Earlier literature has shown that the implementation of FinTech innovations is not only determined by banks, financial institutions, or government support, but also by the perception and experiences of FinTech users. FinTech research has shown encouraging findings from scholars in developed countries. However, little is known about the users’ acceptance and use of FinTech in Jordan. The aim of this study is to investigate the determinants of users’ intentions and e-Loyalty toward FinTech adoption in Jordan post the COVID-19 era. A conceptual framework was developed by integrating the four original constructs of the unified theory of acceptance and use of technology (UTAUT), namely performance expectancy (PE), effort expectancy (EE), social influence (SI), and facilitating conditions (FC), with three additional factors: personal innovativeness (PI), financial literacy (FL), and uncertainty avoidance (UA). In addition, the proposed model considered the e-Loyalty of FinTech users as a consequence of having a good FinTech experience. A quantitative approach using a cross-sectional online questionnaire was applied to collect data from 423 FinTech users. Data were analyzed utilizing structural equation modeling (SEM) based on AMOS 26.0 software package. The findings revealed that UA has a moderating effect on the relationship between FC and users’ intentions. Also, PI has a significant impact on PE and EE. While PE, SI, and FC are factors that enhance behavioral intentions. In return, it builds users’ e-Loyalty toward FinTech services and is deemed a new normal behavior. This study may help FinTech service providers and policymakers better understand the, currently relatively low, usage rate of FinTech, and how it contributes to the development of strategies that boost the acceptance and e-Loyalty of FinTech by Jordanian users after the COVID-19 era, where FinTech is still considered an innovation.
This study aims to investigate the moderating effect of enterprise risk management on the relationship between the board of directors’ effectiveness on accounting and market performance in Jordan. The current study uses panel data of 684 firm-year observations, employed regression analysis and analysis of annual reports of 76 listed companies on the Amman stock exchange (ASE) from 2009 to 2017 covering 9 years. The findings of the hierarchical regression analysis showed that the enterprise risk management has a significant positive moderating effect on the relationship between the board of directors’ effectiveness on accounting and market performance in Jordan. The findings reveal that enterprise risk management positively moderated the relationship between board of directors’ effectiveness on Return on Assets, Return on Equity, and Tobin’s Q. It also moderated the interaction of board of directors’ effectiveness intercept enterprise risk management on Return on Assets and Return on Equity, which were found positive and significant. The findings of this paper can provide crucial conclusions and recommendations that clarify the relationship between the board of directors’ effectiveness and the accounting and market performance in Jordan and the moderate impact of the enterprise risk management.
This article inspects the likely outcome of using the fair value (FV) concept on audit firms’ anomalous audit fees. The research performs fixed effects regression to evaluate the given hypotheses using data gathered by hand from 105 Jordanian publicly traded enterprises between 2005 and 2018. The study reveals that FV proxies have a favorable and substantial effect on the atypical audit fees paid by Jordanian enterprises. The findings are more evident for businesses with a higher percentage of subjective FVs (level 3 assets). This research gives current empirical information on the effects of adopting IFRS/IAS for policymakers and standard setters. The results contribute by offering recommendations on the factors that influence audit fees for auditors and clients. The present research updates the Fair Value Disclosure (FVD) auditing model and adds new empirical data to close a gap in the auditing literature. It adds to the limited and inconclusive audit price studies already available by examining the post-implementation of FVD. This research gives current empirical facts on the consequences of adopting an FV model in Jordan for policymakers and standard setters. Additionally, this investigation adds by offering information on the factors that influence audit fees for both auditors and clients. The findings provide regulatory authorities with information on observing and regulating the audit vocation as well as on auditing FVD activities.
Digital transformation is important not only in the manufacturing sector but can also help service-based organizations to achieve competitive advantage. Therefore, this study has examined the impact of digital transformation on competitive advantage and the mediating role of entrepreneurial orientation. Innovation capability is considered a moderator between digital transformation and competitive advantage. The data for the research were gathered from service companies in Jordan, and AMOS was utilized for the analysis. The results revealed that digital transformation not only influences competitive advantage but also affects entrepreneurial orientation. Entrepreneurial orientation significantly mediates the relationship between digital transformation and competitive advantage. In addition, innovation capabilities moderate the relationship between digital transformation, competitive advantage, and entrepreneurial orientation. Innovation, production, and operational managers as well as owners of service companies can use the results of this research as a guideline for policy-making in order to develop a competitive advantage.
The study emphasizes the importance of Artificial Intelligence (AI) and its applications on the service quality provided by Jordanian banks for their customer satisfaction. This research paper thoroughly reviews the literature on the numerous emergent applications of artificial intelligence and its impact on the banking sector. A rigorous study of the available literature is conducted to examine AI's uses in banking. Artificial intelligence improves the banking experience for millions of clients and employees by providing credit score checking, system failure prediction, emergency alarm systems, fraud detection, phishing website detection, liquidity risk assessment, customer loyalty evaluation and intelligence systems by reducing the employee workload. A questionnaire gathered data from 270 consumers in Jordan's banking sector. The SPSS program used exploratory factor analysis to statistically evaluate the sample data to determine service quality and customer satisfaction. The results show that the updated SERVQUAL Model extracted five subscales instead of the eight in the original model. The extracted subscales were tangibility, assurance, reliability, responsiveness, and empathy. According to this study, artificial intelligence is statistically relevant to service quality and customer satisfaction. The updated SERVQUAL model, according to the authors, helps address customer satisfaction in the banking sector. The research findings suggest that the demand for artificial intelligence in the Jordanian banking sector is equally essential for the customers; thus, there should be an optimal balance between virtual and human agents based on the customers' requirements and preferences. Further, this study found practical implications of using AI in banking, particularly those related to Jordanian customer perception.
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