How to cite this paper
Zaqeeba, N., Alqudah, H., Alshirah, A., Lutfi, A., Almaiah, M & Alrawad, M. (2024). The impact of using types of artificial intelligence technology in monitoring tax payments.International Journal of Data and Network Science, 8(3), 1577-1586.
Refrences
Ahmed, I., Jeon, G., & Piccialli, F. (2022). From artificial intelligence to explainable artificial intelligence in industry 4.0: a survey on what, how, and where. IEEE Transactions on Industrial Informatics, 18(8), 5031-5042.
Al Qudah, M. M., Alqudah, H., Lutfi, A., Alqudah, N. F., Marei, A., Al-Matari, Y. A., ... & Alrawad, M. (2023). Empower-ing audit committees: enhancing the efficiency of internal audits in Jordanian industrial firms. Journal of Southwest Jiaotong University, 58(4).
Alghadi, M., Alqudah, H., Lutfi, A., Ananzeh, H., …, Al-Matari, Y. (2023). Enhancing cyber governance in Islamic banks: The influence of artificial intelligence and the moderating effect of Covid-19 pandemic. International Journal of Data and Network Science. 1(8), 1-12.
Almada, M., Górski, Ł., Kuźniacki, B., Tyliński, K., Winogradska, B., & Zeldenrust, R. (2022). Towards eXplainable Arti-ficial Intelligence (XAI) in tax law: the need for a minimum legal standard. World tax journal, 14.
Alqudah, H. (2024). Empowering Internal Audit Managers' Creativity in Jordanian Ministries: The Effect of Knowledge Sharing and Job Satisfaction. The International Journal of Academic Management Science Research, 8(1).
AlQudah, H. M. (2015). Factors affecting accounting information system effectiveness among Jordanian compa-nies (Doctoral dissertation, School of Business Innovation & Technopreneurship, Universiti Malaysia Perlis).
Alqudah, H. M. (2020). Factors affecting internal audit effectiveness Jordanian public sector: Moderating effect of task complexity (Doctoral dissertation, Universiti Utara Malaysia).
Alqudah, H. M. (2023). The Mediating Role of Digital Competency between Top Management Support and the Electronic Internal Audit Tasks' Effectiveness, International Journal of Academic Accounting, Finance & Management Research, 12(7), 71-80.
Alqudah, H. M., Amran, N. A., & Hassan, H. (2019). Extrinsic Factors Influencing Internal Auditors' Effectiveness in Jor-danian Public Sector. Rev. Eur. Stud., 11, 67.
Alqudah, H., Amran, N. A., Hassan, H., Lutfi, A., Alessa, N., & Almaiah, M. A. (2023b). Examining the critical factors of internal audit effectiveness from internal auditors’ perspective: Moderating role of extrinsic rewards. Heliyon. 8(1), 1-17.
Alqudah, H., Lutfi, A., Al Qudah, M. Z., Alshira'h, A. F., Almaiah, M. A., & Alrawad, M. (2023a). The impact of empow-ering internal auditors on the quality of electronic internal audits: A case of Jordanian listed services compa-nies. International Journal of Information Management Data Insights, 3(2), 100183.
Alqudah, H.M., Amran, N.A. and Hassan, H. (2019). Factors affecting the internal auditors’ effectiveness in the Jordanian public sector: The moderating effect of task complexity. EuroMed Journal of Business, 14(3), pp. 251-273.
Alrfai, M. M., Alqudah, H., Lutfi, A., Al-Kofahi, M., Alrawad, M., & Almaiah, M. A. (2023). The influence of artificial intelligence on the AISs efficiency: Moderating effect of the cyber security. Cogent Social Sciences, 9(2), 2243719.
Alshirah, M. H., Alshira’h, A. F., & Lutfi, A. (2022). Political connection, family ownership and corporate risk disclosure: Empirical evidence from Jordan. Meditari Accountancy Research, 30(5), 1241-1264.
Alshirah, M., Alshirah, A., & Lutfi, A. (2021). Audit committee’s attributes, overlapping memberships on the audit com-mittee and corporate risk disclosure: Evidence from Jordan. Accounting, 7(2), 423-440.
