The current manuscript aimed to explain the impact of big data on the financial reporting quality of the industrial sector in Jordan. To achieve the manuscript goals and validate hypotheses, a field study was conducted by distributing a questionnaire to 325 financial managers in industrial companies listed on the Amman Stock Exchange during a specific period. Gathered data were analyzed using structural equation modeling (SEM). The manuscript concluded that the big data dimensions, including variety, volume, and velocity, had a positive impact on financial reporting quality. Therefore, a set of recommendations were provided to managers of the industrial companies in Jordan to put in place an extensive data governance system to as-sure data quality, security, privacy, and compliance. To ensure the integrity and dependability of financial reporting, define data ownership, create data quality standards, and develop processes for data access, use, and preservation.

Energy efficiency is one of the critical aspects, because the hotel sector has significant energy consumption and has an impact on environmental information. Energy efficiency helps reduce operational costs. By reducing excessive energy consumption, hotels can set a good example of responsible and sustainable business practices. It is important to understand the factors that affect energy efficiency. Some of the relevant factors are knowledge sharing, risk perception, and environmental information. This study aims to analyze the effect of knowledge sharing, risk perception, and environmental information factors on energy efficiency in the hospitality industry. The research method used in this study is a quantitative method with a survey approach. The number of samples used in this study were 176 hotel managers in Indonesia. Questionnaires were distributed to respondents using a Likert scale of 1 to 7. Data were analyzed using the Partial Least Square (PLS) method using SmartPLS software. The research results conclude that knowledge sharing, perceived risk, and environmental information have a significant influence on energy efficiency in the hospitality industry. Well-informed consumers tend to be more aware of the impact of their decisions and actions on environmental information, so they are more likely to choose hotels that adopt sustainable and energy efficient practices. In addition, the perception of risk also affects energy efficiency in the hospitality industry. Consumers who perceive risks associated with low sustainability or negative environmental information impacts are less likely to choose the hotel. Environmental information factors also play an important role in energy efficiency. Hotels that have an environment that supports and facilitates sustainable practices have the potential to achieve higher energy efficiency.

This research explores the influence of data mining methods on the managerial decision-making in Saudi Arabia's industrial sector, emphasizing the moderating function of cooperation. A total of 500 questionnaires were distributed to information technology managers, with 265 responses selected for data analysis. Smart PLS 4 software was used for the data analysis, and statistical measures were used to analyze the correlations between variables. The findings show that data mining approaches have a substantial positive relationship with improving decision-making and information exchange within external and internal contexts. The study also demonstrates that cooperation plays an important moderating role in these interactions, emphasizing the significance of building a cooperative atmosphere to improve the influence of data mining methods on decision-making and information sharing. The study's conclusions have practical relevance for organizations in the industrial sector. Organizations may improve their decision-making processes and information sharing by adopting data mining tools and boosting collaboration, enhancing performance and competitiveness.

Digital transformation has become fundamental to improving the competitiveness of microenterprises worldwide, and Huancayo, Peru is no exception. By adopting digital technologies, microenterprises can improve their operational efficiency, expand their market reach and enhance their abilities to make informed decisions. They have therefore found innovative ways to adapt to changing market conditions, such as incorporating information technologies, online sales, use of social networks and home delivery. Despite this, many microenterprises struggle to survive due to lack of access to financing and adequate government support. This study aimed to analyze how individual, group and organizational factors influence the digital transformation of microenterprises and its impact on their competitiveness. The research was carried out in a sample of 80 multi-sector microenterprises, using a non-probabilistic and cross-sectional research design of a quali-quantitative and explanatory nature, using SEM-PLS. The results of the study indicate a positive relationship between individual, group and organizational factors and digital transformation, as well as with the competitiveness of microenterprises. The coefficients of determination (R2) obtained were 0.8897 and 0.7931 for digital transformation and competitiveness, respectively, indicating a predictive ability in both cases. These findings are of great use to policy makers, business owners and researchers interested in fostering the growth and development of microenterprises in emerging economies.

