Have a personal or library account? Click to login
Digital Transformation as a Moderator: A Study of the Impacts of Sustainability Reporting Disclosure on Financial Reporting Quality in the Jordanian Banking Sector Cover

Digital Transformation as a Moderator: A Study of the Impacts of Sustainability Reporting Disclosure on Financial Reporting Quality in the Jordanian Banking Sector

Open Access
|Jun 2025

References

  1. Abu Huson, Y., Aljawarneh, N. M., Obeidat, A. M., &amp; Alqudah, M. (2024). Insights into Corporate Tax Evasion and Its Ramifications on Overall Budget Revenue: An Empirical Study. In <em>The AI Revolution: Driving Business Innovation and Research: Volume</em> 2, 107-122. Cham: Springer Nature Switzerland. <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="https://link.springer.com/chapter/10.1007/978-3-031-54383-8_9">https://link.springer.com/chapter/10.1007/978-3-031-54383-8_9</ext-link>
  2. Abed, I. A., Hussin, N., Haddad, H., Al-Ramahi, N. M., &amp; Ali, M. A. (2022). The moderating effects of corporate social responsibility on the relationship between creative accounting determinants and financial reporting quality. <em>Sustainability,</em> 14 (3), 1195. <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="<a href="https://doi.org/10.3390/su14031195" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">https://doi.org/10.3390/su14031195</a>">https://doi.org/10.3390/su14031195</ext-link>
  3. Ahmad, A. Y. A. B., Abusaimeh, H., Rababah, A., Alqsass, M., Al-Olima, N., &amp; Hamdan, M. (2024). Assessment of effects in advances of accounting technologies on quality financial reports in Jordanian public sector. <em>Uncertain Supply Chain Management,</em> 12(1), 133-142. <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="<a href="https://doi.org/10.5267/j.uscm.2023.10.001" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">https://doi.org/10.5267/j.uscm.2023.10.001</a>">https://doi.org/10.5267/j.uscm.2023.10.001</ext-link>
  4. Al Karabsheh, F. I., Abuorabi, Y. K., Abdul Kareem Abu Shaqra, K. T., &amp; AlQudah, M. Z. (2024). Quantifying the evolution of IT audit and control practices: A bibliometric approach. <em>EDPACS,</em> 69(8), 1-20. <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="<a href="https://doi.org/10.1080/07366981.2024.2379497" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">https://doi.org/10.1080/07366981.2024.2379497</a>">https://doi.org/10.1080/07366981.2024.2379497</ext-link>
  5. Al Karabsheh, F. I., Qudah, H. A., Alwashah, M. A., &amp; AlQudah, M. Z. (2021). The effect of increase in taxes on the profits of Jordanian commercial banks and their financial sustainability listed on the ASE. <em>International Journal of Entrepreneurship,</em> 25, 1-14. <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="https://www.researchgate.net/publication/362058918_The_effect_of_increase_in_taxes_on_the_profits_of_jordanian_commercial_banks_and_their_financial_sustainability_listed_on_the_ASE">https://www.researchgate.net/publication/362058918_The_effect_of_increase_in_taxes_on_the_profits_of_jordanian_commercial_banks_and_their_financial_sustainability_listed_on_the_ASE</ext-link>
  6. Alawaqleh, Q. A., Hamdan, M., Al-Jayousi, A., &amp; Airout, R. (2022). The moderating role of IFRS in the relationship between risk management and financial disclosure in Jordanian banks. <em>Banks and Bank Systems,</em> 17(3), 167. <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="http://dx.doi.org/<a href="https://doi.org/10.21511/bbs.17(3).2022.14" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">10.21511/bbs.17(3).2022.14</a>">http://dx.doi.org/<a href="https://doi.org/10.21511/bbs.17(3).2022.14" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">10.21511/bbs.17(3).2022.14</a></ext-link>
