Objectives: This research aimed to empirically examine the transformative impacts of Artificial Intelligence (AI) adoption on financial reporting quality in Jordanian banking, with internal controls as a hypothesized mediation mechanism. Methodology: Quantitative survey data was collected from 130 bank personnel. Multi-item reflective measures assessed AI adoption, internal controls, and financial reporting quality—structural equation modelling analysis relationships between constructs. Findings: The research tested four hypotheses grounded in agency and contingency theories. Confirmatory factor analysis demonstrated sound measurement models. Structural equation modelling revealed that AI adoption significantly transformed financial reporting quality. The mediating effect of internal controls on the AI-quality relationship was supported. Specifically, the path from AI adoption to quality was significant, indicating a positive impact. Despite internal controls strongly predicting quality, its mediating effect significantly shaped the degree of transformation driven by AI adoption. The indirect effect of AI on quality through internal controls was also significant. Findings imply a growing diffusion of AI applications in core financial reporting systems. Practical implications: Increasing AI applications focus on holistically transforming systems, reflecting committing adoption. Jordanian banks selectively leverage controls to moderate AI-induced transformations. Originality/value: This study provides essential real-world insights into how AI is adopted and impacts the Jordanian banking sector, a key player in a fast-evolving developing economy. By examining the role of internal controls, it deepens our understanding of how AI works in practice and offers practical advice for integrating technology effectively and improving information quality. Its mixed methods, unique context, and focus on AI’s impact on organizations significantly enrich academic literature. Recommendations: Banks should invest in integrated AI architectures, strategically strengthen critical controls to steer transformations, and incrementally translate AI innovations into core processes.

Organizations are gradually focusing on creating a healthy workplace for their employees and becoming more people-centric. This occurs because a healthy workforce increases the work performance of the organisation and the personal development of its employees. This study aims to investigate the HR functions that impact employee motivation in the Malaysian banking sector. The three HR functions that were selected were training and development, rewards and recognition, and career management. The study utilised a cross-sectional design, and the research instruments were adapted from a number of past studies. A total of 350 respondents from the Malaysian banking industry were recruited. Using SPSS Version 26.0, the research hypotheses were examined. The results show that rewards and recognition are not significant predictors of employee motivation in the Malaysian banking industry; however, training and development and career management are significant predictors of employee motivation. These results will help the human resources department develop and improve its HR operations.

Islamic banking is one of the fastest-growing sectors of the financial industry. Several works have been written in this field, but none attempt to learn the entire Islamic banking and financial system. Furthermore, the study could not locate any publications investigating the conceptual and intellectual foundations of this emerging field of inquiry. The current study uses bibliometric methodologies to assess the current state of Islamic banking, financial research, and the upcoming trends. For the people who choose interest-free investments, the current research examines a conceptual research context on Islamic banking and finance at various planning and decision-making stages. One thousand research studies appearing in scholarly journals between 2005 and 2023 were reviewed for the purpose. In order to examine the works on Islamic banking and finance, bibliometric techniques were used, including analysis of citation network, content, co-citation, keyword, and publishing trends. By suggesting thirteen clusters, to enhance research on Islamic banking and finance to help interest-free investors learn more, the goal of the research is to promote the body of knowledge. The field of Islamic banking and finance has grown from a young lot to a prominent teaching and research tool. Investigating and identifying current research trends in this area is crucial. As institutions and society are placing more emphasis on Islamic banking to raise individual citizens’ responsibilities in developing interest-free investing strategies, the findings are crucial to the community of interest-free financiers. Further research urges with the studies not restricted to a thousand researches only.

