How to cite this paper
Matalkah, M., Rshdan, A., Alzobui, H., Alazzam, F., Aldrou, K & Jarah, B. (2026). The mediating role of data analytics between artificial intelligence and legal compliance in the financial sector in Jordan.International Journal of Data and Network Science, 10(2), 529-536.
References
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Alazzam, F.A.F., Gharaibeh, Z.I.Y., Jarah, B.A.F., Aljabali, A.M.A., Al-Zaqeba, M.A.A. (2026). Legal and cybersecurity challenges of integrating artificial intelligence and the internet of things in financial institutions in the United Arab Emirates and Jordan. International Journal of Data and Network Science, 10(1), 265–272.
Ali, M. S., Swiety, I. A., & Mansour, M. H. (2022). Evaluating the Role of artificial intelligence in the automation of the banking services industry: Evidence from Jordan. Humanities and Social Sciences Letters, 10(3), 383-393.e
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Gharaibeh, Z. I. Y. (2022). The impacts of applications of criminal law on medical practice. Medical Archives, 76(5), 377.
Gharaibeh, Z. I. Y., Alazzam, F. A. F., Salih, A. J., & Aldrou, K. K. A. R. (2024). Examining challenges and prospects associated with implementing legal protections for electronic governances: a generic perspective from developing country. BBR. Brazilian Business Review, 21(5), e20231773.
Gourari, F. M., & Alkrisheh, M. A. (2024). Criminal Liability for Analysing Genomic Data without Owner's Consent: A Comparative Study. Access to Just. E. Eur., 304.
Grassi, L., & Lanfranchi, D. (2022). RegTech in public and private sectors: the nexus between data, technology and regulation. Journal of Industrial and Business Economics, 49(3), 441-479.
Gu, Y., Huang, Q., & Vasarhelyi, M. A. (2024). It’s Not Intelligence; It’s Functionality!. Journal of Emerging Technologies in Accounting, 21(2), 9-18.
Hailat, K. Q., Falah Jarah, B. A., Mefleh Al-Jarrah, M. F., & Almatarneh, Z. (2023). The impact of electronic banking services on the use of technology by customers of conventional and Islamic banks in Jordan. International Journal of Data & Network Science, 7(2).
Harras, M. E., & Salahddine, M. A. (2025). Tracking financial crime through code and law: a review of regtech applications in anti-money laundering and terrorism financing. arXiv preprint arXiv:2511.15764.
Hein, K., Nahra, K. J., & Cangarlu, R. (2025). The Ethical Issues of Artificial Intelligence/Generative AI on the Practice of Law in 2025.
Jain, A., Kulkarni, R., & Lin, S. (2025). Explainable AI in Big Data Fraud Detection. arXiv preprint arXiv:2512.16037.
Jarah, B. A. F. (2025). Application of Artificial Intelligence in Jordanian Banks and Its Impact on the Quality of Services. In Conference on Sustainability and Cutting-Edge Business Technologies (pp. 84-92). Cham: Springer Nature Switzerland.
Jarah, B. A. F., Jarrah, M. A. A., Almomani, S. N., AlJarrah, E., & Al-Rashdan, M. (2022). The effect of reliable data transfer and efficient computer network features in Jordanian banks accounting information systems performance based on hardware and software, database and number of hosts. International Journal of Data and Network Science, 7(1), 357-362.
Kacheru, G., Bajjuru, R., & Arthan, N. (2025). Artificial Intelligence in Finance: Predictive Analytics, Fraud Detection, and Risk Management in 2024. Formosa Journal of Science and Technology, 4(1), 141-154.
Kakani, A. B., Nandiraju, S. K. K., Chundru, S. K., Tyagadurgam, M. S. V., Gangineni, V. N., & Pabbineedi, S. (2023). A Survey on Regulatory Compliance and AI-Based Risk Management in Financial Services. International Journal of Artificial Intelligence, Data Science, and Machine Learning, 4(4), 46-53.
Kokina, J., & Davenport, T. H. (2017). The emergence of artificial intelligence: How automation is changing auditing. Journal of emerging technologies in accounting, 14(1), 115-122.
Kuiper, O., van den Berg, M., van der Burgt, J., & Leijnen, S. (2021, November). Exploring explainable AI in the financial sector: Perspectives of banks and supervisory authorities. In Benelux Conference on Artificial Intelligence (pp. 105-119). Cham: Springer International Publishing.
Mirishli, S. (2025). Regulating Ai In Financial Services: Legal Frameworks And Compliance Challenges. arXiv preprint arXiv:2503.14541.
