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Investigating antecedents that may affect the usage of electronic tax declaration platforms is not a new research topic. Nevertheless, investigating the antecedents that affect the continuance usage of these platforms beyond the COVID-19 pandemic is a relatively new research trend. Accordingly, the purpose of this study is to investigate the antecedent factors that directly influence electronic tax declaration platforms’ continuance usage in the post-pandemic era by integrating the Unified Theory of Acceptance and Use Technology Model with other related factors.

To achieve the main purpose of the study, an online questionnaire was used to gather data from 231 Jordanian taxpayers.

The findings revealed the positive and significant effects of performance expectancy, social influence, knowledge and trust in e-government services on continuance usage of electronic tax declaration platforms. Contrary to what is expected, effort expectancy is insignificant, and hence the related hypothesis (H2) was rejected.

The findings of current research provided theoretical and practical implications by using a well-established theoretical lens to investigate what factors affect the continuance usage of electronic tax declaration platforms within the context of a developing country, namely, Jordan.

This paper aims to study the impact of tax avoidance on corporate risk. It also examines the moderating impact of tax risk on the relationship between tax avoidance and firm risk.

Based on available information in the DATASTREAM database about a sample of French firms listed in the CAC 40 from 2010 to 2022, the study uses the feasible generalized least squares method to investigate the impact of tax avoidance on firm risk and the moderating impact of tax risk. To check the robustness of our results, the authors changed the measurement of variables to identify potential biases and they significantly mitigated the endogeneity concerns using instrumental variable regression. Additional estimations were performed, first by using book-tax differences (BTD) and its components, i.e. temporary and permanent, and second by retesting hypotheses of years before the outbreak of the corona virus disease 2019 (COVID-19) pandemic.

The results show that tax avoidance negatively affects the firm risk while tax risk has a positive effect on firm risk. More importantly, tax risk moderates the negative impact of tax avoidance on the firm risk. When tax avoidance is associated with a high level of tax risk, it leads to a high firm risk. Accordingly, tax avoidance should be considered in conjunction with tax risk when studying the effect put on the firm risk. Further analyses indicate that tax risk moderates the negative relationship between permanent BTD and firm risk.

The major limitation of this study is that it focuses only on French-listed firms, which make it difficult to generalize the results. Furthermore, the authors did not introduce governance variables into our models. An effective governance system and transparent information can reduce some of the perverse effects of risky tax avoidance by reducing the tax avoidance costs. The obtained results are of great interest to researchers who need to include the tax risk concept in their examination of the tax avoidance impacts.

The results are useful for investors wishing to make sound decisions regarding risky tax avoidance practices. Furthermore, the results may signal the need for French policymakers to make more efforts to reduce risky tax avoidance activities that are harmful to investors. They must enforce the existence and the reporting of a tax risk management strategy by firms.

This study contributes to the growing body of literature on the tax avoidance effects with a special focus on firm risk. This study provides the first French evidence of the role of tax risk in the relationship between tax avoidance and firm risk.

This study aims to understand the investments made by Indian MNCs in different tax havens to optimize their tax liabilities. The study also aims to provide insights into the conceptual framework of such practices, highlighting potential benefits and risks and providing policy recommendations that promote transparency, fairness and sustainable economic practices.

The study involves a combination of quantitative and qualitative approaches. The quantitative aspect analyzes investments made by Nifty 50 companies in tax haven jurisdictions from the financial data of the parent company from 2019 to 2023. The qualitative aspect involves a conceptual framework developed from previous studies and examining the role of various organizations in combating tax avoidance. This mixed-method approach enables a comprehensive understanding of the motivations, impacts and regulatory responses related to the use of tax havens.

The paper provides conceptual and descriptive insights on investments made by Indian MNCs in tax havens during 2019–21 to save tax. The study suggests that while investing in tax havens, businesses give more priority to ease of doing business and other considerations such as a lower tax rate.

The present study suggests policymakers about the effectiveness of current tax laws and their enforcement, highlighting loopholes and potential avenues for modification.

This paper assesses the reasons for Indian MNCs starting subsidiaries and making investments in different tax haven jurisdictions and suggests appropriate measures to avoid the menace of tax havens.

The main purpose of this study is to determine the accounting analytics technology (AAT) adoption among manufacturing small and medium-sized enterprises (SMEs) based on the extended technology acceptance model (TAM).

The quantitative research approach with online surveys was used to collect data from 219 accounting managers among manufacturing SMEs in Jordan. To test the suggested research model, partial least squares structural equation modeling was used.

The findings indicated that all direct paths were found to be significant in the hypothesized directions. Ultimately, the results also revealed that perceived usefulness has mediated the relationship between perceived ease of use and intention to use AAT, and hence all direct and indirect hypotheses were accepted.

This research has successfully extended the TAM model in the context of AAT adoption among Jordanian manufacturing SMEs by including new factors along with the original factors of the TAM model, particularly in the postpandemic era.

The main purpose of this study is to determine the antecedent factors of digital financial disclosure language adoption and its impact on decreasing financial information asymmetry and increasing its quality.

The data was obtained from 116 financial managers, who are working and responsible for preparing and filing financial statements reports in listed Jordanian firms in the Amman Stock Exchange. The partial least squares structural equation modeling approach is used for data analysis.

The empirical results revealed that the adoption of digital financial reporting is positively influenced by perceived usefulness and perceived ease of use. Besides, the outcomes also confirm that the adoption of digital financial reporting positively influences accounting information quality, and hence hypotheses H1, H2 and H3 were accepted.

