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The purpose of this paper is to investigate the factors influencing Palestinian consumer attitudes toward artificial intelligence (AI)-powered online banking, focusing on performance expectancy, effort expectancy, social influence and facilitating conditions while considering the moderating role of trust in financial institutions.

To test the hypotheses, an empirical study with a questionnaire was carried out. The study was completed by 362 Palestinian customers who use online banking services.

The findings of this paper show that performance expectancy, effort expectancy, social influence and facilitating conditions significantly influence consumer attitudes toward AI-powered online banking. Furthermore, trust in financial institutions as a moderating variable strengthens the impact of performance expectancy, effort expectancy, social influence and facilitating conditions on consumer attitudes toward AI-powered online banking. Therefore, more studies should focus on certain fields and cultural contexts to get a more thorough grasp of the variables influencing adoption and acceptability.

The study's findings may be specific to the Palestinian context, limiting generalizability. The reliance on self-reported data and a cross-sectional design may constrain the establishment of causal relationships and the exploration of dynamic attitudes over time. In addition, external factors and technological advancements not captured in the study could influence Palestinian consumer attitudes toward AI-powered online banking.

Financial institutions can leverage the insights from this research to tailor their strategies for promoting AI-powered online banking, emphasizing factors like perceived security and ease of use. Efforts to build and maintain trust in financial institutions are crucial for fostering positive consumer attitudes toward AI technologies. Policymakers can use these findings to inform regulations and initiatives that support the responsible adoption of AI in the financial sector, ensuring a more widespread and effective implementation of these technologies.

This research delves into Palestinian consumer attitudes toward AI-powered online banking, focusing on trust in financial institutions. It aims to enrich literature by exploring this under-explored area with meticulous examination, robust methodology and insightful analysis. The study embarks on a novel journey into uncharted terrain, seeking to unearth unique insights that enrich the existing literature landscape. Its findings offer valuable insights for academia and practitioners, enhancing understanding of AI adoption in Palestine and guiding strategic decisions for financial institutions operating in the region.

This study's aim was to investigate the role of the perceived values of gaming on consumers' perceptions of brands as cool as well as the impacts on the consumer–brand equity relationship. The study proposed a framework highlighting the influences of fashion-branded games on brand coolness and building fashion brands' overall equity. As significant factors affecting gamers, gender and gaming have been studied as moderators affecting the overall proposed framework.

A quantitative method was used to assess the significance of the relationships within the proposed model. Partial least squares structural equation modeling technique was implemented to assess the framework's relationships with a sample size of 248 active online gamers.

The findings indicate that brand equity is positively associated with perceived brand coolness. Furthermore, of the three core online game values, perceived enjoyment was most strongly associated with perceived brand coolness, with other values, such as self-expression and perceived emotional challenge, having a weaker association. The multigroup analysis results further suggest that in the fashion industry, building brand equity through online games is strongly related to perceived brand coolness among female respondents, with the role of perceived brand coolness affecting male respondents to a lesser degree.

The contribution of this study to the existing literature consists in providing a deeper understanding of the impact of branded games on fashion brands' overall equity. The results provide insights for fashion brand managers into the significant effect of fashion gaming collaborations on consumers' behavioral outcomes.

This paper aims to investigate how manufacturing firms behave to mitigate business risk during and post-COVID-19 coronavirus disease (COVID-19) on the global supply chain.

A systematic literature review for data mining was used to address the research objective. Multiple scientometric techniques (e.g. bibliometric, machine learning and social network analysis) were used to analyse the Lens.org, Web of Science and Scopus databases’ global supply chain risk mitigation data.

The findings show that the firms’ manufacturing supply chains used digitalisation technologies such as Blockchain, artificial intelligence (AI), 3D printing and machine learning to mitigate COVID-19. On the other hand, food security, government incentives and policies, health-care systems, energy and the circular economy require more research in the global supply chain.

Global supply chain managers were advised to use digitalisation technology to mitigate current and upcoming disruptions. The manufacturing supply chain has high uncertainty and unpredictable global pandemics. Manufacturing firms should consider adopting Blockchain technology, AI and machine learning to mitigate the epidemic risk and disruption.

This study found the publication trend of how manufacturing firms behave to mitigate the global supply chain disruptions during the global pandemic and business uncertainty. The findings have contributed to the supply chain risk mitigation literature and the solution framework.

The purpose of this study is to identify the factors that influence the willingness of Saudi Arabian students from four universities in Saudi Arabia, to adopt learning management systems (LMSs). This will be accomplished by using two popular technology acceptance models unified theory of acceptance and use of technology (UTAUT) and theory of planned behavior (TPB).

In total, 445 undergraduates from four Saudi educational institutions participate in filling out the study questionnaire. To investigate the correlations between the variables, the study used structural equation modeling for data analysis.

