The unprecedented growth of social media imposed fierce competition on business companies. That is investors found new methods to expand their business activities, and, in turn, boost their revenues. While there has been a plethora of research done to examine the critical success factors of social commerce (s-commerce) in developed countries, there is a dearth of studies conducted in developing countries. Meanwhile, it has been evident that the significance of these factors may vary across cultures. Therefore, this study, following the social cognitive theory, aims to explore the critical success factors of s-commerce from the perspective of consumers in a developing country. To achieve that, this study utilized a questionnaire that sought information related to factors driving consumers' intention to purchase in s-commerce. Seven hundred and fifty-seven subjects completed the survey. Structural equation modeling techniques were utilized to analyze the data. The findings of this study show that trust in sellers, sociability, electronic Word-Of-Mouth (eWOM), perceived economic benefit, and informational fit-to-task positively influence the intention to purchase in s-commerce. In addition to that, it was found that sociability and eWOM positively influence consumers' trust in sellers. The findings of this study are expected to contribute to the theoretical and practical areas of s-commerce. They are expected to make a significant contribution to the literature on s-commerce adoption from the perspective of a developing country. From a practical point of view, the results of this study should help stakeholders in s-commerce in developing business strategies to better their competitive advantage, retain existing consumers and attract new ones, and, in turn, increase sales and profits.

This paper aims to examine the effect of audit committee characteristics on audit report lag, and also explores whether this effect will vary between before and after mandatory adoption of IFRS in Saudi listed companies. Based on a Saudi sample of 388 firm-year observations from 2015 to 2018, the Poisson regression analysis shows that among audit committee characteristics, only audit committee financial experience significantly influences the timing of financial reporting. The result indicates a weak influence of audit committees on timeliness of financial reporting, which is consistent with the results of most of previous studies. On the other hand, the results show a strong impact of the adoption of IFRS on the context of that relationship, where the results show the impact of IFRS on audit report lag, audit committee quality and the association between them.

Web 2.0, focusing on user involvement and cooperation, is vital for online marketing. To succeed in such a cutthroat industry, every online business must place a premium on earning and retaining clients' trust and loyalty in the digital realm. The study's objective is to ascertain whether or not electronic consumer loyalty and online trust are enhanced by social media marketing. The results of the poll, which included 596 individuals, showed that social media marketing tools had a significant effect on consumers' faith in and commitment to businesses through digital channels. The results of this study will hopefully add to what has been applied to social media marketing for online businesses.

The study has surveyed 285 manufacturing enterprises in central Vietnam as a representative sample, through which the research has analyzed the current status of operation of manufacturing enterprises in Central Vietnam. The research results also pointed out 5 factors: (1) Labor; (2) Enterprise size; (3) Financial management capacity (4) Capital structure and (5) System of policies and legislation in descending order of affecting the performance of enterprises through regression model. Besides, the study has given specific policy suggestions through the current situation and research model to improve business performance for manufacturing enterprises in Central Vietnam in the future.

In keeping abreast with the digitized and automated world today, governments of developing and developed nations must provide appropriate e-government services to assure confidence and effective and efficient usage among their citizens. The quality, security, and privacy of current e-government implementation have been impairing the trust and participation of users, in Jordan especially. Hence, this study examined the impacts of quality, security and privacy of e-government services on the intention to use e-government services among Jordanian citizens. Questionnaires were used to gather data, and questionnaire items covered the constructs of quality factors (information quality, system quality, and service quality), perceived security, and perceived privacy as independent variables, and the constructs of trust and intention to use as dependent variables. The study samples comprised academics in Jordanian public universities. The universities were selected using stratified sampling method, while the respondents were chosen using simple random sampling method - 212 respondents were selected. SPSS Version 18 and PLS Version 3.3.6 were used in data analyses and hypotheses testing. Results affirmed a positive and significant link between information quality, system quality, service quality, perceived security, perceived privacy and trust in e-government services, and a positive and significant link between trust in e-government services on intention to use. In e-government services implementation, Jordanian government should take into account the quality factors (information quality, system quality, and service quality), perceived privacy, and perceived security, to increase trust of the citizens and consequently their intention to use the e-government services.

This paper aims to study the effect of using information technology on the quality of the accounting information by studying the dimensions of information technology (collecting, processing, storing, and sending data, and information) with a field study on the Nile Bank in Sudan. The researchers followed some descriptive analytical approach to conduct the field study. Researchers distributed (120) questionnaires and (104) of them were collected. The study concluded that dimensions of information technology (collecting, processing, storing, and transmitting data, and information) impact the dimensions of accounting information quality (relevance, reliability, understandability, consistency, comparability).

