... provided comprehensive and representative coverage of the field under study. Findings The results highlight the main trends and dynamics of research related to digitalization, auditing and performance. Three major thematic clusters emerge: the conceptual foundations of digital transformation and its...

...Houda Mahboub; Hicham Sadok Purpose The digital landscape today is not just a current reality but a driving force that requires careful investment. Companies are spending more on Digital Transformation ( DT ). This study aims to investigate and measure how digital affects the financial performance...

... 2026 29 01 2026 20 02 2026 21 02 2026 © 2026 Emerald Publishing Limited 2026 Emerald Publishing Limited Licensed re-use rights only Artificial intelligence Digital transformation Financial innovation Strategic reorientation Innovation constraints G28 M15 O33...

...Aliaa Elfedawy; Fadi Al-Asfour Purpose This study aims to investigate the effect of digital transformation on accounting conservatism, emphasizing the moderating role of industry type in an emerging market context. Focusing on Egypt, it examines whether differences in sectoral digital maturity...

...Zihe Kong; Qingyang Bian; Wenjiang Shang; Bonai Fan; Jiangming Kong Purpose Enhancing corporate compliance performance has become a top priority in both academic and practical circles. The advent of digital transformation brings new dimensions and significance to the topic. This study aims...

...Imen Khanchel; Naima Lassoued; Elyes Mekni Purpose This paper aims to investigate the impact of digital transformation on environmental, social and governance ( ESG ) performance in Arab Middle East and North Africa ( MENA ) banks and examines whether returnee CEOs moderate this relationship...

... at Link to the terms of the CC BY 4.0 licence. Bibliometric analysis COVID-19 Industry 4.0 Digital transformation Firm performance Industry 4.0 has transformed the global industrial landscape, bringing a new era of innovation (Javaid et al., 2022). This transformative era...

...Maha Shehadeh Purpose This study aims to investigate the disclosure practices of Jordanian banks regarding their digital transformation strategies and financial technology (FinTech) innovations. It focuses on how banks communicate strategic achievements, innovations and challenges through...

...Tam Nguyen; Tuan Le-Anh; Nga Nguyen Thi Hong; Lien Thi Huong Nguyen; Thanh Nguyen Xuan Purpose This paper studies the factors affecting digital transformation in accounting of small and medium enterprises (SMEs) and then influencing accounting information quality. Design/methodology/approach...

... Limited Licensed re-use rights only FinTech FinTech governance FinTech strategies Financial sector Profitability Firm market value GCC countries Digital transformation Ever since its inception, financial technology (FinTech) has been pivotal to innovation in the financial services...

...Liezl Smith; Christiaan Lamprecht Purpose In a virtual interconnected digital space, the metaverse encompasses various virtual environments where people can interact, including engaging in business activities. Machine learning (ML) is a strategic technology that enables digital transformation...

... Ebrahim Mohsen can be contacted at: sarahebrahimali@gmail.com 16 09 2023 27 11 2023 05 01 2024 10 01 2024 10 01 2024 © 2024 Emerald Publishing Limited 2024 Emerald Publishing Limited Licensed re-use rights only Digital transformation Artificial intelligence...

...Manaf Al-Okaily; Ayman Abdalmajeed Alsmadi; Najed Alrawashdeh; Aws Al-Okaily; Yazan Oroud; Anwar S. Al-Gasaymeh Purpose The digital transformation revolution has brought outstanding changes to business organizations, especially in the digital accounting transformation domain. Consequently...