Neiroukh, S., Emeagwali, O. L., & Aljuhmani, H. Y. (2025). Artificial intelligence capability and organizational performance: unraveling the mediating mechanisms of decision-making processes. Management Decision, 63(10), 3501-3532.
Oleimat, I. M., Oleimat, M. M., Khawaldeh, A. M. G., & Al-Khateeb, R. M. (2025). The impact of AI on the quality of financial reports. International Journal of Social Science and Human Research, 8(01).
Rodríguez Valencia, L., Ochoa Arellano, M. J., Gutiérrez Figueroa, S. A., Mur Nuño, C., Monsalve Piqueras, B., Corrales Paredes, A. D. V., ... & Levi Alfaroviz, A. (2025). A systematic review of artificial intelligence applied to compliance: Fraud detection in cryptocurrency transactions. Journal of Risk and Financial Management, 18(11), 612.
Shaban, O. S., & Omoush, A. (2025). AI-driven financial transparency and corporate governance: Enhancing accounting practices with evidence from Jordan. Sustainability, 17(9), 3818.
Tubishat, B. M. A. R., Alazzam, F. A. F., Hryhoruk, P., Blikhar, M., Zhyhulin, O., & Karvatska, N. (2024). Sustainable Legal Development in the Region: Strategy for Integrating E-Commerce Platforms in the Domestic Market in the Era of Industry 5.0. International Journal of Sustainable Development & Planning, 19(6).
Turksen, U., Benson, V., & Adamyk, B. (2024). Legal implications of automated suspicious transaction monitoring: enhancing integrity of AI. Journal of Banking Regulation, 25(4), 359-377.
Ahmed, S., Alshater, M. M., El Ammari, A., & Hammami, H. (2022). Artificial intelligence and machine learning in finance: A bibliometric review. Research in International Business and Finance, 61, 101646.
Al Azzam, F. A. F., Alshunnaq, M. F. N., Lesko, N., Lukianova, H., & Smotrych, D. (2022). The main threats in the practice of a lawyer to ensure environmental safety in the context of COVID-19. International Journal of Safety and Security Engineering, 12(3), 387-393.
Alazzam, F.A.F., Gharaibeh, Z.I.Y., Jarah, B.A.F., Aljabali, A.M.A., Al-Zaqeba, M.A.A. (2026). Legal and cybersecurity challenges of integrating artificial intelligence and the internet of things in financial institutions in the United Arab Emirates and Jordan. International Journal of Data and Network Science, 10(1), 265–272.
Ali, M. S., Swiety, I. A., & Mansour, M. H. (2022). Evaluating the Role of artificial intelligence in the automation of the banking services industry: Evidence from Jordan. Humanities and Social Sciences Letters, 10(3), 383-393.e
AlJabali, A. M. A., Jarah, B. A. F., Alshehadeh, A. R., & Al-khawaja, H. A. (2025). The Role of Artificial Intelligence in Enhancing Financial Technology Cybersecurity in Jordanian Banks. In Conference on Sustainability and Cutting-Edge Business Technologies (pp. 107-116). Cham: Springer Nature Switzerland.
Arrieta, A. B., Díaz-Rodríguez, N., Del Ser, J., Bennetot, A., Tabik, S., Barbado, A., ... & Herrera, F. (2020). Explainable Artificial Intelligence (XAI): Concepts, taxonomies, opportunities and challenges toward responsible AI. Information Fusion, 58, 82-115.
Cao, S. S., Jiang, W., & Lei, L. G. (2024). Applied AI for finance and accounting: Alternative data and opportunities. Pacific-Basin Finance Journal, 84, 102307.
Chen, B., Guo, D., Xia, J., & Zhang, Z. (2025). The Transformative Role of Artificial Intelligence and Big Data in Banking. Available at SSRN 5120308.
Dahiyat, E. A. R. (2007). Intelligent agents and contracts: Is a conceptual rethink imperative?. Artificial Intelligence and Law, 15(4), 375-390.
Garaibeh, Z. I. Y. (2024). Impact of criminal offense in the economic field on the level of financial security: formation of a modern approach in case of Jordan. Financial and credit activity problems of theory and practice, 2(55), 474-487.
Gharaibeh, Z. I. Y. (2022). The impacts of applications of criminal law on medical practice. Medical Archives, 76(5), 377.
Gharaibeh, Z. I. Y., Alazzam, F. A. F., Salih, A. J., & Aldrou, K. K. A. R. (2024). Examining challenges and prospects associated with implementing legal protections for electronic governances: a generic perspective from developing country. BBR. Brazilian Business Review, 21(5), e20231773.
Gourari, F. M., & Alkrisheh, M. A. (2024). Criminal Liability for Analysing Genomic Data without Owner's Consent: A Comparative Study. Access to Just. E. Eur., 304.