The sales revenue, total resources, and Working Capital (WC) of the business organization measure the size of the firms. The Cash Conversion Cycle (CCC) defines the Supply Chain Finance (SCF) of the business organization and is affected by the size determinants of the firms. The components of the WC are considered to measure the CCC and define the status of the SCF of the business organization. The study is based on the secondary data obtained from the financial statements of the selected leading Indian pharmaceutical companies. The objective of the study is to find out the relation and degree of governance of size determinants on the SCF. The analysis is based on the ranks of size determinants and relative ranks of inventory days, accounts receivables days, and accounts payables days. The Spearman rank correlation is applied to get the qualitative relationship between the ranks of size determinants and ranks of components of CCC. The study reveals that size determinants affect the SCF positively but moderately while WC governs directly as WC comprises the components of CCC. The study suggests the shortening of the CCC by focusing on size determinants on WC and especially accounts payables in Indian pharmaceutical companies.

E-learning results from the integration of technology and education and has become an effective learning medium today. E-learning courses and systems with various services are on the rise owing to its importance. E-learning systems should be evaluated to assure successful delivery, effective usage, and positive impacts on learners. A holistic model that identifies various levels of success on a vast range of success determinants was proposed. The model was empirically validated using data obtained from 724 e-learning student users in Jordan. Structural Equation Modelling (SEM) was used in data analyses. Results showed that perceived usefulness of information systems, user training, system quality, and management support have positive effects on user’s behavioral intention; whereas perceived ease of use has not. Also, SEM displayed that user behavioral intention has a positive effect on information systems use, use on student satisfaction, and the latter on student loyalty. Machine Learning (ML) methods produce high correlation values reaching up to 80% in predicting Behavior Intention (BI) from the input factors, and student loyalty from student satisfaction factors. This indicates that the ML are promising techniques to forecast the future targets based on the input independent features.

The current research seeks to assess the influence of corporate governance mechanisms and IFRS adoption on compliance with IFRS, earning management, and financial reporting quality(FRQ). A sample comprises 102 Saudi listed firms for the period spanning from 2014 up to 2019 was used. The study used descriptive statistics, correlation analysis and multivariate analysis to estimate the results. The results reveal that while board size, board meeting and foreign ownership had negative effects on compliance with IFRS, board and audit committee independence exhibited a positive effect. Further, the results demonstrate that there was a sign of earning management under IFRS when a performance magnitude was used. The results also indicate that board and audit committee size, audit committee meeting and managerial ownership had significant negative effects on financial reporting quality however, board and audit committee independence showed a significant positive effect. Importantly, the results found that FRQ under IFRS was better than Saudi GAAP. The present research provides practical implications for policy makers, stock market authority, and academicians. More regulatory and disclosure requirements have to be imposed and financial reporting supervisory board need to be formed. The present research provides a novel contribution to IFRS compliance, earning management, financial reporting quality and corporate governance literature. It has a unique contribution as it attempts to investigate this issue in the context of an emerging economy and a recent IFRS adopter; Saudi Arabia that has special country-specific characteristics. The study also provides an evidence by investigating earning management and financial reporting quality under both sets of accounting standards; IFRS and Saudi GAAP.

The purpose of this paper is to investigate the drivers of firms’ sociability on social media (SM), an unregulated area, in an emerging country, namely, Kingdom of Saudi Arabia (KSA). The sample of this study is 345 non-financial listed firms on Tadawul stock exchange during 2016-2019. Data are collected from several sources such as annual reports, the official website of the sample companies. Other data are collected manually such as the presence of the CEO and the sampled companies on SM. Our findings show that firm size and leverage level are important firms’ characteristics that drive firms’ sociability on social media. The finding shows that CEO sociability on social media is a key CEOs’ characteristic that drives firms’ sociability on social media. Further analysis reports that there is a complementary effect between CEO’s sociability on social media and firm size in increasing firms’ sociability on SM. The findings also show that there is a complementary effect between CEO’s sociability on social media and firm leverage in increasing firms’ sociability on SM. This study contributes to the disclosure literature by providing empirical evidence of the drivers of firms’ sociability on SM, an unregulated area in KSA. It also complements the considerable literature on voluntary disclosure which ignores the use of SM platforms as a “new” voluntary type of reporting. The present study complements recent literature on the adoption of SM by providing evidence that the sociability of top leaders is a driver of firms’ sociability on SM.