IDEAS home Printed from https://ideas.repec.org/a/gam/jsusta/v17y2025i9p3818-d1640960.html
   My bibliography  Save this article

AI-Driven Financial Transparency and Corporate Governance: Enhancing Accounting Practices with Evidence from Jordan

Author

Listed:
  • Osama Samih Shaban

    (Accounting Department, Faculty of Business, Al-Zaytoonah University of Jordan, Amman 11733, Jordan)

  • Arwa Omoush

    (Accounting Department, Faculty of Business, Al-Zaytoonah University of Jordan, Amman 11733, Jordan)

Abstract

Integrating artificial intelligence (AI) into financial transparency and corporate governance has reshaped how organizations ensure accountability, regulatory compliance, and risk management. This study examines the impact of AI-driven financial transparency on corporate governance and regulatory reform, focusing on Jordan. Utilizing a stratified random sampling approach, data were collected from 564 corporate professionals across key economic sectors. Statistical analyses, including structural equation modeling (SEM) and multiple regression analysis, reveal that AI adoption significantly enhances corporate governance effectiveness (R 2 = 0.582), improves risk management (R 2 = 0.502), and increases stakeholder engagement (R 2 = 0.681). AI also facilitates regulatory compliance by automating monitoring processes and reducing human errors in financial disclosures. However, challenges such as bias in AI algorithms, data privacy concerns, and the need for regulatory adaptation persist. These findings contribute to the body of knowledge on AI-driven governance and provide insights for policymakers and corporate leaders.

Suggested Citation

  • Osama Samih Shaban & Arwa Omoush, 2025. "AI-Driven Financial Transparency and Corporate Governance: Enhancing Accounting Practices with Evidence from Jordan," Sustainability, MDPI, vol. 17(9), pages 1-26, April.
    • Handle: RePEc:gam:jsusta:v:17:y:2025:i:9:p:3818-:d:1640960
    as

    Download full text from publisher

    File URL: https://www.mdpi.com/2071-1050/17/9/3818/pdf
    Download Restriction: no
    File URL: https://www.mdpi.com/2071-1050/17/9/3818/
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Ahmad A. Toumeh, 2023. "The Effect of Risk Management Committee Characteristics on Firm Performance: An Empirical Investigation," Indian Journal of Corporate Governance, , vol. 16(2), pages 323-342, December.
    2. Dima Dajani & Saad G. Yaseen & Ihab El Qirem & Hanadi Sa’d, 2022. "Predictors of Intention to Use a Sustainable Cloud-Based Quality Management System among Academics in Jordan," Sustainability, MDPI, vol. 14(21), pages 1-18, November.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Emmanuel Bruce & Zhao Shurong & Du Ying & Meng Yaqi & John Amoah & Sulemana Bankuoru Egala, 2023. "The Effect of Digital Marketing Adoption on SMEs Sustainable Growth: Empirical Evidence from Ghana," Sustainability, MDPI, vol. 15(6), pages 1-24, March.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:gam:jsusta:v:17:y:2025:i:9:p:3818-:d:1640960. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: MDPI Indexing Manager (email available below). General contact details of provider: https://www.mdpi.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.