This study aims to analyze and examine the influence of internal auditor certification, risk assessment, and the role of senior management on the effectiveness of cybersecurity for internal auditors who have experience in cybersecurity and information technology. This research method is a quantitative method, data analysis uses structural equation modeling (SEM) with SmartPLS 3.0 software tools. The population of this study is internal auditors who have experience in cybersecurity and information technology. The sample for this study was 480 respondents who were determined by the snowball sampling method. The research data was obtained from an online questionnaire which was distributed via social media. The questionnaire was designed using a Likert scale of 1 to 5. The stages of data analysis were validity test, reliability test and significance test. The results of this study indicate that internal auditor certification has a positive effect on cybersecurity effectiveness, risk assessment has a positive effect on cybersecurity effectiveness, and the role of senior management has a positive effect on cybersecurity effectiveness.

This study aims to estimate the factors determining the perceived behavioral Intention to use the QR code on a smartphone in the commuter line tap-in tap-out ticketing process as an alternative payment. The rapid growth of information technology in the last two decades had become a factor that encouraged individuals and groups to utilize information technology from devices or technological tools as effectively and efficiently as possible to facilitate the activities and business processes being carried out. This research used the probability sampling technique with a random sampling of 100 commuter line passengers. In addition, this research used the data analysis technique of the Structural Equation Model-SmartPLS3.0. The results indicated that perceived compatibility and enjoyment significantly affected the perceived ease of use and usefulness in the consumer's behavioral Intention to use QR Code technology on smartphones as a substitution for purchasing commuter train tickets. However, the three other variables, perceived convenience, self-efficacy, and enjoyment, do not significantly influence the usefulness of using QR Code Technology on smartphones as an alternative for purchasing commuter tickets, and neither do the technological knowledge and perceived compatibility.

As battery electric vehicles become more prevalent in emerging markets, it is important that policymakers and the public consider their potential to contribute to the reduction of greenhouse gas emissions. This study explores the link between financial knowledge, attitude and green economic sustainability. The study, which was conducted in Indonesia, collected data about 155 individuals. Through a PLS-SEM analysis, the study revealed that financial knowledge and green innovation were related to the attitude toward sustainability. The study also found that green innovation was associated with the economic sustainability of the country. However, it did not find any significant relationship between financial knowledge and green investment. The study revealed that financial literacy is very important for consumers to adopt sustainable practices. It can help them make informed decisions when it comes to the use of battery electric vehicles. This study was conducted after the Indonesian government stated that it would promote the use of green products. Innovation and green investment can help improve the economic sustainability of a country by increasing people's green attitudes and knowledge.

There has been a significant increase in the study of the history and culture of historical artifacts, whether they take the form of cultural heritage or Waqf. A literature review of web-based information systems was conducted for digitizing historical preservation and Waqf. Papers were sourced from various databases, including Publish or Perish, which produced 1043 journals, 370 articles, and 673 items from reputable sources, Google Scholar, and Crossref, respectively. The focus of the literature review was the information system for digitizing history and Waqf and integrating ontology databases. This literature review study aims to trace the evolution of study objects related to history and endowments. The results showed that most studies emphasized the user-understanding aspect of digitization, while the technical aspect was focused on using cutting-edge technology, such as 3D and virtual reality.

The Malaysian government actively encourages the development of e-wallets in Malaysia and set a goal to enter a cashless society by 2050. However, the mobile technology that has swept the world does not seem to be developing smoothly in Malaysia. The objective of the study is to investigate the determinants that impact the user behavior of Malaysians in adopting e-wallets and proposes integration theoretical models, namely UTAUT 2, Diffusion of Innovation, and self-efficacy to support the study. Data were collected among 253 Malaysian e-wallet users in the Federal State of Kuala Lumpur. The survey (online questionnaire) was distributed to respondents via QR codes and links as data collection. The PLS-SEM was utilized to test hypothetical relationships. The findings of the study demonstrated that compatibility, hedonic motivation, habits, and self-efficacy have a significant relationship with the user behavior of e-wallets. Self-efficacy was found to be the strongest predictor in influencing the use behavior of e-wallets. Conclusion, implications, and suggestions for future study were also discussed.

This study examined the perception of investors toward the factors of Artificial Intelligence (AI) that impact behavioral intention of AI adoption. TAM was used with the addition of three factors of subjective norms, trust in service and service provider, and training. Jordanian stock market investors with basic investment knowledge were selected as the study participants using a convenience sampling method. The analyzed data were obtained from 610 responses. Results demonstrated the significant impact of trust in service and subjective norms on AI. Attitudes, perceived ease of use and perceived usefulness showed statistical significance toward intention to use AI. Results also showed significant impact of training on perceived ease of use.