How to cite this paper
Senan, N. (2024). Influential factors shaping the adoption and utilization of audit technology (CAATS) in the audit practices in Saudi Arabia: Human capital expertise as a moderating factor.Uncertain Supply Chain Management, 12(4), 2607-2618.
Refrences
Al-ahdal, W. M., & Hashim, H. A. (2022). Impact of audit committee characteristics and external audit quality on firm performance: evidence from India. Corporate Governance: The International Journal of Business in Society, 22(2), 424-445. https://doi.org/10.1108/CG-09-2020-0420
Alawaqleh, Q. A., Almasria, N. A., & ALSAWALHAH, J. M. (2021). The effect of board of directors and CEO on audit quality: Evidence from listed manufacturing firms in Jordan. The Journal of Asian Finance, Economics and Business, 8(2), 243-253. https://doi.org/10.13106/jafeb.2021.vol8.no2.0243
Alawi, N. A., & Belfaqih, H. M. (2018). Human resources disclosure: an exploratory study of the quality in Qatar. World Journal of Entrepreneurship, Management and Sustainable Development, 15(1), 84-95. https://doi.org/10.1108/WJEMSD-01-2018-0010
Albawwat, A. H., Zureiqat, B., Al–Omari, M., Sulaihat, N., & Al-Haziamah, A. (2020). Possible Interaction between Corporate Governance and Timeliness of Jordanian Interim Financial Reporting. Productivity Management, 25, 463-482.
Al-Dalaien, B. O. A., & Dalayeen, B. O. A. (2018). Investigating the impact of accounting information system on the profitability of Jordanian banks. Research Journal of Finance and Accounting, 9(18), 110-118.
Almaiah, M. A., Al-Otaibi, S., Lutfi, A., Almomani, O., Awajan, A., Alsaaidah, A., & Awad, A. B. (2022). Employing the TAM model to investigate the readiness of M-learning system usage using SEM technique. Electronics, 11(8), 1259. https://doi.org/10.3390/electronics11081259
Almasria, N., Clark, J., & Choudhury, S. (2018). Empirical Evidence on the Relationship between Internal Audit Factors and the Quality of External Audit. International Journal of Management and Applied Science, 4. https://ssrn.com/abstract=4339309
Alshammari, A. A. (2020). The impact of human resource management practices, organizational learning, organizational culture and knowledge management capabilities on organizational performance in Saudi organizations: a conceptual framework. Revista Argentina de Clínica Psicológica, 29(4), 714. https://www.ccsenet.org/journal/index.php/ijbm/article/view/29715
Alshira’h, A. F., Alsqour, M. D., Lutfi, A., Alsyouf, A., & Alshirah, M. (2020). A socio-economic model of sales tax compliance. Economies, 8(4), 88. https://doi.org/10.3390/economies8040088
Alshirah, A., Magablih, A., & Alsqour, M. (2021). The effect of tax rate on sales tax compliance among Jordanian public shareholding corporations. Accounting, 7(4), 883-892. https://doi.org/10.5267/j.ac.2021.1.020
Alsmady, A. A. (2022). Accounting information quality and tax avoidance effect on investment opportunities evidence from Gulf Cooperation Council GCC. Cogent Business & Management, 9(1), 2143020.
Alsyouf, A. (2021). Self-efficacy and personal innovativeness influence on nurses beliefs about EHRS usage in Saudi Arabia: Conceptual model. International Journal of Management, 12, 1049-1058. https://doi.org/10.34218/IJM.12.3.2021.096
Alzoubi, M. M., & Snider, D. H. (2020). Comparison of factors affecting enterprise resource planning system success in the Middle East. International Journal of Enterprise Information Systems (IJEIS), 16(4), 17-38. https://doi.org/10.4018/IJEIS.20201001
Anthony, B., Kamaludin, A., Romli, A., Raffei, A. F. M., Nincarean A/L Eh Phon, D., Abdullah, A., ... & Baba, S. (2019). Exploring the role of blended learning for teaching and learning effectiveness in institutions of higher learning: An empirical investigation. Education and Information Technologies, 24, 3433-3466. https://doi.org/10.1007/s10639-019-09941-z
Austin, A. A., Carpenter, T. D., Christ, M. H., & Nielson, C. S. (2021). The data analytics journey: Interactions among auditors, managers, regulation, and technology. Contemporary Accounting Research, 38(3), 1888-1924.
