This study seeks to investigate the variables that affect small and medium enterprises (SMEs) adoption of the usage of artificial intelligence (AI) and audit quality analysis from the perspectives of external auditors and accountants in the Kingdom of Saudi Arabia (KSA). Additionally, it seeks to determine whether external auditors and accountants in Saudi SMEs have different perspectives on AI adoption and how it affects audit quality. Data were gathered via an internet questionnaire from eighty accountants and forty audit companies in Saudi SMEs to accomplish these research goals. The study's findings indicate that accountants and external auditors in the KSA believe that utilizing AI improves the quality of audits. Also, it was discovered that there is no statistically significant difference in how accountants and auditors evaluate ’AI’s contribution to audit quality.

Industries all throughout the world are preparing to understand the ramifications of the emerging metaverse, which is a merger of the virtual and physical worlds. Notably, the banking industry stands on the cusp of a monumental shift, with the metaverse offering unprecedented operational enhancements. While the potential transformations brought about by the metaverse are discussed in various sectors, there is a discernible gap in understanding its specific applications in banking, especially with respect to advanced technologies such as NFTs, blockchain, and smart contracts. The study adopts a comprehensive approach to bridge this knowledge gap, employing convenience non-probability sampling to engage 48 subject matter experts specializing in Metaverse-Enabled Innovation in Banking. Data was collected using both mailed and electronic questionnaires. The empirical analysis offers strong evidence supporting the pivotal role of technologies like Digital Twins, Artificial Intelligence, and Blockchain-Based Assets in the metaverse's preliminary stages. We discover a plethora of business potential for banks within the metaverse, including client communication, cross-border transactions, mortgages, digital assets, green loans, and data security.‎‎

Recent technological advancements are endless and have had a profound influence on everyone in every part of life throughout the preceding decades. Artificial intelligence is one such invention that has the potential to change the world. Now, artificial intelligence is being used in almost all commercial operations. Hence, this research attempted to investigate the impact of artificial intelligence dimensions, including natural language processing, machine learning, expert systems, and computer vision on the financial decisions of pharmaceutical companies in Jordan. A cross-sectional approach was used through a comprehensive survey to collect research data from 148 accountants and financial managers in pharmaceutical companies listed on the Amman Stock Exchange with a response rate of 81.3%. The research hypotheses were examined using structural equation modeling of the collected quantitative data. The results indicated that the dimensions of artificial intelligence positively impact financial decisions. Accordingly, companies should spend on building strong artificial intelligence infrastructure and skills. Access to modern artificial intelligence technology, data analysis tools and cloud computing resources are also essential to rationalizing financial decision-making. Besides, Jordan's pharmaceutical sector can overcome these limitations and realize the full potential of artificial intelligence in financial decision-making by solving data privacy issues, encouraging ethical AI re-search, investing in artificial intelligence expertise, and enhancing collaboration.

The aim of this study was to examine how the implications of the Covid-19 pandemic moderate the impact of Artificial Intelligence (AI) on the effective application of Cyber Governance (CG) in Islamic banks. A total of 93 questionnaires from branch heads of Islamic banks were used in this study, and the data were analyzed using the Statistical Package for Social Sciences (SPSS) through descriptive-analytical methods. The findings indicated that AI has a significant influence on the effective application of CG in Islamic banks. The study also revealed that the Covid-19 Pandemic positively moderates the influence of AI on the effective application of CG in Islamic banks. The results of this study have implications for regulators and decision-makers in proposing new legislation to effectively apply CG in the Islamic banking sector, which can help protect public funds and limit cyber-attacks. This study is the first to investigate the moderating effect of the Covid-19 pandemic on the influence of AI on the effective application of CG in Islamic banks.

The accelerated progress of Artificial Intelligence (AI) within the accounting field has resulted in a heightened use of this technology in international enterprises, therefore generating noteworthy ethical concerns. This research investigates the ethical implications that arise from the use of AI in accounting practices, focusing on international corporations operating in Jordan. The objective of this research is to provide a comprehensive framework for the ethical and responsible integration of AI within the accounting domain. The research used a survey methods approach while 379 respondents were selected using cluster and proportional sampling. The qualitative component of the research investigates the viewpoints and concerns of persons pertaining to the use of AI. The study results provide significant contributions to the development of a context-specific paradigm for AI ethics that prioritizes concepts such as transparency, fairness, and accountability. The findings of this study have substantial value for multinational corporations engaged in commercial operations in Jordan and similar regions. The results provide organizations with the necessary tools to proficiently address the ethical dilemmas that emerge as a result of using artificial intelligence in accounting procedures.

