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This paper aims to investigate the role of forensic accounting skills in enhancing auditor’s self-efficacy towards fraud detection in Egypt. Additionally, it explores the moderating effect of computer-assisted audit techniques and tools (CAATTs) application on the relationship between accounting and auditing skills and auditor’s self-efficacy, as well as its role in enhancing fraud detection.

A cross-sectional survey was developed and distributed to 117 external auditors working in Egypt. Partial least square structural equation modelling is used to examine the study hypotheses.

The results show a significant direct relationship between effective communication skills, psycho-social skills, accounting and auditing skills and an auditor’s self-efficacy. Additionally, the results show a significant direct relationship between auditor’s self-efficacy and fraud detection. It is revealed that CAATTs application moderate the relationship between auditor’s self-efficacy and fraud detection. In contrast, the results do not show a significant relationship between technical and analytical skills and auditor’s self-efficacy.

The originality of this research paper lies in its exploration of the role of forensic accounting skills in enhancing auditor’s self-efficacy towards fraud detection in Egypt. It sheds light on the role of improved auditor’s self-efficacy in detecting fraud. Additionally, this study further enhances the understanding of the potential benefits of using technological advancements in the audit process. It provides insights for accounting professionals and regulatory bodies in Egypt, highlighting the importance of leveraging forensic accounting skills and using CAATTs to enhance fraud detection efforts.

This study aims to empirically investigate the role of accounting information quality (AIQ) as a mediating factor in the relationship between knowledge management (KM) processes and business performance (BP) of the financial institutions (FI) operating in Jordan.

Based on a literature review and knowledge-based theory, an integrated conceptual framework has been developed to guide the study. The study’s conceptual framework is constituted of three primary constructs, namely, KM processes (acquisition, integration and utilization), BP (financial indicators and non-financial indicators) and AIQ conceptualized using the International Accounting Standard Board’s (2010) framework fundamental qualitative characteristics (relevance, understandability, faith representation and comparability). Data has been collected through a self-administered questionnaire applied to 247 respondents. The targeted respondents have been FIs (commercial banks and insurance companies) in Jordan.

The main findings supported accounting information as a mediator factor in enhancing the relationship between the FIs’ KM process and BP (FI) operating in Jordan.

This study contributed to theory by filling a gap in the literature regarding the role AIQ as a mediator factor between the KM process and BP of the FI operating in Jordan as a developing country.

The purpose of this paper is to examine the transformational leadership and service quality in the businesses active in the field of e-commerce with the mediating role of trust and team performance.

Survey questionnaires were administered on a 384-subject sample of the employees of the teams working in electronic businesses in Iran. The structural equation modeling and partial least square techniques were used to analyze the data.

The results showed that transformational leadership has a positive impact on service quality and improves team performance. The effect of transformational leadership on the interpersonal trust and the trust on the team performance are also positive and significant. In summary, the improved performance also has a positive impact on service quality.

The main limitation is the assessment by questionnaire because the questionnaires measure the attitudes of individuals, not the facts as they are, and the attitudes of individuals usually involve personal judgments and prejudices in the research. Also, examining the research model in different cultural domains may provide different results because of being influenced by different cultures. Hence, the authors recommend that the findings should be examined in other communities with different cultures.

Evaluating the impact of the transformational leadership on service quality (SERVPERF scale) by a survey of team trust and performance in e-business is an innovation in the influence assessment of these variables. The present research is considered applicable to the management science as new findings in organizational behavior studies and recognition of transformational leaders, as well as the positive impacts of the characteristics of them on individuals and followers.

This study aims to investigate the moderating impact of environmental knowledge on the factors influencing individuals’ continuous intention to use e-wallets.

Using a quantitative research design, this study develops and empirically tests a structural model. A purposive sample of 344 e-wallet users in Jordan was analyzed using Smart-PLS software.

The results indicate that perceived usefulness, subjective norms and perceived behavioral control directly influence the intention to continue using e-wallets. Notably, environmental concern and environmental knowledge do not have a direct impact on continuous intention. However, they act as mediators in the relationship between perceived behavioral control and continuous intention. Specifically, environmental knowledge acts as a mediator between perceived behavioral control, subjective norms and continuous intention. Furthermore, environmental knowledge moderates the relationship between perceived behavioral control and subjective norms, significantly impacting users’ continuous intention to use e-wallets.

This study contributes to the extended theory of planned behavior model within the banking sector by emphasizing the enhanced explanatory power of environmental factors. It underscores the pivotal role of environmental knowledge as a moderator that connects determinants of e-wallet usage to continuous intention.

This paper aims to delve into the factors influencing the adoption of Islamic Fintech and investigates the potential impact of Religious Orientation.

The study uses a questionnaire to collect data from 291 Jordanians, using Structural Equation Model – Partial Least Squares (SEM-PLS) to evaluate the research model and test hypotheses.

The outcomes of the Smart PLS path analysis revealed that several factors significantly influence the adoption of Islamic Fintech. Notably, perceived risk, financial literacy, trust and convenience were identified as pivotal determinants in shaping individuals' decisions to adopt Islamic Fintech. Additionally, the study unveils the noteworthy role of religious orientation as a moderator, impacting the relationship between perceived risk, financial literacy, trust and convenience concerning the adoption of Islamic Fintech.

This study contributes fresh insights to the existing literature concerning the adoption of Islamic Fintech, enhancing the understanding of the key drivers in this domain. Furthermore, it emphasizes the practical implications of religious orientation in shaping individuals' attitudes and behaviors pertaining to Islamic Fintech adoption.