The rapid advancement of technology has had a significant impact on a wide range of industries, including the auditing industry. It is now obvious that employing Computer Assisted Auditing Techniques (CAATs) is a possible tactic for enhancing the effectiveness and efficiency of the audit process. This study evaluates how CAATs affect auditors' expectations for performance and effort in Jordan. Through a comprehensive survey of Jordanian auditors, this research provides insights into the factors that drive CAATs adoption. Utilizing structural equation modeling, the study confirms that both Effort Expectancy and Performance Expectancy positively influence CAATs adoption. These relationships are supported by robust path coefficients and low P-values, indicating statistical significance. The results of this study should clarify the possible advantages of including CAATs in the audit process and point out any difficulties auditors could encounter. Companies and professionals may choose wisely whether to embrace and use CAATs by comprehending Performance Expectancy and Effort Expectancy.

This research aims to explore the impact of AI-induced anxiety on the adoption of mobile payment services in supply chain firms, viewed through the lens of Mental Accounting Theory. In an era driven by technological advancement, supply chain companies' use of mobile payment services has arisen as a crucial problem. This study is the first to investigate the complicated links between AI-induced anxiety, perceived utility, and the adoption rate of mobile payment systems using the Mental Accounting Theory as a theoretical framework. The study employs a quantitative research approach, using Smart PLS for regression analysis, and gathers its data from major supply chain business players. Our analysis offered important insights into the many aspects influencing the adoption of mobile payment services in supply chain companies. The acceptance rate was shown to be adversely connected with AI-induced anxiety and integration expenses, posing obstacles for businesses seeking to embrace mobile payment systems. In contrast, characteristics such as perceived utility, usability, confidence in security, and backing from upper management were positively connected with adoption rates. These findings provide not only theoretical contributions to the current research, but also concrete advice for supply chain practitioners seeking to exploit mobile payment systems for operational and strategic advantage.