The examination of accounting practices within the corporate supply chain is recognized as a crucial workplace concern, employing a bibliometric survey approach. This study seeks to elucidate the correlation between legal compliance and financial integrity within accounting practices in the corporate supply chain. The findings are derived from a bibliometric analysis. Furthermore, the analysis reveals an increasing trend in publications related to the study's keywords over the past decade. Theoretical and practical implications are explored and discussed.

This study investigates the legal role of supply chain governance (SCG) in mitigating contractual risks within Jordanian Islamic banks. Specifically, it examines the impact of five key governance components: supply chain governance, legal compliance, contract governance practices, transparency, and supplier governance mechanisms. A quantitative, cross-sectional research design was employed, with data collected from 220 employees involved in supply chain management, compliance, and contract oversight. The study applied Structural Equation Modeling (SEM) to test five hypotheses, evaluating the relationships between governance practices and contractual risks. The results reveal that all five governance components have a statistically significant negative effect on contractual risks. Supply chain governance and contract governance practices exhibited the strongest impact, followed by legal compliance, transparency, and supplier governance mechanisms. These findings indicate that an integrated governance framework enhances operational efficiency, ensures regulatory and Shariah compliance, and reduces the likelihood of contractual disputes in Islamic banking. The study contributes to the literature by providing empirical evidence on the multidimensional role of governance in risk mitigation and offers practical guidance for managers seeking to strengthen governance mechanisms across the supply chain.

This study examines the impact of legal compliance (LC) as a mediating variable between project management practices (PMP) and supply chain performance (SCP) within the context of Jordanian firms operating in the banking, telecom, and manufacturing sectors. While the individual importance of project management and compliance has surfaced in prior studies, the consideration of legal compliance within the context of emerging markets has been overlooked. Through the use of a quantitative methodology, data were gathered by means of structured questionnaires and analyzed using descriptive statistics, correlation statistics, simple and multiple regression, as well as structural equation modelling (SEM). The result showed that LC is a partial mediator in the relationship between PMP and SCP, in that PMP improves SCP directly as well as indirectly through LC. The results of the multi-group analysis attest that the PMP-SCP and PMP-LC-SCP relationships are valid in all sectors, though the relationships were stronger in the banking sector, a more regulated industry. The results attest that there is a need for managers and policymakers in Jordan to acknowledge the importance of the interrelation between the two aspects of project management and legal compliance in improving the efficiency and competitiveness of the supply chain in Jordanian firms. It is then advisable that firms implement legal compliance in the project management process to better operational performance and lessen the chances of regulatory risks.

The rapid uptake of AI in the financial industry has transformed how legal compliance, risk management, and decision-making are conducted. However, issues regarding the transparency, accountability, and legal compliance of emerging markets remain. This paper examines how data analytics mediates the relationship between the adoption of AI and legal compliance in the financial markets in Jordan. A quantitative research approach was employed, whereby data were gathered from financial institutions in Jordan and analyzed via SPSS and AMOS using Structural Equation Modelling (SEM). AI was found to have a significant and positive direct influence on legal compliance and a strong influence on data analytics capabilities. Additionally, data analytics was found to positively influence legal compliance and partially mediate the relationship between AI and legal compliance. This suggests that the outcomes of AI compliance are improved when additional analytics are employed that improve interpretability, transparency, and streamlining of the regulation. This study documents the empirical evidence from Jordan on the hitherto unexplored mediating role of data analytics in the AI-compliance literature. The findings have practical implications for financial institutions and regulators who wish to practice AI within the legal and regulatory constraints.