The study aims to identify the effect of environmental sustainability accounting (ESA) on competitive advantage (CA), and the effect of ESA on making decisions (funding, investment, and strategic) in Sudanese banking. A questionnaire was used to collect data from 135 accountants and managers of Sudanese banking. A descriptive method was used to confirm that the study's goals had been met. The questionnaire data is analyzed, and hypotheses are tested, using the Smart pls application. The study found a positive relationship between ESA and CA in the Sudanese banking sector. Additionally, ESA has a positive relationship with funding, investment, and strategic decisions in the Sudanese banking sector. Based on these findings, future research can help accountants comprehend the intricacies of ESA according to national and cultural conditions, especially in developing countries. Also, larger sample sizes may be used in future research on this topic, particularly if it is studied internationally.

This research attempts to investigate the effect of types of AI systems (assisted, augmented, and autonomous) on internal auditing in Saudi Arabia. A questionnaire was used to collect data from 150 internal auditors in Riyadh City. To confirm that the study's goals were met, the descriptive analytical method was used. The questionnaire data is analyzed, and hypotheses are tested, using the Smart pls application. The study’s results show that there is a clear positive effect of AI systems, but different impacts vary according to the kind of AI systems, which is high in augmented systems, moderate in autonomous systems, and weak in assistive intelligence systems. Further studies on this subject can be conducted with larger sample sizes, especially if they are conducted globally. Based on these findings, future research can concentrate on national and cultural conditions. Additionally, companies should adopt more comprehensive involvement methods in internal auditing issues and the development of AI adoption in all company activities.

Environmental, social, and governance (ESG) practices have become central to capital-market decision-making and corporate accountability, yet evidence from emerging and transitioning markets remains fragmented and uneven. This study presents a PRISMA-compliant systematic literature review (SLR) of ESG practices in the Kingdom of Saudi Arabia (KSA), synthesizing Scopus-indexed scholarship to clarify dominant research streams, measurement approaches, institutional drivers, and outcome pathways. Using a transparent Scopus search strategy (TITLE-ABS-KEY) covering 2010–2026 and pre-specified eligibility criteria, the review applies a structured screening workflow, quality appraisal rubric, and codebook-driven data extraction. The resulting corpus is mapped through descriptive and light bibliometric profiling and then synthesized via thematic analysis. The synthesis yields six interrelated themes: (1) institutional and regulatory drivers; (2) corporate governance mechanisms; (3) ESG measurement and disclosure quality; (4) ESG and firm outcomes; (5) sectoral heterogeneity; and (6) implementation constraints. Across themes, the evidence suggests that Saudi ESG scholarship is rapidly growing but remains disclosure-centric and method-dependent. Positive ESG, outcome associations are frequently reported; yet, findings vary with measurement choice, endogeneity handling, sample selection, and time-window length, indicating the need to distinguish ESG "reporting outputs" from ESG "organizational practices". To integrate these insights, the study develops a conceptual framework linking institutional context to firm-level enablers, ESG practices, and outcomes, moderated by sector intensity, firm size and visibility, governance strength, ownership type, and assurance quality, and mediated by capability, disclosure quality, and credibility. The review advances theory and practice by offering a replicable SLR protocol, an integrative model to reconcile mixed findings, and a Saudi-specific research agenda emphasizing causal policy evaluation, materiality-sensitive measurement, assurance and data governance, and richer qualitative process evidence.

The rapid adoption of cloud computing has revolutionized the accounting and auditing sectors by offering unprecedented scalability and operational efficiency. In the context of Saudi Arabia's Vision 2030, the shift to cloud is a cornerstone of national digital transformation. Yet, this transition exposes sensitive financial data to sophisticated threats such as ransomware and phishing. This led to critical vulnerabilities in data integrity and regulatory compliance. This study examines the impact of cybersecurity governance on cloud accounting risk (CAR) reduction in Saudi-listed companies by evaluating five independent variables: awareness and training (CRAT), audit management (CRAM), risk management (CRM), powers and responsibilities (CPR), and cybersecurity strategies (CS). The research provides a critical pathway for developing secure infrastructures by aligning internal controls with global NIST and ISO standards to ensure financial credibility. Using Partial Least Squares Structural Equation Modelling (PLS-SEM), the study validated five core hypotheses. The finding of a statistically significant positive relationship between governance implementation and risk reduction (p=0.000). The strongest influence was observed in Cybersecurity Powers and Responsibilities (β=0.795), with the model demonstrating moderate to strong predictive power across all dimensions. The study concludes that effective governance is inseparable from successful risk reduction and recommends that Saudi organizations formally clarify cybersecurity roles, enhance internal audits as mediating factors, and prioritize employee training. Ultimately, the continuous evolution of these governance structures is essential for maintaining stakeholder trust and ensuring the long-term integrity of the Saudi financial sector.

This study aims to analyze the influence of the Balanced Scorecard (BSC) dimensions (financial, customer, internal processes, and learning and growth) on Total Quality Management (TQM), with sustainability performance as a mediating variable. The study utilized a cross-sectional survey method, distributing 400 questionnaires to employees in the service projects in KSA. Out of these, 340 questionnaires were deemed valid for final analysis. Data analysis was conducted using the SmartPls program. The study found that all BSC dimensions, except for the learning and growth dimension, had a negative direct effect on TQM, and the BSC dimensions through sustainability performance positively affected TQM, except for the learning and growth dimension. The main contribution of the research is to identify the BSC dimensions that best predict TQM in service projects in Saudi Arabia. The extended model test shows that sustainability performance is a good mediator in the causal relationship between the BSC dimensions and TQM. Future research can validate these findings in projects such as capital construction and industrial projects using a longitudinal survey design. Organizations can apply these research findings by leveraging the Balanced Scorecard as a management framework for predicting and improving TQM.

This study aimed to investigate the effect of cloud computing (CC) and company size on accounting information quality. Data were collected using an online questionnaire which followed the Technology Acceptance Model (TAM). The research sample consisted of 178 respondents from accountants and audit offices in the Emirate of Riyadh. The study adopted a Smart PLS in hypothesis testing. The study's results indicated just a positive relationship between perceived benefit and quality of accounting Information. In addition, there was a clear influence of company size on the relationship between CC and accounting information quality.

Fintech, characterized by the intersection of finance and technology, has globally transformed the financial landscape, reshaping traditional banking models as its innovations continue to unfold. The current study seeks to provide a comprehensive examination of the impact of fintech on the financial performance of Saudi banks. Nine Saudi national banks were investigated. The data were gathered from the annual reports from 2017 to 2022. The study followed multiple regression to test the relationship between factors. The study found that there was no notable impact of FinTech tools, such as Banking messages, Internet banking, Mobile applications, and Digital transfers, on return on assets (ROA) and return on equities (ROE) when looking at each tool individually. Nevertheless, when considering all these tools collectively, there is a considerable influence of 93.2% on ROA, and 84.2%, on ROE.

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.