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 …

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 …

The present research aims to examine the influences of board gender composition on debt
costs and its significance to Jordanian creditors: mainly banks, using agency and resource …

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

This research aims to investigate the impact of digital transformation on the operational
efficiency, customer experience, competitive advantage, organizational performance, and …

Purpose This study aimed to examine the roles of big data analytics technological
capabilities (BDATC) on the performance of private higher education institutions (PHEIs) in …

This study aims to thoroughly analyze existing literature to examine how board gender
diversity affects the cost of debt. The focus of this research is to understand how gender …

In this in-depth study, we explored the nuanced dynamics of boardroom gender diversity
and its consequential impact on sustainability reporting within the US Healthcare sector …

The paper investigates performance persistence in both Islamic focused (IFFs) and
conventional focused fund families (CFFs) in four emerging markets (Saudi Arabia …

Generalized Audit Software (GAS) is critical for auditing a firm's financial statements.
However, the usage of this software is widely limited to developed countries. The purpose of …