Exploring mediating and moderating factors of FinTech adoption for innovations in SMEs

MM Thottoli, MA Islam, A Ahsan, MF Yusof… - Cogent Economics & …, 2024 - Taylor & Francis
This article explored the mediating and moderating factors of financial technology (FinTech)
adoption for small and medium enterprises (SMEs) innovations. A systematic literature …

The role of AI integration and governance standards: Enhancing financial reporting quality in Islamic banking

H Mbaidin, N Sbaee, I AlMubydeen… - Decision Science …, 2024 - growingscience.com
The objective of this research is to investigate the impact of Artificial Intelligence (AI) on
improving the quality of financial reporting in the Islamic banking industry. The study is …

Does the adoption of extensible business reporting language impact the quality of financial reporting? The mediating role of the e-disclosure system

YS Al Frijat - Business: Theory and Practice, 2024 - btp.vilniustech.lt
The study aimed to demonstrate the mediating role of the e-disclosure system (E-DS) in the
relationship between the extensible business reporting language (XBRL) and the quality of …