has demonstrated that the success of electronic accounting depends on several critical factors. Accordingly, this paper sought to investigate the impact of e-accounting systems on the firm performance of hypermarkets in Jordan. A quantitative approach was applied to gather primary data from 20 hypermarkets in Amman. 152 responses from financial employees were acquired which constitute 84.4%. Structural equation modeling (SEM) is deemed the statistical method used for data analysis and hypotheses testing. The findings of this paper revealed that all dimensions of e-accounting systems, i.e., system quality, information quality, and service quality, had a positive significant impact on firm performance. Hence, a set of recommendations was provided to these firms’ managers, the most notable was to select a reputable e-accounting software vendor that specializes in the retail sector, ensuring that the chosen system ac-accommodates features specifically designed for hypermarket operations such as inventory management and point-of-sale integration. The paper revealed many limitations and future suggestions that were mentioned.

The integration of big data analytics into the banking sector holds great promise for educated financial decision-making. However, the effective use of this potential requires a comprehensive governance framework tailored to local dynamics. This research proposes a framework supported by empirical evidence on the impact of big data governance on financial decision-making in the Jordanian banking sector. The research was applied to a sample of 168 financial managers in 16 banks operating in Jordan, with a response rate of 76.4%, through a cross-sectional approach designed for this purpose. Structural equation modeling was used to verify the research assumptions and analyze its data. The research reached a result that supports its hypotheses, which indicate that the dimensions of big data governance, i.e., structural governance, procedural governance, and relational governance, had a positive significant impact on financial decision-making. Accordingly, a series of theoretical recommendations centered around developing a tailored governance framework that combines international best practices with Jordan's organizational and cultural nuances. In addition to empirical recommendations, including the experimental implementation of the governance framework in selected banks, to facilitate obtaining experimental insights about the practical application and the challenges it may face.

This research examined how virtual reality technology affects the marketing performance of the fashion industry in Jordan. Based on a sample composed of 528 online customers, structural equation modeling (SEM) was utilized as a statistical approach for hypothesis testing. The research findings demonstrated that virtual reality technology had a positive significant impact on marketing performance. This examination provides many implications that managers in the fashion industry in Jordan could recognize, the most notable was encouraging them to focus on increased product demos utilizing virtual reality technology in order to improve customers' comprehension of the product and boost their confidence when making purchase decisions.