Journal of Financial Reporting and Accounting: Volume 22 Issue 2

Guest editorial: The future of financial reporting and accounting in the metaverse

Abdalmuttaleb M.A. Musleh Alsartawi, Khaled Hussainey

Accounting meets metaverse: navigating the intersection between the real and virtual worlds

Durgesh Pandey, Paul Gilmour

The “metaverse” is the new buzzword. With the phenomenal growth of the metaverse comes accounting, taxation and jurisdictional challenges, which business and governments have yet…

Identifying the limitations associated with machine learning techniques in performing accounting tasks

Liezl Smith, Christiaan Lamprecht

In a virtual interconnected digital space, the metaverse encompasses various virtual environments where people can interact, including engaging in business activities. Machine…

Investor response to financial news in the digital transformation era: the impact of accounting disclosures and herding behavior as indirect effect

Shatha Mustafa Hussain, Amer Alaya

This study aims to examine investors' reactions to bad financial news (IRBFN) based on complex financial accounting disclosures (CFAD) as well as how investors' herding behavior…

Factors affecting accounting students’ misuse of chatgpt: an application of the fraud triangle theory

Hashem Alshurafat, Mohannad Obeid Al Shbail, Allam Hamdan, Ahmad Al-Dmour, Waed Ensour

This study aims to explore the factors that contribute to student academic dishonesty through an examination of the misuse of AI language models. Using the fraud triangle theory…

Does FinTech adoption increase the diffusion rate of digital financial inclusion? A study of the banking industry sector

Myriam Aloulou, Rima Grati, Anas Ali Al-Qudah, Manaf Al-Okaily

The purpose of this study is to discuss the United Arab Emirates’ (UAE) favorable attitude toward the financial sector’s digital transformation and the development of FinTech due…

The role of digital accounting transformation in the banking industry sector: an integrated model

Manaf Al-Okaily, Ayman Abdalmajeed Alsmadi, Najed Alrawashdeh, Aws Al-Okaily, Yazan Oroud, Anwar S. Al-Gasaymeh

The digital transformation revolution has brought outstanding changes to business organizations, especially in the digital accounting transformation domain. Consequently, the…

Does the adoption of blockchain technology add intangible benefits to the industrial sector? Evidence from Jordan

Zaid Jaradat, Ahmad Al-Hawamleh, Mohannad Obeid Al Shbail, Allam Hamdan

This study aims to examine the feasibility of adopting blockchain technology in Jordan’s industrial sector and its intangible benefits. It also analyzes the influence of factors…

Eyeballing internal auditors’ and the firms’ intention to adopt Metaverse technologies: case study in Indonesia

Saarce Elsye Hatane, Livia Sondak, Josua Tarigan, Hendri Kwistianus, Sany Sany

This paper aims to give broad insights into what components can significantly influence the adoption of Metaverse from the perspective of internal auditors and their firms in…

Intellectual capital and bank’s performance: a cross-national approach

Gopalakrishnan Chinnasamy, Araby Madbouly, S. Vinoth, Preetha Chandran

This study aims to identify the impact of intellectual capital (IC) on the bank’s performance using a cross-country approach with India and Gulf Cooperation Council (GCC…

Firms’ characteristics, corporate governance, and the adoption of sustainability reporting: evidence from Gulf Cooperation Council countries

Anas Ali Al-Qudah, Asma Houcine

The purpose of the study is to investigate the factors that influence the adoption of new sustainability reporting (SDG) and external assurance (EXTA) practices. This study also…

How management accounting practices integrate with big data analytics and its impact on corporate sustainability

Abeer M. Abdelhalim

This study aims to investigate the relationships between big data analytics, management accounting practices and corporate sustainability and, more precisely, the impact of the…

Does XBRL adoption eliminate misclassification of income statement items?

Zakeya Sanad

The financial world of today is evolving at a rate that can be challenging to keep up with and comprehend due to developments in information and communication technology. When…