This study aimed to demonstrate the impact of artificial intelligence with its dimensions (genetic algorithms, neural networks, intelligent agents, and machine learning) on tax compliance through the mediating role of electronic auditing. The research method used in this study was the descriptive analytic technique, to describe and analyze the phenomenon of the study, which is the effect of artificial intelligence on tax compliance through the mediation of electronic auditing and its relevance to the Jordanian tax authorities. The targeted study population was 205 auditors comprising the directorate of first commercial, directorate of second commercial, directorate of industrial and directorate of services of the income and sales tax department. These are the persons who represent the parties with special knowledge and experience in tax auditing issues. Because of the restricted number of people in the research, an extensive survey technique was applied to choose the study sample. The sample for this research study became the population amounting to 205 people in the Director of Large Taxpayer and medium Tax Payer Department of Income and Sales Tax. SPSS V. 20 was used to process and analyze all the data employing several statistical techniques. In line with the stated objectives, the study established important conclusions where the first was the presence of a significant effect of artificial intelligence on tax compliance through the influential electronic auditing variable. This means to emphasize the significance and function of technologies and AI in the sphere of electronic auditing and to develop their potential in organizing the tax processes and increasing the level of tax compliance. The first systematic suggestions stress the fact that improvements and modernization of the IT environment within the scope of tax departments is needed in order to ensure sufficient support for electronic auditing and artificial intelligence, and to equip the latter with suitable tools and big data analysis software.

The objective of this research is to investigate the impact of Artificial Intelligence (AI) on improving the quality of financial reporting in the Islamic banking industry. The study is conducted within the theoretical framework of the Unified Theory of Acceptance and Use of Technology (UTAUT). The study utilized Partial Least Squares Structural Equation Modelling (PLS-SEM) to examine the data collected from a sample of 364 professionals working in the field of Islamic banking. The results of our study suggest that Performance Expectancy, Effort Expectancy, and Social Influence are important factors in predicting individuals' Behavioural Intention to use Artificial Intelligence (AI). Additionally, the presence of Facilitating Conditions further enhances the impact of these factors on individuals' actual Use Behaviour. Significantly, it was shown that Use Behaviour played a significant role in determining the perceived quality of financial reporting. Nevertheless, the study did not find empirical evidence to demonstrate the direct influence of Behavioural Intention on Financial Reporting Quality. This implies that the actual implementation of Artificial Intelligence is required to fully realize its advantages. The use of artificial intelligence (AI) into governance frameworks presents a potentially advantageous pathway for Islamic banks to uphold Shariah principles, while concurrently bolstering accountability and fostering ethical banking practices.

The proliferation of artificial intelligence (AI) has emerged as a critical metric for assessing a country's technological advancement, but also for regional economic coordination and high-quality development in China. Based on panel data collected from 31 provinces between 2006 and 2021, this study employs the DEA-Malmquist index model and panel Tobit model to examine the scale, distributional attributes, and influencing factors of AI resource allocation. Results indicate that China's AI resource allocation efficiency has generally increased, with technical efficiency generating a “pull effect” that propels total factor productivity growth rates higher than those attributable to technological progress. Furthermore, AI efficiency in non-coastal regions outstrips that in coastal areas, with total factor productivity growth arising from a substantial increase in technological progress rates. Regional economic development, labor demand, openness to foreign participation, and human capital level exert pivotal roles in enhancing AI resource allocation efficiency. Based on these findings, we suggest a set of strategies aimed at enhancing China's AI resource allocation efficiency, including amplifying government guidance, increasing R&D investments, upgrading economic development levels, fostering the development and strengthening of tangible economy, and attracting and nurturing high-quality scientific research talent.

