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Green Information Technology Adoption and Its Drivers in Palestinian Industrial Firms: Evidence from the Southern West
Objectives: This study aimed to explore the status of Green Information Technology (Green IT) adoption among Palestinian industrial enterprises in the Hebron and Bethlehem governorates across the dimensions of green use, green procurement, and green disposal. In addition, the study examined ...
Green Accounting - Environmental Disclosure as A Mediator Between Green Accounting and Corporate Sustainability of Saudi Corporations
Objectives: This study traced green accounting in Saudi corporations in terms of its presence and impact on corporate sustainability, and environmental disclosure as mediator variable between green accounting and corporate sustainability. Methods: The Inductive and analytical methods were ...
Study of the Integration of Artificial Intelligence and Blockchain Technologies and Their Role in Enhancing Efficiency and Sustainability in Financial Operations: An Application to the Financial Sector in Saudi Arabia
Objectives: This study aimed to investigate the role of integrating Artificial Intelligence (AI) and Blockchain technologies in enhancing efficiency and sustainability within financial operations in the Saudi financial sector. It focused on examining their impact on improving operational efficiency, ...
Motivating Factors for the Use of Mobile Banking Applications and Their Impact on the Satisfaction of Faculty Members at Nile Valley University – Sudan
Objectives: This study aimed to examine the motivating factors influencing the use of the "Aqari" mobile banking application and their impact on the satisfaction of faculty members at Nile Valley University, Sudan, within the context of the growing adoption of digital banking services. Methods: ...
Bridging Theory and Practice: Prof. Khurshid Ahmad and The Renaissance of Islamic Economics
Objectives: This paper looks at how Prof. Khurshid Ahmad helped build Islamic Economics into a real academic and policy field. It examines how his four core principles -Tawhid (divine unity), Adl (justice), Khilafah (trusteeship), and the prohibition of Riba (interest)- were used to create ...
Assessing the Professional Status of Sharia Supervision in Islamic Finance: Evidence from GCC Islamic Banks
Objectives: This study examines whether Islamic Sharia Supervision (ISS), as practiced within Islamic financial institutions (IFIs), can be regarded as a distinct profession. It addresses a gap in the literature by moving beyond conventional analyses of Sharia governance and jurisprudential ...
The Impact of Internal Control Systems on Minimizing Fraud: The Case of the Banking Sector in Saudi Arabia
Objectives: This study examines the impact of internal control systems on fraud prevention in Saudi Arabia's banking sector, with particular emphasis on the five COSO internal control components and the mediating role of cybersecurity integration. Methods: The study adopted a quantitative ...
The Impact of Electronic Auditing on the Quality of Financial Reporting: A Field Study of Sudanese Commercial Banks
Objectives: This study aimed to examine the impact of electronic auditing on the quality of financial reporting in Sudanese commercial banks, focusing on the dimensions of accuracy and timeliness. Methods: The study adopted the descriptive analytical approach. Data were collected through a ...