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 …

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 …

This study emphases on the top management empowerments to internal auditors, namely,
general qualification, electronic qualification and independence, affecting quality of …

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 …

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 …

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 …

Advanced green technology developments have induced key innovation approaches in the
manufacturing industry to boost sustainable development (SD) in the present market …

Recently, digital systems have achieved dynamic developments in terms of their ability to
enhance firm performance. These developments contributed to a radical evolution in the …

The previous decade witnessed the dynamic progress that information systems (ISs) brought
about in business performances. In this regard, an effective and efficient organization …

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 …