Template-Type: ReDIF-Article 1.0
Author-Name: Almatarneh, Zeyad
Author-Name-First: Zeyad
Author-Name-Last: Almatarneh
Author-Email: zmatarneh@aau.edu.jo
Author-Workplace-Name: Department of Accounting, Faculty of Business, Amman Arab University, Amman, Jordan,
Author-Name: Alawneh, Nabeela Fares
Author-Name-First: Nabeela Fares
Author-Name-Last: Alawneh
Author-Email: n.alawneh@anu.edu.jo
Author-Workplace-Name: Faculty of Business, Ajloun National University, Ajloun, Jordan,
Author-Name: AL-Jarrah, Mahmoud Mefleh
Author-Name-First: Mahmoud Mefleh
Author-Name-Last: AL-Jarrah
Author-Email: m.aljarrah2@jadara.edu.jo
Author-Workplace-Name: Department of Civil Law, Faculty of Law, Jadara University, Irbid, Jordan,
Author-Name: Jarah, Baker Akram Falah
Author-Name-First: Baker Akram Falah
Author-Name-Last: Jarah
Author-Email: B.Jarah@anu.edu.jo
Author-Workplace-Name: Department of Accounting, Faculty of Business, Ajloun National University, Ajloun, Jordan,
Author-Name: Abuirrmilah, Bassam
Author-Name-First: Bassam
Author-Name-Last: Abuirrmilah
Author-Email: brmkl@yahoo.com
Author-Workplace-Name: Faculty of Law, Jadara University, Irbid, Jordan.
Title: Artificial Intelligence Capabilities in Digital Financial Service Systems: The Role of Internal Control Effectiveness as an Information Governance Mechanism in Enhancing Information Quality in Islamic Banks
Abstract: This study examines the role of Artificial Intelligence capabilities within digital financial service systems in enhancing information quality through internal control effectiveness as an information governance mechanism in Islamic Banks. This study utilizes the Resource-Based View, Dynamic Capability Theory, and Agency Theory to formulate a technological capability, governance, and information outcome model. This study uses a quantitative approach through the use of survey data of 265 Islamic bank employees and structurally analyzes that data using the Structural Equation Model. The model outcome showed AI had a positive outcome on both the effects of internal controls and the effects of information quality. The study also showed that the greatest impact of AI was on the effects of internal control, suggesting that the role of AI is critical to enhancing the governance role of internal control. The study results also showed that the internal control effects improved the quality of the information and that the control effects partially mediated the relationship between AI and the quality of the information. The study also showed AI had both a direct and governance-effect causal relationship with the quality of information. The study also showed that the role of AI governance is through the control systems more than other technologies' roles. The study is a contribution to the literature, as the AI Governance role is at the systems control level and that for the digital systems of the financial services industry to acquire systems to high levels of information quality.
Keywords: Artificial Intelligence, Digital Financial Service Systems, Information Quality, Internal Control Effectiveness, Information Governance and Islamic Banks
Journal: International Review of Management and Marketing
Pages: 505-513
Volume: 16
Issue: 5
Year: 2026
Month: 07
DOI: 10.32479/irmm.24301
File-URL: https://econjournals.com/index.php/irmm/article/download/24301/10236
File-Format: application/pdf
Handle: RePEc:eco:journ3:v:16:y:2026:i:5:id:24301