This study varies from previous studies because it is considered among the first empirical studies that determine the antecedent factors of digital financial reporting adoption and its impact on improving accounting information quality and sustainability in an empirical setting from a developing country perspective such as Jordan.

This study proposes an assessment framework for improving smart building performance in the broader context of smart city development, considering dimensions like environmental sustainability, building characteristics, intelligence, computation management and analytics. The framework is crafted to guide future research, aligning with the growing emphasis on sustainability and intelligence in evolving urban landscapes within smart cities.

In the initial phase, the concepts of “Smart City” and “Smart Buildings” are analyzed through a systematic literature review, considering the impact of governance on city sustainability and growth, along with the role of public policies in transforming buildings and cities. The empirical research evaluates innovation levels in small and medium-sized European cities, proposing a new framework with validated dimensions and sub-dimensions. This validation involves input from international experts through a Focus Group.

The key research findings validate the new proposed assessment framework for smart buildings within smart city development. The experts’ insights align with and support the dimensions identified in the bibliographic research, providing a comprehensive understanding of the role of smart buildings in sustainable urban development.

This framework not only provides insights for a new model with specific dimensions and sub-dimensions but also serves as a guide for formulating strategies and policies to enhance innovation in these settings. The value of this approach is strengthened by the validation and consolidation process involving international experts in the field.

The purpose of this study is to examine the factors that may have an influence on the continuous intention to use mobile money as one of the Financial Technology (FinTech) products beyond the COVID-19 pandemic lockdown period.

This study has empirically tested the expanded post-acceptance model (Extend-PAM) and the expectation-confirmation model (ECM) to explain the mobile money adoption in Jordan. Data collected were analyzed through partial least squares–structural equation modeling (PLS-SEM).

The results mainly showed that the quality of administrative services and trust significantly impact confirmation and perceived usefulness. In addition, perceived security and knowledge of mobile money as one of the FinTech services significantly influence users’ confirmation and perceived usefulness. Also, usefulness and satisfaction influence continuous intention. Significant relationships were noted among confirmation, perceived usefulness, satisfaction and continuous intention to use mobile money.

This paper integrates two key theories: the expanded post-acceptance model (Extend-PAM) and the expectation-confirmation model (ECM) in the post-adoption behavior of mobile money. Therefore, this study attempts to fill a literature gap by examining the antecedent factors that influence the continuous intention to use mobile money services in the post-consumption stage.

This study aims to explore the factors that affect higher education students’ behavioral intention and use of social media for educational purposes in the COVID-19 era, where the UTAUT2 model was adopted.

Convenience sampling was used to collect the required sample size and 301 completed questionnaires were analyzed. The collected data was analyzed using SPSS and SmartPLS4.

The analysis highlights in this study that eight hypotheses were supported, whereas six were not. The evidence from this study suggests that students in Oman have the needed resources that facilitate their adoption and use of social media for learning. Also, they have a more robust tendency level for the intention to use it in the future. With these in hand, higher education institutions must enforce the use of social media in education to take advantage of its availability where students can access valuable learning content at no cost.

This study offers empirical evidence on critical success factors underlying using online learning systems that can help system developers, higher education institutions and policymakers develop better strategies and systems that can support students' online learning and education.

This paper aims to examine the main factors by which the high-performance work system (HPWS) influences the creativity of faculty members in Jordanian institutions. This work seeks to examine the factors that may influence the relationship between entrepreneurial orientation and faculty members’ creativity. The current study also seeks to fill the gaps and differences in the literature that addressed the subject of the study.

To achieve the main goal, the sample included 230 faculty members working in Jordanian universities in Jordan. After examination and scrutiny, it was found that 11 questionnaires were not suitable for analysis to take appropriate samples, 219 questionnaires were included in the survey.

The results of the paper showed that HPWS improves the entrepreneurial orientation, which in turn improves the creativity of the faculty member. Moreover, the results indicate that entrepreneurship education positively modifies the relationship between the entrepreneurial orientation and creativity of a faculty member.

The results of this study contribute to universities that seek to improve the creativity of their faculty members needing to apply the pioneering approach in the course of the educational process and create innovative creative ideas, and this in turn needs to be implemented HPWS. In addition, universities need to encourage and promote entrepreneurial education, moving away from traditional education. Lastly, this study is considered as one of the recent studies that dealt with a sample of faculty members and their creativity and linked it with HPWS. By developing new educational technologies and methods, the efficiency of knowledge transfer can be improved and access to high-quality education can be enhanced for all.

The purpose of this paper is to examine the mediating role of e-trust and e-satisfaction in the relationship between e-service quality and e-loyalty in the context of e-government services.

The data were collected via an online questionnaire of Jordanian citizens. The structural equation model based on partial least squares was used to test hypotheses.

The findings showed that e-service quality has a positive and significant effect on e-loyalty. E-service quality has a positive and significant effect on both e-trust and e-satisfaction. E-trust and e-satisfaction have a positive and significant effect on e-loyalty. E-trust has a positive effect on e-satisfaction. Finally, regarding the mediating effect of e-trust and e-satisfaction, e-trust and e-satisfaction partially mediate the relationship between e-service quality and e-loyalty in the context of e-government services, and hence all hypotheses were accepted.

The results of this research aid governmental policymakers in implementing information and communication technology strategies that streamline citizens’ transactions and promote their active engagement in e-government initiatives. Additionally, the government has suggested improving awareness campaigns and providing training for employees to enhance the quality of e-services provided to citizens.