The importance of computer-assisted auditing techniques (CAATs) is widely acknowledged by auditors. However, the current usage of CAATs is not as broad as expected. In this work, the technology–organization–environment framework is used to establish and analyze the organizational factors affecting the post-adoption usage of CAATs. This study also determines whether or not the use of CAATs enhances the audit process. Top management commitment is introduced as a variable that moderates audit firms’ use of CAATs and audit performance. The data used in this work were obtained from auditors of audit firms in Jordan. Analysis results reveal that CAAT usage is affected by the cost–benefit of technology, firm size, readiness and competitive pressure. By contrast, technology compatibility and the complexity of the accounting information systems of clients do not appear to influence CAAT usage. Top management directly influences audit performance and is thus crucial in dictating how auditors utilize CAATs. However, it does not exert a moderating effect (top management × audit firm’s use of CAATs) between audit firms’ use of CAATs and audit performance. Moreover, the use of CAATs improves the overall audit process of audit firms.

The study proposed a multi-criterion decision model from benefit, opportunity, cost, risk aspects of SME family business to develop logical investment priorities for northeast Indian family entrepreneurs. The data was collected from 368 northeast entrepreneurs and analytical hierarchy process was applied to develop weights and priorities of every criteria and sub-criteria. The study found employment opportunity; business growth; reputation; stability and succession planning as top priorities. The findings provide heuristic judgment for entrepreneurs and infer to entrepreneurs while taking strategic investment decisions and also to local governments, policymakers, and industrialists. Further, the limitations and research directions were presented.

This study aims to determine client’s attitude explanatory factors for the selection of an Islamic bank at Jordan. Mainly, the study identifies factors shaping client’s attitude toward Islamic banks that are considered in clients' decision choices related to different behavioral theories. Data were randomly collected from Islamic banks clients in Jordan. A questionnaire was developed, distributed, and analyzed via the model of t-test on 138 clients. The results show that clients consider several factors in their choices between religious and non-religious. Essentially, religious factors are principles, absence of interest, religious edict or justification, profit-sharing, and Islamic price basis of banking services. The non-religious related factors were sufficient branches, caring and comfortable, appearance and internal decoration design, fast services, response to their clients’ needs, sufficient number of staff, giving clients the top priorities, clients' needs to include disclosing information as a part of accounting system adequacy. Adequate attention is needed to every client, competitive service prices, and the influence of friends and family. The study concludes that it is not possible to say that religious factors are enough, but the interest-free banking greatly represents the non-religious or the economic factors, and the profit-sharing principle is important; Policymakers must consider this to buildup a positive attitude toward Islamic banks. The findings recommend that religious and non-religious values significantly influence clients’ intentions and choices. It suggests that religious ethics is the most important factor, and the availability of information systems disclosing clients' needs.

This paper endeavors to investigate whether the Islamic financial system can tackle the issue of financial exclusion in India or not. The present study has made an earnest attempt to explore the discriminating factors behind choosing of the institutes (conventional or Islamic), in decreasing order of their importance. Data for the study are collected from 635 respondents, who are customers of Islamic and traditional financial institutes. The area selected for the survey is the state of Kerala, which is considered as the Islamic finance hub in India. The data collected are analyzed by employing the discriminant analysis along with drawing inferences from descriptive statistics. The study finds various factors in descending order of their importance. The factors are type of employment, religion (Muslim/Non-Muslim), income and gender. These are discriminating factors for choosing particular institutes (conventional or Islamic). The study shows that Islamic finance system was chosen by those, particularly Muslims, who did not have good employment and sufficient income. Hence, it is recommended that extensive formal beginning of Islamic finance in India, will lead to higher financial inclusion, since generally the financially excluded individuals belong to the said segments of the society, furthermore, Islamic finance is highly fascinated by the mentioned groups, the planners should think accordingly. The study is novel in its’ approach as it evidently illustrates that Islamic financial system is chosen by those, who do not have good employment, Muslims and those who earn less. Thus, there should be extensive formal commencement of Islamic finance in India to kick off higher financial inclusion.

Digital information has had a significant impact on higher education, transforming the way students learn and interact with course materials, professors, and their peers. Education systems that place a high priority on learning satisfaction and tutor quality frequently ignore the problem of limited access to digital information and technology. In this study, we provide an integrated model that examines how the TAM constructs of digital information in education (DIE) are affected by digital information flow, technological readiness, learning satisfaction, and tutor quality. We provide information on the results of a project evaluation that examined how digital information is used in higher education. We gathered information from a survey of 594 college students to validate our model and hypothesis. Our research suggests that external factors that improve users' technological readiness and learning satisfaction may have an impact on how valuable they perceive DIE to be. A user's traits, particularly their level of technological preparedness, have a significant impact on how simple technology is to use. The user's perceived usefulness of the technology may also be further enhanced in some cultures by the tutor’s perceived excellence. External elements like the flow of information may have a significant impact on the intention to use technology.

