2026
Digital Technology, Governance, and Financial Reporting Quality: A Systematic Bibliometric Review and Integrative Research Agenda
Ahmad Alomari, Anwar Allah Pitchay
Under review
Research
The current programme asks when digital technology improves the reliability of financial reports, and which governance conditions make that improvement real.
Research interests
AI and digital technology in accounting and auditing
Adoption, audit efficiency, and the effects of AI on accountants and on financial performance.
Financial reporting quality
Earnings management and the reliability of reported numbers under new disclosure rules.
Corporate governance
Boards, ownership structure, IT governance, and governance as a moderator of technology effects.
ESG and sustainability reporting
Mandatory disclosure, sustainability assurance, climate disclosure, and ESG controversies.
Banking and FinTech
Digitization and FinTech adoption in Gulf commercial and Islamic banks.
Language models for disclosure measurement
Bilingual text measurement for Arabic and English corporate reports.
Emerging capital markets
Empirical settings in Jordan, Saudi Arabia, and the GCC.
Research projects
- Doctoral dissertation, ongoing
Digital technology integration and financial reporting quality in Jordan
Tests whether digital technology integration improves financial reporting quality in Jordanian non-financial companies, and whether corporate governance quality moderates that effect.
- Completed, open source, with Anwar Allah Pitchay
DTI Coder
A bilingual XLM-RoBERTa model, released under the MIT licence, that detects digital technology integration in Arabic and English annual report narrative. The code, codebook and hand-coded sentences are archived on Zenodo.
Under review
Unpublished work. These papers have not completed peer review. Journal not shown while under review.
2026
Talk or Tokens? Generative AI Evidence on Whether the Market Distinguishes Substantive from Symbolic Blockchain Disclosure
Fawwaz Alrwabdah, Q. K. Alkhazaleh, Ahmad Alomari, Anwar Allah Pitchay
Under review
2026
Beyond the Tautology Critique: A Resource-Based View Framework for Digital Technology Integration and Financial Reporting Quality in Emerging Markets
Ahmad Alomari, Anwar Allah Pitchay
Under review
2026
Technological Transformation of Banking Ecosystems: A Systematic Literature Review, Bibliometric Analysis, and Integrative Framework for Mapping and Theoretical Synthesis of Emerging Technologies
M. Bakhit, Fawwaz Alrwabdah, Ahmad Alomari, I. Babiker, A. Alharthi
Under review
Working papers
2026
When Disclosure Reveals and Conceals: Differential Effects of Environmental, Social, and Governance Pillars on Earnings Management in Saudi Arabia's Vision 2030 Era
Fawwaz Alrwabdah, Ahmad Alomari, Awatif Alsheikh, Warda Alsheikh
Research Square
2026
FinTech Adoption and Bank Performance in the Gulf Cooperation Council: Panel Evidence from 73 Listed Commercial and Islamic Banks (2020–2025)
Ahmad Alomari, Fawwaz Alrwabdah
Working paper10.20944/preprints202606.1615.v1
2026
2026
Agentic Artificial Intelligence in Auditing: A Systematic Literature Review
Ahmad Alomari, Fawwaz Alrwabdah
2026
AI-Driven Banking Accounting and Organizational Resilience: Decision Intelligence as Mediator and Digital Leadership as Moderator
Fawwaz Alrwabdah, Ahmad Alomari
Working paper10.20944/preprints202606.0395.v1
2026
The Impact of Mandatory Sustainability Assurance on Reporting Credibility in the Amman Stock Exchange
Ahmad Alomari, Fawwaz Alrwabdah, Hanady Bataineh, Ali Rawabdeh, Fida Zakzouk, Mahmoud Abdelrehim, Mohammad naser Hamdan, Mohammad Ismail Alawamreh
Research Square
2026
Algorithmic Governance and Audit Efficiency: The Role of AI Adoption and IT Governance in Jordanian Commercial Banks
Iman Babiker, Fawwaz Alrwabdah, AHMAD Alomari, Mohammed Ahmed Mohammed Ali Ramadan, Amal Alharthi, Mashael Bakhit
Research Square
2026
A bilingual fine-tuned language model for measuring digital technology integration in Arabic and English annual report narrative
Ahmad Alomari, Anwar Bin Allah Pitchay
Working paper10.2139/ssrn.7517639