Examining the critical factors of internal audit effectiveness from internal auditors' perspective: Moderating role of extrinsic rewards

H Alqudah, NA Amran, H Hassan, A Lutfi, N Alessa… - Heliyon, 2023 - cell.com
An effective internal auditor can support an organization in achieving its goals and protect its
assets and funds. However, to be effective, the internal auditors need to be empowered with …

The use of a technology acceptance model (TAM) to predict patients' usage of a personal health record system: the role of security, privacy, and usability

A Alsyouf, A Lutfi, N Alsubahi, FN Alhazmi… - International journal of …, 2023 - mdpi.com
Personal health records (PHR) systems are designed to ensure that individuals have access
and control over their health information and to support them in being active participants …

[HTML][HTML] The impact of empowering internal auditors on the quality of electronic internal audits: A case of Jordanian listed services companies

H Alqudah, A Lutfi, MZ Al Qudah, AF Alshira'h… - International Journal of …, 2023 - Elsevier
This study emphases on the top management empowerments to internal auditors, namely,
general qualification, electronic qualification and independence, affecting quality of …

[HTML][HTML] Factors affecting the success of accounting information system from the lens of DeLone and McLean IS model

A Lutfi - International Journal of Information Management Data …, 2023 - Elsevier
The main objective of this research is to investigate the impact of three different information
system (IS) quality constructs, namely system quality, service quality, and information quality …

[HTML][HTML] Enhancing VAT compliance in the retail industry: The role of socio-economic determinants and tax knowledge moderation

A Lutfi, AF Alshira'h, MH Alshirah… - Journal of Open …, 2023 - Elsevier
Despite tax being a fundamental method to redistribute wealth and achieve a sustainable
economic and social system, tax agencies and institutions in most countries are struggling …

Assessing the intention to adopt cloud accounting during COVID-19

M Saad, A Lutfi, MA Almaiah, AF Alshira'h, MH Alshirah… - Electronics, 2022 - mdpi.com
The information technology (IT) revolutionization aside with the emergence of COVID-19
have catalyzed cloud-computing services and systems with multiple end-user benefits for …

The role of E-accounting adoption on business performance: the moderating role of COVID-19

A Lutfi, SN Alkelani, H Alqudah, AF Alshira'h… - Journal of Risk and …, 2022 - mdpi.com
In the last decade, information systems (ISs) have made dynamic developments in light of
their ability to enhance the performances of businesses. In relation to this, an organization …

The quality of cost accounting systems in manufacturing firms: A literature review

Q Yaser Saleh, M Barakat AL-Nimer… - Cogent Business & …, 2023 - Taylor & Francis
The objective of this research is to review and synthesize the existing literature on the quality
of Cost Accounting Systems (CAS) by manufacturing firms. A Systematic Literature Review …

The influence of artificial intelligence on the AISs efficiency: Moderating effect of the cyber security

MM Alrfai, H Alqudah, A Lutfi, M Al-Kofahi… - Cogent Social …, 2023 - Taylor & Francis
The study designed to identify the influence of artificial intelligence on the efficiency of
Accounting Information Systems (AIS) in the Jordanian industial companies, where the …

Managers' perception and attitude toward financial risks associated with SMEs: Analytic hierarchy process approach

M Alrawad, A Lutfi, MA Almaiah, A Alsyouf… - Journal of Risk and …, 2023 - mdpi.com
This study aimed to identify financial and cash flow risks associated with SMEs and
investigated how managers perceived these risks using the analytical hierarchical process …