Alshirah, M., Lutfi, A., Alshirah, A., Saad, M., Ibrahim, N., Mohammed, F., 2021. Influences of the environmental factors on the intention to adopt cloud based accounting information system among SMEs in Jordan. Accounting 7, 645–654.
Alzubi, J., Nayyar, A., & Kumar, A. (2018, November). Machine learning from theory to algorithms: an overview. In Journal of physics: conference series (Vol. 1142, p. 012012). IOP Publishing.
Atayah, O. F., & Alshater, M. M. (2021). Audit and tax in the context of emerging technologies: A retrospective analysis, current trends, and future opportunities. International Journal of Digital Accounting Research, 21.
Faccia, A., McDonald, J., & George, B. (2023). NLP Sentiment Analysis and Accounting Transparency: A New Era of Fi-nancial Record Keeping. Computers, 13(1), 5.
Faúndez-Ugalde, A., Mellado-Silva, R., & Aldunate-Lizana, E. (2020). Use of artificial intelligence by tax administra-tions: An analysis regarding taxpayers’ rights in Latin American countries. Computer Law & Security Review, 38, 105441.
Gotthardt, M., Koivulaakso, D., Paksoy, O., Saramo, C., Martikainen, M., & Lehner, O. (2020). Current state and chal-lenges in the implementation of smart robotic process automation in accounting and auditing. ACRN Journal of Fi-nance and Risk Perspectives.
Idris, K.M., & Mohamad, R. (2016). The influence of technological, organizational and environmental factors on accounting information system usage among Jordanian small and medium-sized enterprises. International Journal of Economic and Finance, 6, 240–248.
Idris, K.M., & Mohamad, R. (2017). AIS usage factors and impact among Jordanian SMEs: The moderating effect of environmental uncertainty. Journal of Advanced Resource and Business Management Studies, 6, 24–38.
Javed, A. R., Ahmed, W., Pandya, S., Maddikunta, P. K. R., Alazab, M., & Gadekallu, T. R. (2023). A survey of explaina-ble artificial intelligence for smart cities. Electronics, 12(4), 1020.
Joshi, A., Dabre, R., Kanojia, D., Li, Z., Zhan, H., Haffari, G., & Dippold, D. (2024). Natural Language Processing for Dia-lects of a Language: A Survey. arXiv preprint arXiv:2401.05632.
Lutfi, A. (2021). Understanding cloud-based enterprise resource planning adoption among SMES in Jordan. Journal of Theoretical and Applied Information Technology, 99(24), 5944-5953.
Lutfi, A. (2023). Factors affecting the success of accounting information system from the lens of DeLone and McLean IS model. International Journal of Information Management Data Insights, 3(2), 100202.
Lutfi, A., & Alqudah, H. (2023b). The Influence of Technological Factors on the Computer-Assisted Audit Tools and Techniques Usage during COVID-19. Sustainability, 15(9), 7704.
Lutfi, A. (2020). Investigating the moderating role of environmental uncertainty between institutional pressures and ERP adoption in Jordanian SMEs. Journal of Open Innovation and Technology Marketing Complex, 6, 91.
Lutfi, A. (2022). Factors Influencing the Continuance Intention to Use Accounting Information System in Jordanian SMEs from the Perspectives of UTAUT: Top Management Support and Self-Efficacy as Predictor Factors. Economies 10, 75.
Lutfi, A., Alkelani, S. N., Alqudah, H., Alshira’h, A. F., Alshirah, M. H., Almaiah, M. A., ... & Abdelmaksoud, O. (2022a). The Role of E-Accounting Adoption on Business Performance: The Moderating Role of COVID-19. Journal of Risk and Financial Management, 15(12), 617.
Lutfi, A., Al-Khasawneh, A.L., Almaiah, M.A., Alshira’h, A.F., Alshirah, M.H., Alsyouf, A., Alrawad, M., Al-Khasawneh, A., Saad, M., Ali, R.A. (2022f). Antecedents of Big Data Analytic Adoption and Impacts on Performance: Contingent Effect. Sustainability 14, 15516. https://doi.org/10.3390/su142315516
Lutfi, A., Alkilani, S. Z., Saad, M., Alshirah, M. H., Alshirah, A. F., Alrawad, M., ... & Ramadan, M. H. (2022c). The influence of audit committee chair characteristics on financial reporting quality. Journal of Risk and Financial Management, 15(12), 563.