The results of the study show that effort expectancy (EE), subjective norm (SN), attitude toward behavior (ATB) and perceived behavioral control (PBC) are found to be substantially connected with their intentions to use (ITU) LMSs. The findings also show that there is a strong relationship between students’ intentions and their actual use of LMSs.

Like many studies, this research has some limitations. The primary limitation is that the findings of the study cannot be extrapolated to other settings since the report’s analysis and investigation were limited to four Saudi universities. Therefore, to generalize the study’s findings, similar research needs to be conducted in other Gulf and similar cultural universities.

The integrated model identifies key factors that influence the intent of Saudi Arabian students to use LMS, including EEs, social influence, ATB and PBC. This model can help develop solutions for the obstacles that prevent students from using LMS. The findings can be used to provide assistance to increase the likelihood of LMS acceptance as part of the educational experience. The model may also inspire further research on this topic in the Gulf nations, particularly in Saudi Arabia.

As none of the relevant studies conducted previously in Saudi Arabia has integrated the two models to study the students’ ITU LMSs, this study combines two major theories, TPB and UTAUT, in the context of Saudi Arabia, contributing to the field of technology use in education by expanding empirical research and providing a thorough understanding of the challenges associated with the use of LMS in Saudi universities. This study should be viewed as filling a crucial gap in the field. Moreover, this integrated model, using more than one theoretical perspective, brings a thorough comprehension of the barriers that hinder students’ adoption of LMSs in the academic context in Saudi Arabia and thus assists in making effective decisions and reaching viable solutions.

The current paper aims at exploring the audit committee characteristics’ effect on impression management.

The methodology is based on the use of the content analysis of financial annual reports, as data of a 69-company sample study from 2015 to 2019 attained from “Amman Stock Exchange” has been analyzed. Moreover, multiple regression analysis on panel data was employed.

The results show that the independence of the audit committee, the financial expertise of the audit committee and female members negatively affect impression management, implying that these characteristics mitigate financial reporting manipulation and decrease the practices of impression management. However, the findings detect no significant influence for committee meetings on impression management.

Notably, the current work is applicable and useful for understanding the audit committee’s role in enhancing the financial reporting’s quality, along with the significance of the audit committee in growing the stakeholder’s confidence in financial reporting. In light of these results, regulatory bodies’ efforts are encouraged to create additional strategies and instructions to ensure the trustiness and credibility of financial reporting.

This paper will be useful to companies that want to improve the quality of financial reporting and decrease the impression of management’s effect on financial reporting’s readers. Moreover, this paper contributes to the literature on impression management by exploring the effect of audit committees on impression management of annual financial reports of the users in the context of emerging markets and Middle East countries, particularly Jordan.

The COVID-19 pandemic had a huge impact on people's lives, air travel and tourism. The authors explored travelers' perceptions of COVID rapid antigen tests before boarding aircraft, willingness to fly and the precautionary actions for safe air travel.

All the participants were asked to complete the survey while reflecting on their experiences of air travel during this COVID-19 pandemic. The questionnaire consisted of demographic information of the participants and air travel preferences during pandemic. The survey was conducted through Google Form in both English and Arabic language. The link was shared through emails and WhatsApp.

In this survey, majority had willingness to fly during pandemic. 45.2% preferred to undergo rapid test before boarding, while 41.9% refused owing to no added benefit (23.8%) and nasal discomfort (9.3%) among others. The best indicators to resume safe air travel were COVID-19 vaccination (80.4%), wearing face mask during flying hours (70.8%) and maintain social distancing with aircraft seating (49.6%).

The findings of the current survey could help the organizations and the biosecurity authorities to act and support accordingly and thus reduce passenger anxiety about resuming the flights, thereby increasing willingness to fly and preparing oneself and the aviation industry for future pandemics.

The findings of the current survey could help the organizations and the biosecurity authorities to act and support accordingly and thus reduce passenger anxiety about resuming the flights, thereby increasing willingness to fly, and preparing oneself and the aviation industry for future pandemics.

This study aims to explore the determinants that impact state Islamic University/Perguruan Tinggi Keagamaan Islam Negeri students’ intention to adopt online cash waqfs. In doing so, this study integrates knowledge of cash waqf and trust variables within the theory of planned behavior (TPB), allowing an examination of the mediating role of TPB variables and trust within the relationship between knowledge of cash waqf and intention for online cash waqf behavior.

To carry out an empirical analysis, the authors developed a well-structured questionnaire and distributed it to a group of students currently enrolled in PTKIN, obtaining 443 usable responses. The partial least squares-structural equation modeling (PLS-SEM) technique was used for the dual purposes of data analysis and hypothesis testing.

