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The Impact of Modern Internal Audit Activities on Improving the Quality of Environmental, Social, and Governance (ESG) Sustainability Reports in Industrial Companies
Objectives: The study aimed to examine the impact of modern internal audit activities -namely, the assurance role, the advisory role, and risk management- on the quality of environmental, social, and governance (ESG) sustainability reports in industrial companies. Methods: The study adopted ...
The Role of Financial Technology in Bridging the Digital Divide in the Financial Reporting Environment of Banks Operating in Gaza
Objectives: The study aimed mainly at scientific foundation by identifying the role of financial technology in reducing the digital gap in the financial reporting environment, to test the hypotheses of the study. Methods: The study relied on the descriptive analytical approach to clarify the ...
Digital Governance as a Framework for Enhancing Oversight and Transparency in Charitable Organizations in the Kingdom of Saudi Arabia
Objectives: The study aimed to determine the level of implementing the dimensions of digital governance (transparency and control) in charitable organizations in the Kingdom of Saudi Arabia, in addition to exploring the challenges these organizations face in applying digital governance and ...
The Role of Applying Artificial Intelligence (AI) in Enhancing the Quality of Accounting Information for the Sustainability of Saudi Corporations
Objectives: This study aims to analyze the role of artificial intelligence applications in enhancing the quality of accounting information for the sustainability of Saudi corporations. Methods: The inductive deductive approach was used in this study. The latest studies in this field were addressed, ...
ESG Disclosure Quality and Stock Price Resilience During the COVID-19 Pandemic: Evidence from GCC Countries
Objectives: This study evaluates whether the quality of ESG disclosures and the transparency of governance enhance the resilience of GCC corporations amidst the COVID-19 pandemic. Utilizing an accounting framework, ESG scores serve as proxies for the integrity and transparency of non-financial ...
Cultivating Green Consumers: The Impact of Digital Marketing on Sustainable Consumption in the Saudi Context
Objectives: This research paper explores the role of digital marketing in fostering sustainable consumption in Saudi Arabia, a country undergoing rapid economic and social transformation under Vision 2030. By examining the interplay between digital marketing strategies, consumer behavior, and ...
From Vision to Experience: Marketing Communication Innovation in Saudi Tourism
Objectives: Its primary aims are to investigate the innovative marketing communication strategies used in Saudi Arabia's tourism sector and explore gaps in current approaches to propose improvements that enhance audience reach, engagement, and international positioning. Methods: It employs ...
The Contribution of the Digital Economy to Job Creation and Sustainable Economic Development in Developing Countries
Objectives: The study aims to analyze the contribution of the digital economy to job creation and the achievement of sustainable economic development in developing countries during the period 2010-2025. Methods: This study adopted a quantitative panel-data technique by using data from 20-30 ...