Expression of concern: Blockchain technology and its applications in digital accounting systems: insights from Jordanian context

The publisher of the Journal of Financial Reporting and Accounting is issuing an Expression of Concern for the following article by Al-Okaily, M., Al-Majali, D., Al-Okaily, A. and Majali, T. (2023), “Blockchain technology and its applications in digital accounting systems: insights from Jordanian context”, Journal of Financial Reporting and Accounting, Vol. ahead-of-print No. ahead-of-print, Link to Blockchain technology and its applications in digital accounting systems: insights from Jordanian contextLink to the cited article., to inform readers that concerns have been raised regarding the data presented. Specifically, it has come to our attention that the results in Table 3 are identical to those presented in Table 4 in the following earlier article, despite differing sample sizes: Al-Okaily, M., Alqudah, H., Al-Qudah, A.A., Al-Qadi, N.S., Elrehail, H. and Al-Okaily, A. (2023), “Does financial awareness increase the acceptance rate for financial inclusion? An empirical examination in the era of digital transformation”, Kybernetes, Vol. 52 No. 11, pp. 4876–4896, Link to Does financial awareness increase the acceptance rate for financial inclusion? An empirical examination in the era of digital transformationLink to the cited article.. Further, there are irregularities seen in the data within Table 3 in terms of the relationships shown. As part of the investigation, the authors were requested to provide a copy of the dataset so that the editorial team could verify the findings. The authors cooperated with the investigation, but were unable to address the identified concerns satisfactorily; the journal has not received the requested dataset. The author guidelines for the Journal of Financial Reporting and Accounting also make it clear that submitted articles must be original. An investigation is ongoing and is currently unresolved. The authors of this paper would like to note that they do not agree with the content of this notice. Further information will be provided by the Journal of Financial Reporting and Accounting as it becomes available.