Examining the critical factors of internal audit effectiveness from internal auditors' perspective: Moderating role of extrinsic rewards
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 …
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
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 …
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
This study emphases on the top management empowerments to internal auditors, namely,
general qualification, electronic qualification and independence, affecting quality of …
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 …
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
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 …
economic and social system, tax agencies and institutions in most countries are struggling …
The influence of technological factors on the computer-assisted audit tools and techniques usage during COVID-19
There is minimal level of use of Computer-Assisted Audit Tools and Techniques (CAATTs) in
develo** nations regardless of its importance to audit productivity and cost reduction, and …
develo** nations regardless of its importance to audit productivity and cost reduction, and …
[HTML][HTML] Green environmental management system and environmental performance: results from PLS-SEM and fsQCA
Advanced green technology developments have induced key innovation approaches in the
manufacturing industry to boost sustainable development (SD) in the present market …
manufacturing industry to boost sustainable development (SD) in the present market …
The influence of artificial intelligence on the AISs efficiency: Moderating effect of the cyber security
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 …
Accounting Information Systems (AIS) in the Jordanian industial companies, where the …
The moderation of organizational readiness on the relationship between toe factors and fintech adoption and financial performance
Purpose of the study: The purpose of the study was to discuss the impact of the TOE factors
on FinTech Adoption and Financial Performance and the role of organizational readiness as …
on FinTech Adoption and Financial Performance and the role of organizational readiness as …
Enhancing cyber governance in Islamic banks: The influence of artificial intelligence and the moderating effect of Covid-19 pandemic
The aim of this study was to examine how the implications of the Covid-19 pandemic
moderate the impact of Artificial Intelligence (AI) on the effective application of Cyber …
moderate the impact of Artificial Intelligence (AI) on the effective application of Cyber …