Keywords: Digital transformation
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Journal Articles

Digital transformation and sustainability reporting: the mediating role of audit quality in companies listed on the Palestine exchange

Omar Yousef Tarda
Journal: Journal of Islamic Accounting and Business Research
Journal of Islamic Accounting and Business Research 1–21.
https://doi.org/10.1108/JIABR-08-2025-0546
Published: 23 July 2026
...Omar Yousef Tarda Purpose This study aims to investigate how digital transformation ( DT ) impacts sustainability reporting ( SR ) by using audit quality ( AQ ) as a mediating factor in Palestinian stock exchange listed companies ( PEX ). Design/methodology/approach This research examined 43...
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Journal Articles

Enhancing understanding of Islamic mobile banking adoption: insights from an extended technology–organizational–environment framework

Abdurrahman Abdurrahman
Journal: Journal of Islamic Accounting and Business Research
Journal of Islamic Accounting and Business Research 1–23.
https://doi.org/10.1108/JIABR-06-2024-0230
Published: 18 March 2026
... Emerald Publishing Limited 2026 Emerald Publishing Limited Licensed re-use rights only Islamic mobile banking Digital transformation Technology dimension Organization dimension Environment dimension In recent years, the landscape of the global financial sector has experienced...
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