Volume 18, Issue 1 (2026)

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When Auditors Trust AI: A Qualitative Study of Professional Judgment, Data Quality, and Adoption Barriers in Lebanon
Joseph Serghani

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AI Adoption and Organizational Resilience in Turbulent Environments: The Mediating Role of Employee Digital Literacy and the Moderating Role of Innovation-Supportive Climate in the Iraqi Hospitality Sector
Hasan Mutashar Gbouri

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Shock-Absorption Capacity in MENAAP: A Regional Diagnostic Using the Policy Space Index
Alexei Kireyev

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Determinants of AI Adoption in Banking: Evidence from Tunisia
Rahma Khattab and Sami Bacha

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The Influence of Managerial Attitudes and Dynamic Capabilities on E-Marketing Adoption Among Small and Medium Tourism Enterprises
Hilal Maabad Ame, Omari Khalifa Mbura, and Amani Gration Tegambwage