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Determinants of Key Audit Matters Disclosure in Audit Reports: An Empirical Study on Listed Banks in the Saudi Stock Market
Objectives: This study aims to analyze the factors influencing the disclosure of key matters in the audit reports of Saudi banks listed on the stock exchange, focusing on the size of audit firms and economic conditions with including the impact of the COVID-19 pandemic. Methods: The study employed a ...
The Feasibility of Issuing a Central Bank Digital Currency in Jordan
Objectives: The study reflects indicators of financial inclusion and levels of digital transactions in Jordan, alongside the development of digital infrastructure, and highlights the existence of tangible potential for issuing central bank digital currencies, which would contribute to achieving financial ...
The Impact of Adopting the Concept of Social Responsibility on the Quality of Banking Services- An applied study at the National Bank of Najran
Objectives: The study explored the impact of adopting the concept of social responsibility on the quality of banking services, through an applied study at the National Commercial Bank in Najran. Methods: The study followed a descriptive analytical approach. It included an introduction that ...
An Analysis of Factors Influencing Interest Rate Spread in the Banking Sector, Empirical Evidence from Ghana
Objectives: This paper investigates the key drivers of interest rate spreads in the Ghanaian banking sector, using data from 15 commercial banks. Methods: The study adopts a quantitative research approach based on secondary data. Annual financial reports from the selected banks and economic ...