Explosive material detection considers the identification and classification of explosive materials using techniques from traditional sniffer dogs to cutting-edge sensing technology like thermal imaging, X-ray scanners, and chemical sensors. Explosive detection is applied in various locations, including airports, government buildings, and public areas, to prevent terrorist attacks and criminal actions that attempt to employ explosive devices. The effectiveness of these procedures is dependent on the detection materials, equipment, and environment, so new techniques are continuously explored to increase precision, sensitivity, and detection speed. Because explosive substances present a critical risk to infrastructure, security, and public safety, extensive analysis of existing detection methods is needed. This paper highlights key areas for further research and development in explosive materials detection by addressing identified limitations and challenges. Specifically, advancements in technology, interdisciplinary collaboration, and the integration of AI techniques offer significant opportunities for improving detection accuracy, reducing false positives, and ensuring safer environments for individuals and society.

This study aims to investigate the role of applying artificial intelligence in limiting cybercrime in the 13 Jordanian commercial banks listed in the Amman Financial Market, from the point of view of internal auditors and IT. For this purpose, a questionnaire was designed and distributed to the study sample of (849). The number of respondents to the questionnaire reached (230). The data of the questionnaire were analyzed, and their hypotheses were tested using the statistical program (SPSS) through tests of the arithmetic mean, standard deviation, linear, multiple regression, and the T-test for two independent samples. The study found a statistically significant effect for artificial intelligence with its dimensions (Expert Systems, Artificial Neural Network, Genetic Algorithm, Fuzzy logic) in limiting cybercrime in Jordanian commercial banks. It was also found that there were statistically significant differences in both genetic algorithm and cybercrime attributable to the job variable in favor of IT department employees.

Artificial intelligence (AI) systems have significantly changed the audit process; nevertheless, the AI revolution opponents view this growth as a step-back as many auditors will fail to adapt to this new environment and will drop behind. Our descriptive study examines the perceived ease of use, usefulness, and contribution to the audit quality of different AI’s types. To address local audit firms concerns about their readiness to use AI systems in auditing processes and to advance auditing research, we examine whether perceived ease of use, usefulness, and contribution to audit quality vary by AI systems type (Assisted, Augmented, and Autonomous). An online questionnaire was used to collect data from 124 auditors representing local audit firms in Jordan. Our results indicate that auditors perceive Assisted and Augmented AI systems as ease of use in auditing while perceiving Autonomous AI systems as complicated to use. Besides, Auditors are underestimating Autonomous AI systems’ capabilities and perceived it as not useful for auditing. The results also reveal a significant difference between the perceived contribution to audit quality by the three AI systems types. This study contributes to the existing literature on AI and auditing by developing and testing a measure for AI systems’ perceived contribution to audit quality. This study also provides empirical evidence on how Jordan local firms auditors perceive AI use in auditing.

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.

Designing sustainable and scalable educational systems is a challenge. Artificial Intelligence (AI) offers promising solutions to enhance the effectiveness and sustainability of blended learning systems. This research paper focuses on the integration of the Chat Generative Pre-trained Transformer (ChatGPT), with a blended learning system. The objectives of this study are to investigate the potential of AI techniques in enhancing the sustainability of educational systems, explore the use of ChatGPT to personalize the learning experience and improve engagement, and propose a model for sustainable learning that incorporates AI. The study aims to contribute to the body of knowledge on AI applications for sustainable education, identify best practices for integrating AI in education, and provide insights for policymakers and educators on the benefits of AI in education delivery. The study emphasizes the significance of AI in sustainable education by addressing personalized learning and educational accessibility. By automating administrative tasks and optimizing content delivery, AI can enhance educational accessibility and promote inclusive and equitable education. The study’s findings highlight the potential benefits of integrating AI chatbots like ChatGPT into education. Such benefits include promoting student engagement, motivation, and self-directed learning through immediate feedback and assistance. The research provides valuable guidance for educators, policymakers, and instructional designers who seek to effectively leverage AI technology in education. In conclusion, the study recommends directions for future research in order to maximize the benefits of integrating ChatGPT into learning systems. Positive results have been observed, including improved learning outcomes, enhanced student engagement, and personalized learning experiences. Through advancing the utilization of AI tools like ChatGPT, blended learning systems can be made more sustainable, efficient, and accessible for learners worldwide.