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.

Decentralized cryptocurrencies, such as bitcoin, use peer-to-peer software protocol, disintermediating the traditional intermediaries that used to be banks and other financial intermediaries, effectuating cross-border transfer. In fact, by removing the requirement for a middleman, the technology has the potential to disrupt current financial transactions that rely on a trusted authority or intermediary operator. Traditional financial regulation, primarily based on the command-and-control approach, is ill-suited to regulating decentralized cryptocurrencies. The present paper aims to investigate the policy option most suitable for regulating decentralized cryptocurrencies. The study employs content analysis method to effectuate the purpose of the study. The paper argues that the combination of both direct and indirect regulatory approaches would be a feasible option for regulating decentralized cryptocurrencies. The absence of centralized authority and the borderless nature of decentralized cryptocurrencies would make them antithetical to centralized direct regulation. Therefore, the findings of the study suggest that regulators should focus on regulating intermediaries bridging the connection between the online world (crypto ecosystem) and the physical world (the point of converting crypto into fiat money). These intermediaries can work as passive actors or surrogate regulators who are indirectly responsible for implementing policy options on behalf of the central authority.

This study examines the bottleneck effect of logistics performance on Vietnam’s imports, utilizing bilateral trade data from 2007 to 2022. We evaluate the impact of logistics performance on imports of Vietnam using the augmented gravity model and a random effects estimator. Our findings reveal that the minimum logistics performance between Vietnam and its trading partners has a significantly positive impact on the Vietnamese imports. The magnitude of its bottleneck effects is much larger than the influence of Vietnam’s individual logistics performance or deviations in performance with its trading partners. Recognizing the impact of logistics bottlenecks on international trade enables policymakers to develop more effective and efficient logistics-related policies for enhancing bilateral trade with trading partners.

In recent decades, the redevelopment of waterfronts in global cities has become a focal point for large-scale real estate investments, often driven by neoliberal policies. These projects, characterized by the increasing involvement of state agencies, aim to transform obsolete industrial areas into lucrative spaces for tourism, commerce, and luxury living. This article scrutinizes the intricate dynamics of state-led waterfront re-development, through the lens of Istanbul’s Galataport project. It analyzes the multifaceted dimensions of the transformation process, shedding light on the historical backdrop, socio-political underpinnings, and economic imperatives that have shaped the development of Galataport from 2002 to 2022. Through a comprehensive analysis of primary sources, including governmental reports, policy documents, and scholarly literature, the article accentuates the pivotal role of the state and state actors in orchestrating the transformation of Istanbul’s urban landscape. Furthermore, it examines the implications of the Galataport project on urban governance and socio-cultural and spatial dynamics. It concludes that the central government pursued a speculative entrepreneurial approach in the Galataport project, clearing various legal obstacles while neglecting public interest. This case study takes the first step towards a comprehensive critical re-evaluation of the recent urban development/governance model to contribute to a nuanced understanding of contemporary urban/waterfront development paradigms in Türkiye and similar geographies.

Purpose—Quality service plays a significant role in enhancing customer satisfaction and loyalty. The main objective of this research is to investigate the effect of Salalah port service quality on customer satisfaction. Design/methodology/approach—This paper used a quantitative research design. Data were collected from 300 repeated customer of Salalah Port in Oman. Statistical Package (SPSS) version 25.0 was used for analysis of data and adopted to test the hypothesized model. Findings—The research findings confirm the positive influence of the five dimensions of service quality – tangible, empathy, reliability, responsiveness, assurance (TERRA) on customer satisfaction. Originality/value—The findings of this study develop the literature by adding empirical research evidence that the TERRA of Salalah port service quality which have a significant effect on customer satisfaction. The result also provide evidence from the Arab region where the data and research in this region are limited.

This research explores the necessity and the effect of job resources for undergraduates’ career satisfaction during work experience in an apprenticeship program. Additionally, we examine the extent to which a supportive environment enhances apprentice career satisfaction by providing access to valuable learning experiences. We propose PLS equation modelling with a sample of 81 students who completed a dual apprenticeship degree in Business Administration and Management at Spanish University. The study finds that all three workplace job resources are necessary for career satisfaction among apprentices. Learning opportunities and social relations have significant effects, while job control contributes only marginally. It highlights that learning opportunities enhance social relations, emphasizing the importance of feedback. The study extends job resource research to university level apprenticeships, showing that without these resources, apprentices lack career satisfaction. It highlights that learning opportunities are crucial for satisfaction through social relations and offers guidance for designing effective workplace training programs.