This study draws insights from practice-based view theory (PBV) to investigate the impact of
fintech adoption (FA) on the non-financial performance (NFP) of banking institutions in …

Purpose This study aims to examine the effect of audit client's use of blockchain (BC) on
auditing accounting estimates (AEs), especially the inherent risk (IR), control risk (CR) and …

This study aims to examine the effect of determinants of the quality of tax audits for content
creation tax on formal tax compliance and actual tax compliance. We used the questionnaire …

The coronavirus outbreak in 2020 represented a major unprecedented challenge for citizens
and economies around the world. Countries and regions took measures to slow down the …

Purpose This paper aims to examine the impact of the assurance and advisory role of
internal audit (ADRIA) on organisational, human and technical proactive measures to …

This study aims to explore the factors influencing the readiness to adopt massive open
online courses (MOOCs) for teaching among faculty members in Omani higher education by …

The study examines how Dhaka University students used cloud technologies to assist their
online learning throughout the pandemic. A quantitative survey was carried out to collect …

The COVID-19pandemic onset has causedsignificantchanges in all areas of human
activities, with changes in education being among the most evident. The change in …

Several studies have been conducted in several sectors to determine the factors influencing
the adoption of cloud computing (CC) technology at the individual or organizational level …

The Relationship between Mental Health, Healthy Lifestyle Behaviours, and Achievement
Motivation on Academic Performance of College Students in Solo Raya | InJBM : Integrated …