This paper sought to test the impact of mixed reality technologies on student engagement in Kuwait universities. Physical reality, augmented reality, augmented virtuality, and virtual reality have been relied upon as mixed reality technologies. Moreover, behavioural, cognitive, and emotional engagement were used as measures of students' engagement according to self-determination theory. The data used in the analysis were received from 812 students in various disciplines in Kuwaiti universities with a response rate of 86.19%. Structural equation modeling (SEM) was the statistical approach used in data analysis. The results indicated varying relative importance levels for mixed reality techniques, although the relative importance level for students' engagement was high. Besides, all mixed reality technologies had a positive impact on students' engagement, with the highest impact of augmented reality and the lowest impact of augmented virtuality. This paper provided contributions to the development of an empirical approach based on new technologies to improve student engagement in developing country universities. Accordingly, the paper emphasized the need for Kuwaiti universities to invest in augmented reality technologies, for example, interactive screens and 3D mobile applications to increase students' exploratory ability.

This survey aims to provide a coherent and bibliometric overview of the theories and constructs employed in smart homes acceptance and adoption literature. To achieve the study aims, we conducted a systematic search for every article related to the SH concept, services and applications, user acceptance and adoption, and integrated IoT home appliances and devices, in 10 major library databases, namely, IEEE Digital Library, ACM Digital Library, Association for Information Systems (AIS), Elsevier, Emerald, Taylor and Francis, Wiley InterScience, Springer, Inderscience, and Hindawi. These databases contain literature focusing on smart home adoption using IoT technology. 40 research articles of journal and peer-reviewed conferences were found relating to our research objective, presented and distributed chronologically, by publisher, country, theory and model, key construct, and with full bibliometrics for each article. Additionally, this survey includes a word cloud and a taxonomy of the entire factors used to understand users’ acceptance and adoption of smart homes in different contexts and applications. This study has many advantages in covering the current research gap in the literature and also the researchers identify theoretical and practical research implications, research limitations, and recommendations for improving the acceptance and usage of smart homes literature.

This study aims to examine the impact of brand image on public university links in the context of autonomy in Vietnam. Using quantitative research methods through exploratory factor analysis (EFA) and Structural Equation Modeling (SEM), the survey data included 631 samples of managers, experts, and scientists at public universities divided by different disciplines. The results of the study showed that the brand image has both a direct and indirect impact on public university links in the context of autonomy through intermediate elements of trust and commitment in the relationship between universities. In addition, trust has also been shown to have a direct impact on commitment in the relationship between public universities in Vietnam in the context of autonomy. In the context of research in Vietnam, the findings of this study have shown both theoretical and practical contributions and will be an important basis for further research.

The purpose of the study is to present a digital marketing data analytics model to analyze campaign efficacy and inform strategy based on website performance, social media metrics, email marketing performance, customer data for targeting and personalization, and customer journey analysis. This model defines campaign success criteria for strategy. A statistical analysis approach was used to analyze the data for the research. Data was gathered through a survey. This study analyzes demographic parameters descriptively using the structural equation model (SEM). From comprehensive surveys, 125 digital media and 115 online shop subjects responded. Sampled were 240 people. According to the findings, social media data, customer journey research, successful advertising, and informed approaches are highly correlated. Compared to the previous study, website performance evaluation does not match the marketing plan's success. The model's results can be used by any company that communicates with clients online.

The purpose of this research was to examine the effects of digital transformation, digital leadership, and entrepreneurial motivation on business decision making and business process performance in the Greater Amman Municipality. The study's hypotheses were put to the test and proven through a variety of quantitative analysis and data processing techniques. The research hypotheses were evaluated using a Structural Equation Model. Participants in this research are managers from the middle and high echelons of the Greater Amman Municipality, who were responsible for making decisions in their respective divisions. One hundred and eighty middle and upper-level managers with at least eight years' experience in public service were recruited for this study from the Greater Amman Municipality. Distributed questionnaires and the deliberate sampling technique were used to compile this data. Decision making had a positive effect on the business process performance, and the results of hypothesis testing data processing using Structural Equation Model indicated that digital transformation, digital leadership, and the motivation of the business environment all had positive and significant effects on business decision making and business process performance in the Greater Amman Municipality. To conduct their research, the authors opted to focus on digital transformation, which includes four primary components: process transformation, business model change, domain transformation, and cultural transformation. The following dimensions commander, communicator, collaborator, and co-creator were all indicative of digital leadership. Entrepreneurial motivation could be seen in the word’s communication, hassle-free work environment, mastering the art of constructive criticism, and trust among others. The novel aspect of this study is the model developed to explain the interplay between digital transformation, digital leadership, and entrepreneurial motivation, and how these factors influence business decision making and business process performance at Greater Amman Municipality.