Lutfi, A., Alsyouf, A., Almaiah, M.A., Alrawad, M., Abdo, A.A.K., Al-Khasawneh, A.L., Ibrahim, N., & Saad, M. (2022e). Factors influencing the adoption of big data analytics in the digital transformation era: case study of Jordanian SMEs. Sustainability 14, 1802.
Marei, A., Mustafa, J. A., Othman, M., Daoud, L., & Lutfi, A. (2023). The moderation of organizational readiness on the relationship between toe factors and fintech adoption and financial performance. Journal of Law and Sustainable Development, 11(3), e730-e730.
Mehdiyev, N., Houy, C., Gutermuth, O., Mayer, L., & Fettke, P. (2021). Explainable artificial intelligence (XAI) support-ing public administration processes–on the potential of XAI in tax audit processes. In Innovation Through Information Systems: Volume I: A Collection of Latest Research on Domain Issues (pp. 413-428). Springer International Publishing.
Murorunkwere, B. F., Ihirwe, J. F., Kayijuka, I., Nzabanita, J., & Haughton, D. (2023). Comparison of Tree-Based Ma-chine Learning Algorithms to Predict Reporting Behavior of Electronic Billing Machines. Information, 14(3), 140.
Nadkarni, P. M., Ohno-Machado, L., & Chapman, W. W. (2011). Natural language processing: an introduction. Journal of the American Medical Informatics Association, 18(5), 544-551.
Nayak, A., Satpathy, I., Patnaik, B. C. M., Gujrati, R., & Uygun, H. (2023). Benefits of Robotic Process Automation (RPA): Today and Tomorrow of the Manufacturing Industries. In Application and Adoption of Robotic Process Auto-mation for Smart Cities (pp. 101-123). IGI Global.
Rabbani, M. R., Hassan, M. K., Khan, S., & Moh’d Ali, M. A. (2021). Artificial intelligence and Natural language pro-cessing (NLP) based FinTech model of Zakat for poverty alleviation and sustainable development for Muslims in In-dia. COVID-19 and Islamic Social Finance, 2021, 107-117.
Saad, M., Lutfi, A., Almaiah, M. A., Alshira’h, A. F., Alshirah, M. H., Alqudah, H., ... & Abdelmaksoud, O. (2022). As-sessing the Intention to Adopt Cloud Accounting during COVID-19. Electronics, 11(24), 4092.
Saragih, A. H., Reyhani, Q., Setyowati, M. S., & Hendrawan, A. (2023). The potential of an artificial intelligence (AI) ap-plication for the tax administration system’s modernization: the case of Indonesia. Artificial Intelligence and Law, 31(3), 491-514.
Setyowati, M. S., Utami, N. D., Saragih, A. H., & Hendrawan, A. (2020). Blockchain technology application for value-added tax systems. Journal of Open Innovation: Technology, Market, and Complexity, 6(4), 156.
Shakil, M. H., & Tasnia, M. (2022). Artificial intelligence and tax administration in Asia and the pacific. In Taxation in the Digital Economy (pp. 45-55). Routledge.
Shujaaddeen, A., Ba-Alwi, F. M., & Al-Gaphari, G. (2024). A New Machine Learning Model for Detecting levels of Tax Evasion Based on Hybrid Neural Network. International Journal of Intelligent Systems and Applications in Engineer-ing, 12(11s), 450-468.
Villar, A. S., & Khan, N. (2021). Robotic process automation in banking industry: a case study on Deutsche Bank. Journal of Banking and Financial Technology, 5(1), 71-86.
Vrontis, D., Christofi, M., Pereira, V., Tarba, S., Makrides, A., & Trichina, E. (2022). Artificial intelligence, robotics, ad-vanced technologies and human resource management: a systematic review. The International Journal of Human Re-source Management, 33(6), 1237-1266.
