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 …
[HTML][HTML] Assessing customers perception of online shop** risks: A structural equation modeling–based multigroup analysis
Increasing evidence shows the role of perceived risk in customers' attitude and intention to
use online shop** services. However, the literature shows disagreement regarding the …
use online shop** services. However, the literature shows disagreement regarding the …
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 …
Big data analytics and innovation in e-commerce: current insights and future directions
Big data analytics (BDA), as a new innovation tool, played an important role in hel**
businesses to survive and thrive during great crises and mega disruptions like COVID-19 by …
businesses to survive and thrive during great crises and mega disruptions like COVID-19 by …
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] 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 …
Exposure detection applications acceptance: The case of COVID-19
The pandemic's context is rife with numerous dangerous threats and high fear levels,
influencing human decision-making. Such characteristics are identified by investigating the …
influencing human decision-making. Such characteristics are identified by investigating the …