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.

Empirical evidence suggests that generational cohorts display behavioral differences due to rapid advancements in science and technology and enhanced living standards. However, systematic studies examining the behaviours of different generations and their impact on creativity and its various antecedents are scant. This study was undertaken to bridge this gap in the literature by focusing on how generational differences could impact a few behavioural antecedents and employee creativity. The antecedent behaviours examined include self-efficacy, organizational commitment, employee empowerment, and work engagement. Data for the study was collected online using structured, standardized questionnaires. Data were collected from 432 samples and analyzed using Smart-PLS. The results show that most of the proposed antecedents impacted creativity. However, generational differences did not moderate the relationship between the antecedents and creativity. The study will interest scholars and social scientists, as it is the first to be conducted in Saudi Arabia. The study also discusses the implications and limitations. It is expected that the findings of this study will trigger more studies.

Entrepreneurship education plays a crucial role in improving college students' entrepreneurial skills. With the significant momentum gained by digital entrepreneurship, there is an urgent need for digital transformation in entrepreneurship education. However, entrepreneurship education digital transformation (EEDT) is developing in a rapid but fragmented manner, which requires more systematic guidance. This study aims to assess the current research themes and formulate a framework for entrepreneurship education digital transformation. The research employs a systematic literature review and a theory triangulation method. According to the review’s outcome, which focused on 56 articles published between 2018 and 2023, the researcher constructed a conceptual framework for entrepreneurship education digital transformation. To test the construct validity of the framework, the researcher modified it twice through theory triangulation, following the guidelines of the entrepreneurship education ecosystem theory and the education digital transformation framework. This study offers recommendations for research and practice in digital transformation of entrepreneurship education, encompassing a holistic strategy, new educational approaches, novel curriculum designs, and the enhancement of digital literacy among entrepreneurship teachers.

In the rapidly evolving landscape of technological innovation, the safeguarding of Intellectual Property Rights (IPR) emerges as a critical factor influencing economic growth and technological advancement. This study, conducted in the context of organizations operating in the United Arab Emirates (UAE), meticulously explores the intricate dynamics between IPR awareness, enforcement, and their implications for information security practices. The research undertakes a thorough investigation with three primary objectives: a comprehensive examination of IPR awareness, an exploration of the relationship between IPR enforcement and information security practices, and an assessment of the impact of information sensitivity. To achieve these objectives, a sample population of 150 respondents from various sectors was engaged, employing a combination of survey instruments and robust statistical analyses. The findings of the study illuminate a strong positive correlation between IPR awareness and information security practices, underscoring the pivotal role of cultivating IPR awareness among organizations. Furthermore, the enforcement of IPR, intricately connected with a resilient legal framework, regulatory authorities, international agreements, and effective customs and border control measures, is identified as a significant influencer of information security practices. The study employs a statistical model that exhibits a high explanatory power, elucidating approximately 85.9% of the variance in information security practices. In conclusion, the research offers profound implications for organizations, policymakers, and stakeholders in the UAE, advocating for strategies such as education, legal and regulatory support, international collaboration, and robust access control mechanisms to fortify IPR awareness, enforcement, and information security practices. The integration of advanced tools such as the smart PLS software adds depth and reliability to the study’s analytical framework, contributing to its comprehensive insights.