The objective of this study is to examine and synthesize the existing literature on financial
disclosure by financial institutions. It presents a systematic literature review of 204 studies on …

This study provides a systematic review of the literature on internal auditing (IA) research in
17 Arab countries. It focuses on four key aspects, namely the quality and effectiveness of IA …

Digital inclusive finance, as a vital engine for the country's high-quality growth, provides new
impetus and prospects for encouraging economic development during the looming …

Purpose This paper aims to present a comprehensive overview of the emergence and
significance of digital payments, focusing on their impact on competitiveness and the need …

Mostly, the product manufacturer and activities related to transportation have a greater
influence on the supply chain and the environment. Hence, the green investment in water …

Purpose Because the success of m-payment services depends on the enablers and barriers
that affect user satisfaction, the present research explores the effects of perceived value and …

The volume of services provided through websites increases over time, particularly in the
banking sector. It is challenging to develop banking services to achieve optimal financial …

Purpose Although many firms are investing considerable resources in building and
designing strong and effective internal auditing (IA) to improve corporate governance and …

The objective of this study is to examine and analyze the influence of consumer purchasing
decisions in digital era by considering the influence of social media marketing, e-service …

Purpose While prior studies predominantly focus on the overall impact of digital
transformation on environmental, social and governance (ESG) performance, this study …