Zhang, C., Issa, H., Rozario, A., & Soegaard, J. S. (2023). Robotic process automation (RPA) implementation case studies in accounting: A beginning to end perspective. Accounting Horizons, 37(1), 193-217.
Al Qudah, M. M., Alqudah, H., Lutfi, A., Alqudah, N. F., Marei, A., Al-Matari, Y. A., ... & Alrawad, M. (2023). Empower-ing audit committees: enhancing the efficiency of internal audits in Jordanian industrial firms. Journal of Southwest Jiaotong University, 58(4).
Alghadi, M., Alqudah, H., Lutfi, A., Ananzeh, H., …, Al-Matari, Y. (2023). Enhancing cyber governance in Islamic banks: The influence of artificial intelligence and the moderating effect of Covid-19 pandemic. International Journal of Data and Network Science. 1(8), 1-12.
Almada, M., Górski, Ł., Kuźniacki, B., Tyliński, K., Winogradska, B., & Zeldenrust, R. (2022). Towards eXplainable Arti-ficial Intelligence (XAI) in tax law: the need for a minimum legal standard. World tax journal, 14.
Alqudah, H. (2024). Empowering Internal Audit Managers' Creativity in Jordanian Ministries: The Effect of Knowledge Sharing and Job Satisfaction. The International Journal of Academic Management Science Research, 8(1).
AlQudah, H. M. (2015). Factors affecting accounting information system effectiveness among Jordanian compa-nies (Doctoral dissertation, School of Business Innovation & Technopreneurship, Universiti Malaysia Perlis).
Alqudah, H. M. (2020). Factors affecting internal audit effectiveness Jordanian public sector: Moderating effect of task complexity (Doctoral dissertation, Universiti Utara Malaysia).
Alqudah, H. M. (2023). The Mediating Role of Digital Competency between Top Management Support and the Electronic Internal Audit Tasks' Effectiveness, International Journal of Academic Accounting, Finance & Management Research, 12(7), 71-80.
Alqudah, H. M., Amran, N. A., & Hassan, H. (2019). Extrinsic Factors Influencing Internal Auditors' Effectiveness in Jor-danian Public Sector. Rev. Eur. Stud., 11, 67.
Alqudah, H., Amran, N. A., Hassan, H., Lutfi, A., Alessa, N., & Almaiah, M. A. (2023b). Examining the critical factors of internal audit effectiveness from internal auditors’ perspective: Moderating role of extrinsic rewards. Heliyon. 8(1), 1-17.
Alqudah, H., Lutfi, A., Al Qudah, M. Z., Alshira'h, A. F., Almaiah, M. A., & Alrawad, M. (2023a). The impact of empow-ering internal auditors on the quality of electronic internal audits: A case of Jordanian listed services compa-nies. International Journal of Information Management Data Insights, 3(2), 100183.
Alqudah, H.M., Amran, N.A. and Hassan, H. (2019). Factors affecting the internal auditors’ effectiveness in the Jordanian public sector: The moderating effect of task complexity. EuroMed Journal of Business, 14(3), pp. 251-273.
Alrfai, M. M., Alqudah, H., Lutfi, A., Al-Kofahi, M., Alrawad, M., & Almaiah, M. A. (2023). The influence of artificial intelligence on the AISs efficiency: Moderating effect of the cyber security. Cogent Social Sciences, 9(2), 2243719.
Alshirah, M. H., Alshira’h, A. F., & Lutfi, A. (2022). Political connection, family ownership and corporate risk disclosure: Empirical evidence from Jordan. Meditari Accountancy Research, 30(5), 1241-1264.
Alshirah, M., Alshirah, A., & Lutfi, A. (2021). Audit committee’s attributes, overlapping memberships on the audit com-mittee and corporate risk disclosure: Evidence from Jordan. Accounting, 7(2), 423-440.
Alshirah, M., Lutfi, A., Alshirah, A., Saad, M., Ibrahim, N., Mohammed, F., 2021. Influences of the environmental factors on the intention to adopt cloud based accounting information system among SMEs in Jordan. Accounting 7, 645–654.