Aversa, P., Hervas-Drane, A., & Evenou, M. (2019). Business model responses to digital piracy. California Management Review, 61(2), 30-58. https://doi.org/10.1177/0008125618818841
Awual, M. R., Hasan, M. M., Islam, A., Rahman, M. M., Asiri, A. M., Khaleque, M. A., & Sheikh, M. C. (2019). Offering an innovative composited material for effective lead (II) monitoring and removal from polluted water. Journal of cleaner production, 231, 214-223. https://doi.org/10.1016/j.jclepro.2019.05.125
Bani-Khalid, T., Alshira’h, A. F., & Alshirah, M. H. (2022). Determinants of tax compliance intention among Jordanian SMEs: A focus on the theory of planned behavior. Economies, 10(2), 30. https://doi.org/10.3390/economies10020030
Burton, F. G., Starliper, M. W., Summers, S. L., & Wood, D. A. (2015). The effects of using the internal audit function as a management training ground or as a consulting services provider in enhancing the recruitment of internal auditors. Accounting Horizons, 29(1), 115-140. https://doi.org/10.2308/acch-50925
Caputo, A., Pizzi, S., Pellegrini, M. M., & Dabić, M. (2021). Digitalization and business models: Where are we going? A science map of the field. Journal of business research, 123, 489-501. https://doi.org/10.1016/j.jbusres.2020.09.053
Chen, X., Dai, Q., & Na, C. (2019). The value of enterprise information systems under different corporate governance aspects. Information Technology and Management, 20, 223-247.
Chin, W. W. (1998). The partial least squares approach to structural equation modeling. Modern methods for business research, 295(2), 295-336.
Christ, M. H., Masli, A., Sharp, N. Y., & Wood, D. A. (2015). Rotational internal audit programs and financial reporting quality: Do compensating controls help? Accounting, Organizations and Society, 44, 37-59. https://doi.org/10.1016/j.aos.2015.05.004
Cingolani, R. (2013). The road ahead. Nature Nanotechnology, 8(11), 792-793. https://doi.org/10.1038/nnano.2013.238
Das, A. (1989). Integrable models (Vol. 30). World Scientific.
Desoky, A., & Khasharmeh, H. A. (2018). Does the provision of non-audit services affect auditor independence and audit quality? Evidence from Bahrain. Evidence from Bahrain (March 18, 2019)
Dittenhofer, M. (2001). Internal auditing effectiveness: an expansion of present methods. Managerial auditing journal, 16(8), 443-450. https://doi.org/10.1108/EUM0000000006064
Duarte, P. A. O., & Raposo, M. L. B. (2010). A PLS model to study brand preference: An application to the mobile phone market. Handbook of partial least squares: Concepts, methods and applications, 449-485.
Ege, M. S. (2015). Does internal audit function quality deter management misconduct? The Accounting Review, 90(2), 495-527. https://doi.org/10.2308/accr-50871
Elaoud, A., & Jarboui, A. (2017). Auditor specialization, accounting information quality and investment efficiency. Research in International Business and Finance, 42, 616-629.
Endaya, K. A., & Hanefah, M. M. (2013). Internal audit effectiveness: An approach proposition to develop the theoretical framework. Research Journal of Finance and Accounting, 4(10), 92-102.
Fan, J. P., & Wong, T. J. (2005). Do external auditors perform a corporate governance role in emerging markets? Evidence from East Asia. Journal of Accounting Research, 43(1), 35-72. https://doi.org/10.1111/j.1475-679x.2004.00162.x
Farouq, B. U. (2016). Effect of Financial Management Practices on the Business Efficiency of Small and Medium Enterprises in Nigeria (Doctoral dissertation, COHRED, JKUAT).
Florio, C., & Leoni, G. (2017). Enterprise risk management and firm performance: The Italian case. The British Accounting Review, 49(1), 56-74. https://doi.org/10.1016/j.bar.2016.08.003
Fordham, D. R., & Hamilton, C. W. (2019). Accounting information technology in small businesses: An inquiry. Journal of Information Systems, 33(2), 63-75. https://doi.org/10.2308/isys-51982
Fornell, C. (1981). A comparative analysis of two structural equation models: LISREL and PLS applied to market data.
Ghobakhloo, M., & Tang, S. H. (2015). Information system success among manufacturing SMEs: case of developing countries. Information Technology for Development, 21(4), 573-600. https://doi.org/10.1080/02681102.2014.996201
Goodwin‐Stewart, J., & Kent, P. (2006). Relation between external audit fees, audit committee characteristics and internal audit. Accounting & Finance, 46(3), 387-404.
Ha, S., Nguyen, H., Nguyen, N., & Do, D. (2020). The outside determinants influencing quality of accounting human resources for sustainability through the lens accounting service firms in Hanoi, Vietnam. Management Science Letters, 10(3), 543-550.
Hair, J. F., Ringle, C. M., & Sarstedt, M. (2013). Partial least squares structural equation modeling: Rigorous applications, better results and higher acceptance. Long range planning, 46(1-2), 1-12.
Hair, J. F., Risher, J. J., Sarstedt, M., & Ringle, C. M. (2019). When to use and how to report the results of PLS-SEM. European Business Review, 31(1), 2-24.
Hair, J., Hollingsworth, C. L., Randolph, A. B., & Chong, A. Y. L. (2017). An updated and expanded assessment of PLS-SEM in information systems research. Industrial management & data systems, 117(3), 442-458.
Heo, J., & Han, I. (2003). Performance measure of information systems (IS) in evolving computing environments: an empirical investigation. Information & Management, 40(4), 243-256.
Hsu, P. F., Yen, H. R., & Chung, J. C. (2015). Assessing ERP post-implementation success at the individual level: Revisiting the role of service quality. Information & Management, 52(8), 925-942.
