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 …

[HTML][HTML] Map** leadership and organizational commitment trends: a bibliometric review

T Abu Orabi, MS Almasarweh, MK Qteishat… - Administrative …, 2024 - mdpi.com
This study conducts a comprehensive bibliometric and content analysis of scholarly articles
investigating the relationship between leadership and organizational commitment. Utilizing …

[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 …

Factors influencing accounting information system usage by oil companies & performance outcomes

I Magboul, M Jebreel, F Shawtri… - Cogent Business & …, 2024 - Taylor & Francis
Abstract Information systems have greatly enhanced companies' capabilities to record, track,
and measure performance. This study examines the factors influencing employees' use of …

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 …

The moderation of organizational readiness on the relationship between toe factors and fintech adoption and financial performance

A Marei, JA Mustafa, M Othman… - Journal of Law and …, 2023 - ojs.journalsdg.org
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 …

Enhancing cyber governance in Islamic banks: The influence of artificial intelligence and the moderating effect of Covid-19 pandemic

M Alghadi, H Alqudah, A Lutfi… - … Journal of Data and …, 2024 - m.growingscience.com
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 …

Unlocking the ESG value of sustainable investments in cryptocurrency: a bibliometric review of research trends

H Qudah, S Malahim, R Airout… - … Analysis & Strategic …, 2024 - Taylor & Francis
The advent of cryptocurrencies has provided both possibilities and problems in the sphere of
long-term investing. As environmental, social, and governance (ESG) considerations …

Quantifying the evolution of it audit and control practices: A bibliometric approach

FI Al Karabsheh, YK Abuorabi… - EDPACS, 2024 - Taylor & Francis
This research conducts a comprehensive review spanning nine years of literature on IT audit
and control practices. Utilizing bibliometric and content analyses, it examines 88 articles …