Alzubi, J., Nayyar, A., & Kumar, A. (2018, November). Machine learning from theory to algorithms: an overview. In Journal of physics: conference series (Vol. 1142, p. 012012). IOP Publishing.
Atayah, O. F., & Alshater, M. M. (2021). Audit and tax in the context of emerging technologies: A retrospective analysis, current trends, and future opportunities. International Journal of Digital Accounting Research, 21.
Faccia, A., McDonald, J., & George, B. (2023). NLP Sentiment Analysis and Accounting Transparency: A New Era of Fi-nancial Record Keeping. Computers, 13(1), 5.
Faúndez-Ugalde, A., Mellado-Silva, R., & Aldunate-Lizana, E. (2020). Use of artificial intelligence by tax administra-tions: An analysis regarding taxpayers’ rights in Latin American countries. Computer Law & Security Review, 38, 105441.
Gotthardt, M., Koivulaakso, D., Paksoy, O., Saramo, C., Martikainen, M., & Lehner, O. (2020). Current state and chal-lenges in the implementation of smart robotic process automation in accounting and auditing. ACRN Journal of Fi-nance and Risk Perspectives.
Idris, K.M., & Mohamad, R. (2016). The influence of technological, organizational and environmental factors on accounting information system usage among Jordanian small and medium-sized enterprises. International Journal of Economic and Finance, 6, 240–248.
Idris, K.M., & Mohamad, R. (2017). AIS usage factors and impact among Jordanian SMEs: The moderating effect of environmental uncertainty. Journal of Advanced Resource and Business Management Studies, 6, 24–38.
Javed, A. R., Ahmed, W., Pandya, S., Maddikunta, P. K. R., Alazab, M., & Gadekallu, T. R. (2023). A survey of explaina-ble artificial intelligence for smart cities. Electronics, 12(4), 1020.
Joshi, A., Dabre, R., Kanojia, D., Li, Z., Zhan, H., Haffari, G., & Dippold, D. (2024). Natural Language Processing for Dia-lects of a Language: A Survey. arXiv preprint arXiv:2401.05632.
Lutfi, A. (2021). Understanding cloud-based enterprise resource planning adoption among SMES in Jordan. Journal of Theoretical and Applied Information Technology, 99(24), 5944-5953.
Lutfi, A. (2023). Factors affecting the success of accounting information system from the lens of DeLone and McLean IS model. International Journal of Information Management Data Insights, 3(2), 100202.
Lutfi, A., & Alqudah, H. (2023b). The Influence of Technological Factors on the Computer-Assisted Audit Tools and Techniques Usage during COVID-19. Sustainability, 15(9), 7704.
Lutfi, A. (2020). Investigating the moderating role of environmental uncertainty between institutional pressures and ERP adoption in Jordanian SMEs. Journal of Open Innovation and Technology Marketing Complex, 6, 91.
Lutfi, A. (2022). Factors Influencing the Continuance Intention to Use Accounting Information System in Jordanian SMEs from the Perspectives of UTAUT: Top Management Support and Self-Efficacy as Predictor Factors. Economies 10, 75.
Lutfi, A., Alkelani, S. N., Alqudah, H., Alshira’h, A. F., Alshirah, M. H., Almaiah, M. A., ... & Abdelmaksoud, O. (2022a). The Role of E-Accounting Adoption on Business Performance: The Moderating Role of COVID-19. Journal of Risk and Financial Management, 15(12), 617.
Lutfi, A., Al-Khasawneh, A.L., Almaiah, M.A., Alshira’h, A.F., Alshirah, M.H., Alsyouf, A., Alrawad, M., Al-Khasawneh, A., Saad, M., Ali, R.A. (2022f). Antecedents of Big Data Analytic Adoption and Impacts on Performance: Contingent Effect. Sustainability 14, 15516. https://doi.org/10.3390/su142315516
Lutfi, A., Alkilani, S. Z., Saad, M., Alshirah, M. H., Alshirah, A. F., Alrawad, M., ... & Ramadan, M. H. (2022c). The influence of audit committee chair characteristics on financial reporting quality. Journal of Risk and Financial Management, 15(12), 563.