There is fast growth of digital banking services in Saudi Arabia clearly shows the necessity of well-considered legal decisions. However, there is an obscurity with respect to protecting consumers’ rights and creating a reliable atmosphere for digital finance through legal framework in the digital banking sector in the Kingdom. The primary aims and objectives of this research is to scrutinize the digital banking consumers’ protection legal framework being overseen in Saudi Arabia, analyzing its content, mechanisms, and impact on different stakeholders. Similarly, the study tires to determine its efficacy as well as identify the roadblocks which can prevent its success. Through an extensive review and examination, the evaluation defines key issues, difficulties and finalizes statements about the legal field. The content analysis methodology was used to help address issues emanating from the existing literature. Various scholarly articles, policy documents, and regulatory guidelines were explored. In other words, data for this study were collected through different search sources such as journals, traditional articles of Google Scholar, policy documents, and library sources. A total of 25 articles were explored and contributed immensely to unveiling various aspects of the legal framework of digital banking as well as consumers’ protection in the Kingdom. The findings of this investigation have identified three basic themes on the domestic legal regulation of consumers’ protection in the digital banking system in Saudi Arabia. First, the study has analyzed various legislations such as: consumer protection law, sector-specific regulations, among others concerning the rights and duties of consumer protection. Second, legal obligations in seeking remedies when there is a discriminatory treatment in digital banking services. Third, it has been established that Saudi Arabia have taken a proactive step towards a robust safety cushion to protect the consumer rights and minimizing the risks involved in cybersecurity in the context of Saudi Arabia. Theoretically, on one hand, the study highlights the paramount significance to consumers’ protection legislations in the Kingdom. On the other hand, practically, the Kingdom’s witness of rapid economic growth and technological advancement, ensuring robust consumer protection measures becomes increasingly paramount to foster trust, promote fair business practices, and enhance consumer confidence in the marketplace. Nonetheless, some limitations such as insufficient consumers’ education and regulatory inadequacies were noted which need national coordination between stakeholders. Notwithstanding the fact that the legal framework exhibits strong points especially in addressing vital issues, its timely evaluation, amendment, and enforcement is deemed as a key to solve the emerging challenges and obtain confidence of consumers when it comes to digital banking.

The study sheds light on how service quality aspects affect customer satisfaction in the Saudi banking sector’s particular socio-cultural setting. Thus, the study examines the role of service quality dimensions on customer satisfaction in the banking industry of Saudi Arabia. The study examined how reliability, assurance, empathy, tangibility, and responsiveness affect customer satisfaction in the Saudi Arabian banking market using 250 bank clients. 250 Saudi bank customers completed a standardised questionnaire. These were normal bank customers with proper bank accounts. IBM SPSS correlational and multiple regression analysis investigated variable connections. The study found a significant favourable influence of reliability on customer satisfaction. However, assurance was not significant. Empathy had a significant impact on customer satisfaction. Tangibility shown a significant impact on customer satisfaction. Responsiveness was not significant. The study emphasises on reliability, empathy, and physical service delivery to boost banking customer happiness. The study found 3 of 5 service quality factors to be significant predictors. Service empathy, tangibility, and reliability greatly impacted customer satisfaction. Managers in Saudi banking should prioritize reliability, empathy, and tangibility to boost customer satisfaction. To keep customers happy, managers should monitor these service quality dimensions and adjust strategies based on feedback. Technology can improve service quality by streamlining processes and personalizing experiences.

This investigation extends into the intricate fabric of customer-based corporate reputation within the banking industry, applying advanced analytics to decipher the nuances of customer perceptions. By integrating structural equation modeling, particularly through SmartPLS4, we thoroughly examine the interrelations of perceived quality, competence, likeability, and trust, and how they culminate in customer satisfaction and loyalty. Our comprehensive dataset is drawn from a varied demographic of banking consumers, ensuring a holistic view of the sector’s reputation dynamics. The research reveals the profound influence of these constructs on customer decision-making, with likeability emerging as a critical driver of satisfaction and allegiance to the bank. We also rigorously test our model’s internal consistency and convergent validity, establishing its reliability and robustness. While the direct involvement of Business Intelligence (BI) tools in the research design may not be overtly articulated, the analytical techniques and data-driven approach at the core of our methodology are synonymous with BI’s capabilities. The insights garnered from our analysis have direct implications for data-driven decision-making in banking. They inform strategies that could include enhancing service personalization, refining reputation management, and improving customer retention efforts. We acknowledge the need to more explicitly detail the role of BI within the research process. BI’s latent presence is inherent in the analytical processes employed to interpret complex data and generate actionable insights, which are crucial for crafting targeted marketing strategies. In summary, our research not only contributes to academic discourse on marketing and customer perception but also implicitly demonstrates the value that BI methodologies bring to understanding and influencing consumer behavior in the banking sector. It is this blend of analytics and marketing intelligence that equips banks with the strategic leverage necessary to thrive in today’s competitive financial landscape.