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 …
[HTML][HTML] Drivers and impact of big data analytic adoption in the retail industry: A quantitative investigation applying structural equation modeling
Big data analytics (BDA) adoption has gained attention in both practical and theoretical
circles owing to the opportunities and advantages that can be reaped from it. In theory, the …
circles owing to the opportunities and advantages that can be reaped from it. In theory, the …
Business sustainability of small and medium enterprises during the COVID-19 pandemic: The role of AIS implementation
Small and medium enterprises (SMEs) are the pillars on which most businesses worldwide
rest. Thus, without the support of qualified information systems, it can be very challenging for …
rest. Thus, without the support of qualified information systems, it can be very challenging for …
Factors influencing the continuance intention to use accounting information system in Jordanian SMEs from the perspectives of UTAUT: Top management support and …
A Lutfi - Economies, 2022 - mdpi.com
The primary objective of this study is to explain the factors that influence the continuance
intention of accountants to use an accounting information system (AIS) in the context of …
intention of accountants to use an accounting information system (AIS) in the context of …
Evaluating the D&M IS success model in the context of accounting information system and sustainable decision making
The Accounting Information System (AIS) is generally employed for the automation of
operational processes and the enhancement of company efficiencies, but more recently, AIS …
operational processes and the enhancement of company efficiencies, but more recently, AIS …
[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 …
Actual use of mobile learning technologies during social distancing circumstances: Case study of King Faisal University students
The most current highly infectious disease, which has become a global health challenge
permeating entire sectors of society, is COVID-19. In the education sector, the transmission …
permeating entire sectors of society, is COVID-19. In the education sector, the transmission …
[HTML][HTML] Examining the influence of trust and perceived risk on customers intention to use NFC mobile payment system
The current study investigates how perceived risks and trust factors affect customers'
intentions to use mobile payment applications that utilize near-field communication (NFC) …
intentions to use mobile payment applications that utilize near-field communication (NFC) …
[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 …
Assessing the intention to adopt cloud accounting during COVID-19
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 …
have catalyzed cloud-computing services and systems with multiple end-user benefits for …