  7. Alodat, A. Y., Salleh, Z., &amp; Hashim, H. A. (2023). Corporate governance and sustainability disclosure: Evidence from Jordan. <em>Corporate Governance: The International Journal of Business in Society,</em> 23(3), 587-606. <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="https://www.emerald.com/insight/content/doi/10.1108/cg-04-2022-0162/full/html">https://www.emerald.com/insight/content/doi/10.1108/cg-04-2022-0162/full/html</ext-link>
  8. Al-Okaily, M., Alkayed, H., &amp; Al-Okaily, A. (2024). Does XBRL adoption increase financial information transparency in digital disclosure environment? Insights from emerging markets. <em>International Journal of Information Management Data Insights,</em> 4(1), 100228. <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="<a href="https://doi.org/10.1016/j.jjimei.2024.100228" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">https://doi.org/10.1016/j.jjimei.2024.100228</a>">https://doi.org/10.1016/j.jjimei.2024.100228</ext-link>
  9. Alqudah, H., Lutfi, A., Al Qudah, M. Z., Alshira’h, A. F., Almaiah, M. A., &amp; Alrawad, M. (2023). The impact of empowering internal auditors on the quality of electronic internal audits: A case of Jordanian listed services companies. <em>International Journal of Information Management Data Insights,</em> 3(2), 100183. <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="<a href="https://doi.org/10.1016/j.jjimei.2023.100183" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">https://doi.org/10.1016/j.jjimei.2023.100183</a>">https://doi.org/10.1016/j.jjimei.2023.100183</ext-link>
  10. Al-Qudah, L. A., Ahmad Qudah, H., Abu Hamour, A. M., Abu Huson, Y., &amp; Al Qudah, M. Z. (2022). The effects of COVID-19 on conditional accounting conservatism in developing countries: Evidence from Jordan. <em>Cogent Business &amp; Management,</em> 9(1), 2152156. <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="<a href="https://doi.org/10.1080/23311975.2022.2152156" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">https://doi.org/10.1080/23311975.2022.2152156</a>">https://doi.org/10.1080/23311975.2022.2152156</ext-link>
  11. Alruwaili, W. S., Ahmed, A. D., &amp; Joshi, M. (2023). IFRS adoption, firms’ investment efficiency and financial reporting quality: A new empirical assessment of moderating effects from Saudi listed firms. <em>International Journal of Accounting &amp; Information Management,</em> 31(2), 376-411. <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="https://www.emerald.com/insight/content/doi/10.1108/ijaim-10-2022-0226/full/html">https://www.emerald.com/insight/content/doi/10.1108/ijaim-10-2022-0226/full/html</ext-link>
  12. ALShanti, A. M., Al-Azab, H. A. H., Humeedat, M. M., &amp; AlQudah, M. Z. (2024). Exploring the evolution of creative accounting and external auditors: Bibliometric analysis. <em>Cogent Business &amp; Management,</em> 11(1), 2300500. <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="<a href="https://doi.org/10.1080/23311975.2023.2300500" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">https://doi.org/10.1080/23311975.2023.2300500</a>">https://doi.org/10.1080/23311975.2023.2300500</ext-link>
  13. Alsultan, A., &amp; Hussainey, K. (2023). The moderating effect of corporate liquidity on the relationship between financial reporting quality and dividend policy: Evidence from Saudi Arabia. <em>Journal of Financial Reporting and Accounting</em> . <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="https://www.emerald.com/insight/content/doi/10.1108/jfra-05-2023-0247/full/html">https://www.emerald.com/insight/content/doi/10.1108/jfra-05-2023-0247/full/html</ext-link>
  14. Buallay, A. (2020). Sustainability reporting and firm’s performance: Comparative study between manufacturing and banking sectors. <em>International Journal of Productivity and Performance Management,</em> 69(3), 431-445. <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="https://www.emerald.com/insight/content/doi/10.1108/ijppm-10-2018-0371/full/html">https://www.emerald.com/insight/content/doi/10.1108/ijppm-10-2018-0371/full/html</ext-link>