This study demonstrates that factors such as attitude, subjective norms, perceived behavioral control, trust and knowledge of cash waqf have a significant and favorable influence on the intention to donate through e-cash waqf. Knowledge of cash waqf impacts attitudes, subjective norms, perceived behavioral control and trust. The final analysis shows that attitude, subjective norms, perceived behavioral control and trust partially mediate the relationship between knowledge and intention in the online cash waqf context.

The aforementioned elucidates the paramount importance of trust in shaping individuals’ tendencies to engage in cash waqfs. The insights mentioned have the potential to be used by cash waqf establishments to promote transparency and accountability, ultimately bolstering the confidence of potential donors.

The concepts of waqf and the use of online cash waqf as a means of donation in developing countries are relatively new. In this study, the intention of students to adopt online cash waqf was predicted for the first time by considering their knowledge of cash waqf and their trust in online cash waqf transactions.

This study evaluates the architectural status of circular prototype mosques in Kuwait. The argument is that the once dominant and powerful image of mosques is now merely a repetitive reproduction through the prototype scheme. The study focuses on the circular prototype design, which has been constructed in many of Kuwait's recent residential areas. It evaluates qualitatively the worshipers' experiences of these mosques.

The research methodology is qualitative. The main question is how well the circular prototype mosques are received by worshipers and local communities. Various research methods were used, including walk-through survey and group interview with worshipers and semi-structured interview with key informants in Public Authority for Housing Welfare and Ministry of Awqaf and Islamic Affairs. Purposive sampling was chosen to select for key informants. Time-location sampling was selected for worshipers' group interview.

Circular prototype presents several weaknesses. The community did not receive the circular design well as it deviates from the traditional and modern rectangular mosque design prevalent in Kuwait. This research highlights the importance of considering traditional design principles, community preferences and functional requirements while designing a mosque. It also emphasizes the need for an extensive evaluation of prototype designs to identify potential weaknesses before proceeding with the final design.

It is recommended that future mosque design projects in Kuwait consider traditional design principles; community preferences; and financial, functional and sustainability requirements. In addition, the findings of this study can be used to inform future mosque design projects in Kuwait and to ensure that they are functional, cost-effective and well received by the community.

This research provides an informative and comprehensive analysis of Kuwait's prototype mosque designs from the 1950s to the present day. It focuses on the current circular prototype, critically examining its advantages and disadvantages. This research is the first to evaluate the history and design improvements over the years. As such, this research offers invaluable information to those interested in Kuwait's religious architecture and cultural history.

This study aims to investigate the effect of accounting conservatism and business strategies as mitigating tools for bankruptcy risk. It determines the association among these factors and provides insights into the effectiveness of accounting discretion and business strategies in decision-making.

The study uses a sample of 83 nonfinancial listed firms in ASE for the period from 2013 to 2019. Bankruptcy risk is measured using the Altman Z-score (1968). Accounting conservatism is measured using the accrual-based approach, and optimal business strategies are identified through cluster analysis.

The results indicate that accounting conservatism has a significant negative effect on bankruptcy risk. Increased application of accounting conservatism practices leads to a decrease in the level of bankruptcy risk. However, the type of business strategy adopted by firms does not have a significant impact on bankruptcy risk, suggesting that firms are not effectively implementing their strategies to mitigate this risk.

This study focuses on nonfinancial listed firms in the ASE, limiting the generalizability of the findings to other contexts. The study's findings contribute to the understanding of the role of accounting conservatism in reducing bankruptcy risk but highlight the need for further research on the effectiveness of business strategies in mitigating this risk.

This study lies in understanding of the role of accounting discretion in financial evaluations and emphasizes the importance of accounting conservatism as a tool for mitigating bankruptcy risk. The study's insights provide valuable guidance to practitioners, regulators and researchers in this field.

Seasonal influenza epidemics accounted for significant morbidity and mortality loads worldwide despite the availability of a safe vaccine as an efficient tool against severity of the disease. However, the uptake of the latter was sub-optimal. This study aims to identify predictors and barriers related to seasonal influenza vaccine uptake in the Kingdom of Bahrain.

A cross-sectional study enrolled 502 individuals attending primary healthcare centers in Bahrain for ambulatory care between July and August 2022. The data were collected using an interviews-based questionnaire which included questions on demographic data, knowledge and attitudes and practices toward influenza vaccine. The authors identified the barriers as well as the determinants of the vaccine uptake and its recommendation to others.

The mean age of participants was 35.07 years (SD = 13.9). Most of the respondents were Bahraini (86.5%) and 53.4 % were females. The results revealed that 34.1% have previous information about the influenza vaccine and 36.9% versus 69.9% are willing to receive the vaccine or advice it to others, respectively. Determinants of vaccine uptake were identified.

This study confirmed a sub-optimal influenza vaccine acceptance in the general community of Bahrain despite a global access in primary care. Health professionals need to be more proactive in mobilizing the community and particularly females toward influenza vaccination.