[HTML][HTML] The impact of empowering internal auditors on the quality of electronic internal audits: A case of Jordanian listed services companies

H Alqudah, A Lutfi, MZ Al Qudah, AF Alshira'h… - International Journal of …, 2023 - Elsevier
This study emphases on the top management empowerments to internal auditors, namely,
general qualification, electronic qualification and independence, affecting quality of …

Social commerce and buying intention post COVID-19: Evidence from a hybrid approach based on SEM–fsQCA

IA Elshaer, M Alrawad, A Lutfi, AMS Azazz - Journal of Retailing and …, 2024 - Elsevier
In the post COVID-19 era, social commerce witnessed significant growth due to increasing
numbers of consumers choosing online channels as their preferred means of shopping …

[HTML][HTML] Examining the influence of trust and perceived risk on customers intention to use NFC mobile payment system

M Alrawad, A Lutfi, MA Almaiah, IA Elshaer - Journal of Open Innovation …, 2023 - Elsevier
The current study investigates how perceived risks and trust factors affect customers'
intentions to use mobile payment applications that utilize near-field communication (NFC) …

[HTML][HTML] The influence of technological factors on the computer-assisted audit tools and techniques usage during COVID-19

A Lutfi, H Alqudah - Sustainability, 2023 - mdpi.com
There is minimal level of use of Computer-Assisted Audit Tools and Techniques (CAATTs) in
developing nations regardless of its importance to audit productivity and cost reduction, and …

[HTML][HTML] Assessing the intention to adopt cloud accounting during COVID-19

M Saad, A Lutfi, MA Almaiah, AF Alshira'h, MH Alshirah… - Electronics, 2022 - mdpi.com
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 …

[HTML][HTML] The role of E-accounting adoption on business performance: the moderating role of COVID-19

A Lutfi, SN Alkelani, H Alqudah, AF Alshira'h… - Journal of Risk and …, 2022 - mdpi.com
In the last decade, information systems (ISs) have made dynamic developments in light of
their ability to enhance the performances of businesses. In relation to this, an organization …

[HTML][HTML] Exploring intention and actual use in digital payments: A systematic review and roadmap for future research

R Ramayanti, NA Rachmawati, Z Azhar… - Computers in Human …, 2023 - Elsevier
In 2020, 2.4 billion people used digital banking worldwide, and that number is expected to
grow to 3.6 billion in the next four years Jadil, Rana, and Dwivedi (Jadil, Rana, & Dwivedi …

[HTML][HTML] Investigating the role of perceived risk, perceived security and perceived trust on smart m-banking application using sem

MA Almaiah, S Al-Otaibi, R Shishakly, L Hassan, A Lutfi… - Sustainability, 2023 - mdpi.com
Effective security support remains a challenge, even for mobile banking applications; this is
leading to the loss of many customers due to limited protection of customer data and privacy …

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 …

[HTML][HTML] The influence of accounting information system adoption on business performance amid COVID-19

M Saad - Computers in Human Behavior Reports, 2023 - Elsevier
The previous decade witnessed the dynamic progress that information systems (ISs) brought
about in business performances. In this regard, an effective and efficient organization …