  15. Buallay, A., Fadel, S. M., Al-Ajmi, J. Y., &amp; Saudagaran, S. (2020). Sustainability reporting and performance of MENA banks: Is there a trade-off?. <em>Measuring Business Excellence,</em> 24(2), 197-221. <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="<a href="https://doi.org/10.1108/MBE-09-2018-0078" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">https://doi.org/10.1108/MBE-09-2018-0078</a>">https://doi.org/10.1108/MBE-09-2018-0078</ext-link>
  16. Eriqat, I. O., Tahir, M., &amp; Zulkafli, A. H. (2024). The impact of corporate social responsibility disclosure on corporate reputation: The moderating role of national culture in financial industries of MENA region. <em>Cogent Business &amp; Management,</em> 11(1), 2391120. <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="<a href="https://doi.org/10.1080/23311975.2024.2391120" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">https://doi.org/10.1080/23311975.2024.2391120</a>">https://doi.org/10.1080/23311975.2024.2391120</ext-link>
  17. Falah Alroud, S. (2025). The Moderation Role of E-Invoicing in National Trade: The Impact of it Auditing on E-Accounting Information Systems at Jordanian Customs Points. <em>EDPACS,</em> 70(1), 1-30. <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="https://www.tandfonline.com/doi/abs/10.1080/07366981.2024.2418771">https://www.tandfonline.com/doi/abs/10.1080/07366981.2024.2418771</ext-link>
  18. Falah Alroud, S., Aljabr, M. A., &amp; Al-Shorafa, A. J. (2024). The influence of artificial intelligence on electronic audit evidence: Exploring the mediating role of digital transformation: Evidence from Jordanian export firms. <em>EDPACS, 1-40</em>. <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="https://www.tandfonline.com/doi/abs/10.1080/07366981.2024.2432072">https://www.tandfonline.com/doi/abs/10.1080/07366981.2024.2432072</ext-link>
  19. Huson, Y. A., Aljawarneh, N., Albajaly, A., Alkrarha, A., Alqmool, T., &amp; Alqudah, M. (2024, April). Auditor and Audit Report: Does Business Intelligence Matter? In <em>International Conference on Business and Technology,</em> 1-15. Cham: Springer Nature Switzerland. <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="https://link.springer.com/chapter/10.1007/978-3-031-67434-1_1">https://link.springer.com/chapter/10.1007/978-3-031-67434-1_1</ext-link>
  20. Hussain, S. M., &amp; Alaya, A. (2024). Investor response to financial news in the digital transformation era: The impact of accounting disclosures and herding behavior as indirect effect. <em>Journal of Financial Reporting and Accounting,</em> 22(2), 254-273. <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="<a href="https://doi.org/10.1108/JFRA-05-2023-0287" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">https://doi.org/10.1108/JFRA-05-2023-0287</a>">https://doi.org/10.1108/JFRA-05-2023-0287</ext-link>
  21. Karajeh, A. I. (2023). The moderating role of board diversity in the nexus between the quality of financial disclosure and dividends in Jordanian-listed banks. <em>Asia-Pacific Journal of Business Administration,</em> 15(4), 553-571. <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="<a href="https://doi.org/10.1108/APJBA-01-2023-0001" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">https://doi.org/10.1108/APJBA-01-2023-0001</a>">https://doi.org/10.1108/APJBA-01-2023-0001</ext-link>
  22. Kılıçarslan, A. (2024). Sustainability Reporting in Local Governance: An Analysis of the İstanbul Environment Management Company (IEMC) Sustainability Report. <em>Journal of Corporate Governance, Insurance, and Risk Management,</em> 11(1), 75-84. <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="https://www.ceeol.com/search/article-detail?id=1269490">https://www.ceeol.com/search/article-detail?id=1269490</ext-link>