Lutfi, A., Alsyouf, A., Almaiah, M.A., Alrawad, M., Abdo, A.A.K., Al-Khasawneh, A.L., Ibrahim, N., & Saad, M. (2022e). Factors influencing the adoption of big data analytics in the digital transformation era: case study of Jordanian SMEs. Sustainability 14, 1802.
Marei, A., Mustafa, J. A., Othman, M., Daoud, L., & Lutfi, A. (2023). The moderation of organizational readiness on the relationship between toe factors and fintech adoption and financial performance. Journal of Law and Sustainable Development, 11(3), e730-e730.
Mehdiyev, N., Houy, C., Gutermuth, O., Mayer, L., & Fettke, P. (2021). Explainable artificial intelligence (XAI) support-ing public administration processes–on the potential of XAI in tax audit processes. In Innovation Through Information Systems: Volume I: A Collection of Latest Research on Domain Issues (pp. 413-428). Springer International Publishing.
Murorunkwere, B. F., Ihirwe, J. F., Kayijuka, I., Nzabanita, J., & Haughton, D. (2023). Comparison of Tree-Based Ma-chine Learning Algorithms to Predict Reporting Behavior of Electronic Billing Machines. Information, 14(3), 140.
Nadkarni, P. M., Ohno-Machado, L., & Chapman, W. W. (2011). Natural language processing: an introduction. Journal of the American Medical Informatics Association, 18(5), 544-551.
Nayak, A., Satpathy, I., Patnaik, B. C. M., Gujrati, R., & Uygun, H. (2023). Benefits of Robotic Process Automation (RPA): Today and Tomorrow of the Manufacturing Industries. In Application and Adoption of Robotic Process Auto-mation for Smart Cities (pp. 101-123). IGI Global.
Rabbani, M. R., Hassan, M. K., Khan, S., & Moh’d Ali, M. A. (2021). Artificial intelligence and Natural language pro-cessing (NLP) based FinTech model of Zakat for poverty alleviation and sustainable development for Muslims in In-dia. COVID-19 and Islamic Social Finance, 2021, 107-117.
Saad, M., Lutfi, A., Almaiah, M. A., Alshira’h, A. F., Alshirah, M. H., Alqudah, H., ... & Abdelmaksoud, O. (2022). As-sessing the Intention to Adopt Cloud Accounting during COVID-19. Electronics, 11(24), 4092.
Saragih, A. H., Reyhani, Q., Setyowati, M. S., & Hendrawan, A. (2023). The potential of an artificial intelligence (AI) ap-plication for the tax administration system’s modernization: the case of Indonesia. Artificial Intelligence and Law, 31(3), 491-514.
Setyowati, M. S., Utami, N. D., Saragih, A. H., & Hendrawan, A. (2020). Blockchain technology application for value-added tax systems. Journal of Open Innovation: Technology, Market, and Complexity, 6(4), 156.
Shakil, M. H., & Tasnia, M. (2022). Artificial intelligence and tax administration in Asia and the pacific. In Taxation in the Digital Economy (pp. 45-55). Routledge.
Shujaaddeen, A., Ba-Alwi, F. M., & Al-Gaphari, G. (2024). A New Machine Learning Model for Detecting levels of Tax Evasion Based on Hybrid Neural Network. International Journal of Intelligent Systems and Applications in Engineer-ing, 12(11s), 450-468.
Villar, A. S., & Khan, N. (2021). Robotic process automation in banking industry: a case study on Deutsche Bank. Journal of Banking and Financial Technology, 5(1), 71-86.
Vrontis, D., Christofi, M., Pereira, V., Tarba, S., Makrides, A., & Trichina, E. (2022). Artificial intelligence, robotics, ad-vanced technologies and human resource management: a systematic review. The International Journal of Human Re-source Management, 33(6), 1237-1266.
Zhang, C., Issa, H., Rozario, A., & Soegaard, J. S. (2023). Robotic process automation (RPA) implementation case studies in accounting: A beginning to end perspective. Accounting Horizons, 37(1), 193-217.