Grassi, L., & Lanfranchi, D. (2022). RegTech in public and private sectors: the nexus between data, technology and regulation. Journal of Industrial and Business Economics, 49(3), 441-479.
Gu, Y., Huang, Q., & Vasarhelyi, M. A. (2024). It’s Not Intelligence; It’s Functionality!. Journal of Emerging Technologies in Accounting, 21(2), 9-18.
Hailat, K. Q., Falah Jarah, B. A., Mefleh Al-Jarrah, M. F., & Almatarneh, Z. (2023). The impact of electronic banking services on the use of technology by customers of conventional and Islamic banks in Jordan. International Journal of Data & Network Science, 7(2).
Harras, M. E., & Salahddine, M. A. (2025). Tracking financial crime through code and law: a review of regtech applications in anti-money laundering and terrorism financing. arXiv preprint arXiv:2511.15764.
Hein, K., Nahra, K. J., & Cangarlu, R. (2025). The Ethical Issues of Artificial Intelligence/Generative AI on the Practice of Law in 2025.
Jain, A., Kulkarni, R., & Lin, S. (2025). Explainable AI in Big Data Fraud Detection. arXiv preprint arXiv:2512.16037.
Jarah, B. A. F. (2025). Application of Artificial Intelligence in Jordanian Banks and Its Impact on the Quality of Services. In Conference on Sustainability and Cutting-Edge Business Technologies (pp. 84-92). Cham: Springer Nature Switzerland.
Jarah, B. A. F., Jarrah, M. A. A., Almomani, S. N., AlJarrah, E., & Al-Rashdan, M. (2022). The effect of reliable data transfer and efficient computer network features in Jordanian banks accounting information systems performance based on hardware and software, database and number of hosts. International Journal of Data and Network Science, 7(1), 357-362.
Kacheru, G., Bajjuru, R., & Arthan, N. (2025). Artificial Intelligence in Finance: Predictive Analytics, Fraud Detection, and Risk Management in 2024. Formosa Journal of Science and Technology, 4(1), 141-154.
Kakani, A. B., Nandiraju, S. K. K., Chundru, S. K., Tyagadurgam, M. S. V., Gangineni, V. N., & Pabbineedi, S. (2023). A Survey on Regulatory Compliance and AI-Based Risk Management in Financial Services. International Journal of Artificial Intelligence, Data Science, and Machine Learning, 4(4), 46-53.
Kokina, J., & Davenport, T. H. (2017). The emergence of artificial intelligence: How automation is changing auditing. Journal of emerging technologies in accounting, 14(1), 115-122.
Kuiper, O., van den Berg, M., van der Burgt, J., & Leijnen, S. (2021, November). Exploring explainable AI in the financial sector: Perspectives of banks and supervisory authorities. In Benelux Conference on Artificial Intelligence (pp. 105-119). Cham: Springer International Publishing.
Mirishli, S. (2025). Regulating Ai In Financial Services: Legal Frameworks And Compliance Challenges. arXiv preprint arXiv:2503.14541.
Neiroukh, S., Emeagwali, O. L., & Aljuhmani, H. Y. (2025). Artificial intelligence capability and organizational performance: unraveling the mediating mechanisms of decision-making processes. Management Decision, 63(10), 3501-3532.
Oleimat, I. M., Oleimat, M. M., Khawaldeh, A. M. G., & Al-Khateeb, R. M. (2025). The impact of AI on the quality of financial reports. International Journal of Social Science and Human Research, 8(01).
Rodríguez Valencia, L., Ochoa Arellano, M. J., Gutiérrez Figueroa, S. A., Mur Nuño, C., Monsalve Piqueras, B., Corrales Paredes, A. D. V., ... & Levi Alfaroviz, A. (2025). A systematic review of artificial intelligence applied to compliance: Fraud detection in cryptocurrency transactions. Journal of Risk and Financial Management, 18(11), 612.
Shaban, O. S., & Omoush, A. (2025). AI-driven financial transparency and corporate governance: Enhancing accounting practices with evidence from Jordan. Sustainability, 17(9), 3818.
Tubishat, B. M. A. R., Alazzam, F. A. F., Hryhoruk, P., Blikhar, M., Zhyhulin, O., & Karvatska, N. (2024). Sustainable Legal Development in the Region: Strategy for Integrating E-Commerce Platforms in the Domestic Market in the Era of Industry 5.0. International Journal of Sustainable Development & Planning, 19(6).
Turksen, U., Benson, V., & Adamyk, B. (2024). Legal implications of automated suspicious transaction monitoring: enhancing integrity of AI. Journal of Banking Regulation, 25(4), 359-377.