The objective of research is to explore the impact of business intelligence systems, artificial intelligence, and digital leadership sustainability on the quality of learning and business performance at business schools of private universities in Jordan. Upon gathering and scrutinizing the research materials, a grand total of 281 samples were judged suitable for analysis using PLS software. The findings of this study suggest that the implementation of business intelligence systems, artificial intelligence, and digital leadership sustainability positively contribute to improving both the quality of learning and the performance of enterprises. The results demonstrate that the implementation of a business intelligence system, and Competitive Intelligence, directly and positively impacts the enhancement of learning quality and company performance. Furthermore, Artificial intelligence has a positive influence on the quality of learning and the performance of businesses, namely through the utilization of Deep learning, Digital Data, Graphical Processing Unit (GPU), and Data Safety and Security. Furthermore, digital leadership sustainability exerts a direct and favorable impact on the caliber of education and organizational achievement, encompassing Digital Competence, Flexibility and Agility, Interconnected Thinking, and Employee Orientation. Furthermore, the findings indicate that the level of education, encompassing Summative Assessment, Formative Assessment, Quizzes, and Presentations, is positively associated with enhancing firm productivity. Curiously, the present results contradict previous studies suggesting that the variables being examined had an influence on achieving digital leadership sustainability and business performance. Generally, the main research outcomes recommend that corporations should start adopting strategies related to enhancing learning effectiveness and improving business performance. This research focuses on the major aspects of business cleverness systems, artificial intelligence, and digital leadership sustainability to enhance the quality of learning and business performance in the business capabilities of private institutions of higher education in Jordan.

This study provides a comprehensive overview of the field of enhancing the customer-supplier relationship through big data technology and artificial intelligence (AI), reveals existing gaps and offers promising solutions for future research. SMART PLS-4 software was used to analyze the data collected, the results led to the existence of significant relationships between artificial intelligence and enhancing the relationship between the supplier and the customer (customer interaction, customer communication, customer participation, customer learning, customer experience, customer feedback). The study contributes to developing a conceptual model through the application of artificial intelligence in managing customer relationships with suppliers in the banking industry. The study contributes to developing a conceptual model through the application of artificial intelligence in managing customer relationships with suppliers in the banking industry setting. Which supports increasing knowledge in this field and helps managers develop appropriate strategies. This research is the first of its kind to organize and discuss the literature related to using artificial intelligence within the customer-supplier relationship management setting, which provides great importance to the process of using and developing artificial intelligence technology and understanding recent trends in how to develop customer–supplier relationships within the technology era.

This study examines gender differences in attitudes and intentions to adopt artificial intelligence among startup professionals. Utilizing a survey methodology encompassing responses from male and female participants, key constructs including attitude, perceived ease of use, perceived usefulness, and intention to use were analyzed through a comparative lens. The results reveal nuanced disparities between male and female perspectives on AI adoption. While minor differences were observed in the influence of attitude and perceived ease of use on adoption intentions, a significant gender gap emerged in the perception of how ease of use impacts perceived usefulness. These findings underscore the importance of recognizing gender dynamics in shaping attitudes and intentions towards AI adoption, highlighting the need for gender-inclusive strategies in fostering technology adoption among startups. This study contributes to the understanding of gender-specific considerations in AI adoption processes and offers insights for policymakers and industry stakeholders seeking to promote equitable and inclusive technological advancement.

The study explores the combined influence of AI technology, supply chain collaboration, and information sharing on supply chain resilience. An integrated study model was developed and tested via smartPLS using a purposive sample of 542 respondents across different industries, to understand how information sharing mediates the collective impact of AI technology and collaborative practices on supply chain resilience. The experimental results demonstrate that AI technology paves the way for timely information and insights generation, which develops collaborative relationships among supply chain partners, facilitates trust and transparency, and thereby, information sharing to exchange pertinent data and insights across the supply chain network. The data were collected by surveying 542 managers from various industries and analyzed using SmartPLS. Relationships among technology adoption, supply chain collaboration, information sharing, and supply chain resilience were investigated. Structural equation modeling (SEM) was employed to observe the direct and mediating effects of information sharing between technology adoption, supply chain collaboration, and supply chain resilience. This study implies that practical information-sharing activities are essential for achieving supply chain resilience amid unpredictability and disturbances in solid market environments. It presents how technology adoption and supply chain collaboration are crucial to supply chain resilience. Information sharing, however, is shown to be an essential mediator, as clear communication and knowledge exchange amongst supply chain partners are fundamentally important in achieving supply chain resilience. Organizations need to invest in AI-driven technologies and develop collaborative ties with their supply chains to be resilient. This paper constitutes a valuable study of the primary drivers of supply chain resilience. It offers implications that organizations can use to persist and grow in the current ambiguous business setting.

