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 …

This study emphases on the top management empowerments to internal auditors, namely,
general qualification, electronic qualification and independence, affecting quality of …

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 …

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 …

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 …

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 …

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 …

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 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 …

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