  23. Kushnir, N., Kovshun, N., Adamchuk, T., Tymeichuk, Y., &amp; Tsaruk, D. (2023). Ukrainian Enterprises’ Equity Capital Financial Monitoring and Analysis of Its Impact on Profitability Indicators. <em>Collection of papers new economy,</em> 1, 1-16. <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="<a href="https://doi.org/10.61432/CPNE0101001k" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">https://doi.org/10.61432/CPNE0101001k</a>">https://doi.org/10.61432/CPNE0101001k</ext-link>
  24. Magboul, I., Jebreel, M., Shawtri, F., Qabajeh, M., Shanti, A., Alqudah, M., &amp; Abu Huson, Y. (2024). Factors influencing accounting information system usage by oil companies &amp; performance outcomes. <em>Cogent Business &amp; Management,</em> 11(1), 2369211. <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="<a href="https://doi.org/10.1080/23311975.2024.2369211" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">https://doi.org/10.1080/23311975.2024.2369211</a>">https://doi.org/10.1080/23311975.2024.2369211</ext-link>
  25. Qabajeh, M., Qubbaja, A., Jebreel, M., Zakaria AlQudah, M., &amp; Salim Faiq Alkhatib, F. (2024). Trends and patterns in COSO-related auditing research: A bibliometric study. <em>EDPACS,</em> 69(10), 30-53. <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="https://www.tandfonline.com/doi/abs/10.1080/07366981.2024.2371537">https://www.tandfonline.com/doi/abs/10.1080/07366981.2024.2371537</ext-link>
  26. Samara, H. H., Qudah, H. A., Mohsin, H. J., Abualhijad, S., Bani Hani, L. Y., Al Rahamneh, S., &amp; AlQudah, M. Z. (2024). Artificial intelligence and machine learning in corporate governance: A bibliometric analysis. <em>Human Systems Management, (Preprint)</em>, 1-27. <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="https://journals.sagepub.com/doi/abs/10.3233/HSM-240114">https://journals.sagepub.com/doi/abs/10.3233/HSM-240114</ext-link>
  27. Srouji, A. F., Hamdallah, M. E., Al‐Hamadeen, R., Al‐Okaily, M., &amp; Elamer, A. A. (2023). The impact of green innovation on sustainability and financial performance: Evidence from the Jordanian financial sector. <em>Business Strategy &amp; Development, 6</em>(4), 1037-1052. <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="<a href="https://doi.org/10.1002/bsd2.296" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">https://doi.org/10.1002/bsd2.296</a>">https://doi.org/10.1002/bsd2.296</ext-link>
  28. Tepetepe, G. (2024). The Role of Complex Systems Theory in Harmonising Non-Financial Reporting for Sustainable Finance in Zimbabwean Commercial Banks. <em>Journal of Accounting, Finance and Auditing Studies,</em> 10(4), 226-237. <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="<a href="https://doi.org/10.56578/jafas100404" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">https://doi.org/10.56578/jafas100404</a>">https://doi.org/10.56578/jafas100404</ext-link>
  29. Topić – Pavković, B. (2024). Challenges to Global Monetary and Financial Stability. <em>Collection of papers new economy, 2</em>. 31-45. <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="<a href="https://doi.org/10.61432/CPNE0201031t" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">https://doi.org/10.61432/CPNE0201031t</a>">https://doi.org/10.61432/CPNE0201031t</ext-link>
DOI: https://doi.org/10.2478/eoik-2025-0046 | Journal eISSN: 2303-5013 | Journal ISSN: 2303-5005
Language: English
Page range: 389 - 413
Submitted on: Feb 7, 2025
Accepted on: May 28, 2025
Published on: Jun 5, 2025
Published by: Oikos Institut d.o.o.
In partnership with: Paradigm Publishing Services
Publication frequency: 3 times per year

© 2025 Shaher Falah Alroud, published by Oikos Institut d.o.o.
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.