The research aims to investigate the potential impact of Artificial Intelligence (AI) on the digital supply chain in light of extant literature on the Decision-Oriented Information (DOI) theory and the Technology-Oriented Enterprise (TOE) framework. The research further attempts to unpack the strategic implications of AI integration in supply chain management, and its association with operational excellence and business model innovation. The study is exploratory and employs a mixed-methods approach. We develop propositions that examine the decision-making processes within AI-enhanced supply chains based on an analysis of concepts central to the DOI theory. We also employ the TOE framework to develop further propositions regarding the technological infrastructure required for AI implementation. Empirical case studies encompassing AI applications in different industries (e.g. manufacturing, healthcare, and pharmaceuticals) are presented to gain a broad perspective of the impact of AI on the digital supply chain. AI technologies inherently make supply chains more agile, transparent, and responsive. Machine Learning algorithms allow for more accurate forecasting and demand management under conditions of supply chain risk and volatility. Robotics and automation, allow for greater flexibility and efficiency in executing operations and logistics. Additionally, the successful implementation of AI is heavily contingent on the organization’s current level of technological infrastructure and its alignment with its current and future business objectives. Furthermore, the DOI theory and TOE framework may serve as a blueprint for how one could evaluate AI implementation beyond the scope of supply chain management.

As supply networks become more complex and international, the task of controlling associated risks becomes more difficult. This article investigates the usefulness of risk alert technologies in supply chain management, with a focus on Big Data Analytics (BDA) and Artificial Intelligence (AI). The study investigates the impact of BDA capabilities, solid IT infrastructure, managerial views, and AI-apprehensions on the effectiveness of risk alert tools using a questionnaire-based survey of 420 managerial personnel and Structural Equation Modeling (SEM) via SMART PLS. The work proposes the concept of AI-Apprehensions as a moderating variable, which is a relatively unexplored field. According to the findings, while BDA capabilities and IT infrastructure considerably improve the effectiveness of risk alert tools, AI-apprehensions can negate these advantages. The study provides useful insights for policymakers and practitioners, emphasizing the importance of balancing technical and human components for effective risk management.

Artificial Intelligence (AI) is a motivation for full usage of autonomous driving. Many have predicted that autonomous technology would significantly disrupt the transportation industry. This research examines how autonomous driving might impact and disrupt the ridesharing industry and their drivers. The hypothesis is that autonomous vehicles (AV) will negatively impact the ridesharing industry. To examine the full effects of this disruption, we researched current literature on driverless technology cars and the ridesharing industry. Factors examined include: current economics of drivers and vehicles, public perception and acceptance, technological readiness, collaborations, regulations, and liability. Key findings from a host of resources were tabulated to build a case for the proposed hypothesis. The results provide a more comprehensive timeline estimate, predicted $0.75 cost estimate per mile by 2040, and documented the collaboration figure among the players that shows the significant investments across different industries. This research shows that the ridesharing industry’s current business model is due for a significant disruption by autonomous driving capabilities. Drivers in the ridesharing industry might likely suffer the most, however not for at least another decade or so. There are many independent factors, which must be further scrutinized to develop a more comprehensive understanding as to the velocity of this disruption. Findings from this study would be applicable while evaluating the future of autonomous vehicles.