Hult, G. T. M., Morgeson, F. V., Morgan, N. A., Mithas, S., & Fornell, C. (2017). Do managers know what their customers think and why? Journal of the Academy of Marketing Science, 45(1), 37-54.
Ibrahim, F., Ali, D. N. H., & Besar, N. S. A. (2020). Accounting information systems (AIS) in SMEs: Towards an integrated framework. International Journal of Asian Business and Information Management (IJABIM), 11(2), 51-67.
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 Economics and Financial Issues, 6(7), 240-248.
Institute of Internal Auditors. Research Foundation. (2013). International Professional Practices Framework (IPPF). Institute of Internal Auditors..
Jaafreh, A. B. (2017). Evaluation information system success: applied DeLone and McLean information system success model in context banking system in KSA. International review of management and business research, 6(2), 829-845.
Jaber, M. M., Alameri, T., Ali, M. H., Alsyouf, A., Al-Bsheish, M., Aldhmadi, B. K., ... & Jarrar, M. T. (2022). Remotely monitoring COVID-19 patient health condition using metaheuristics convolute networks from IoT-based wearable device health data. Sensors, 22(3), 1205.
Janvrin, D., Bierstaker, J., & Lowe, D. J. (2009). An investigation of factors influencing the use of computer‐related audit procedures. Journal of Information Systems, 23(1), 97-118.
Kanakriyah, R. (2016). Voluntary disclosure and its effect on the quality of accounting information according to users' perspective in Jordan. American Journal of Business, Economics and Management, 4(6), 134-146.
Kingir, S., & Mesci, M. (2010). Factors that affect hotel employees motivation, the case of Bodrum. Serbian journal of management, 5(1), 59-76.
Kotb, A., Elbardan, H., & Halabi, H. (2020). Mapping of internal audit research: a post-Enron structured literature review. Accounting, Auditing & Accountability Journal, 33(8), 1969-1996.
Krishnan, G. V. (2003). Does Big 6 auditor industry expertise constrain earnings management? Accounting horizons, 17, 1-16.
La Torre, M., Botes, V. L., Dumay, J., & Odendaal, E. (2021). Protecting a new Achilles heel: the role of auditors within the practice of data protection. Managerial Auditing Journal, 36(2), 218-239.
Lin, H. F. (2010). An investigation into the effects of IS quality and top management support on ERP system usage. Total Quality Management, 21(3), 335-349.
Lois, P., Drogalas, G., Karagiorgos, A., & Tsikalakis, K. (2020). Internal audits in the digital era: opportunities risks and challenges. EuroMed Journal of Business, 15(2), 205-217.Lois, P.,
Lombardi, R., & Secundo, G. (2021). The digital transformation of corporate reporting–a systematic literature review and avenues for future research. Meditari Accountancy Research, 29(5), 1179-1208.
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(4), 75.
Lutfi, A., Saad, M., Almaiah, M. A., Alsaad, A., Al-Khasawneh, A., Alrawad, M., ... & Al-Khasawneh, A. L. (2022). Actual use of mobile learning technologies during social distancing circumstances: Case study of King Faisal University students. Sustainability, 14(12), 7323.
Ma’Ayan, Y., & Carmeli, A. (2016). Internal audits as a source of ethical behavior, efficiency, and effectiveness in work units. Journal of Business Ethics, 137, 347-363.
Maffei, M., Casciello, R., & Meucci, F. (2021). Blockchain technology: uninvestigated issues emerging from an integrated view within accounting and auditing practices. Journal of Organizational Change Management, 34(2), 462-476.
Mamić Sačer, I., & Oluić, A. (2013). Information technology and accounting information systems’ quality in Croatian middle and large companies. Journal of information and organizational sciences, 37(2), 117-126.
Manita, R., Elommal, N., Baudier, P., & Hikkerova, L. (2020). The digital transformation of external audit and its impact on corporate governance. Technological Forecasting and Social Change, 150, 119751.
Marble, R. P. (2003). A system implementation study: management commitment to project management. Information & Management, 41(1), 111-123.
McCarthy, M., Kusaila, M., & Grasso, L. (2019). Intermediate accounting and auditing: Does course delivery mode impact student performance? Journal of Accounting Education, 46, 26-42.
Mumtaz, A. M., Ting, H., Ramayah, T., Chuah, F., & Cheah, J. H. (2017). Editorial review of the methodological misconceptions and guidelines related to the application of structural equation modelling: a Malaysian scenario. Journal of applied structural equation modeling, 1(1), 1-13.
Nguyen, H., & Nguyen, A. (2020). Determinants of accounting information systems quality: Empirical evidence from Vietnam. Accounting, 6(2), 185-198.
Nkansa, P. C. (2016). Professional Skepticism and Fraud Risk Assessment: An Internal Auditing Perspective.
Ouiddad, A., Chafik, O. K. A. R., Chroqui, R., & Hassani, I. B. (2018, November). Does the adoption of ERP systems help improving decision-making? A systematic literature review. In 2018 IEEE International Conference on Technology Management, Operations and Decisions (ICTMOD) (pp. 61-66). IEEE.
Pimentel, E., & Boulianne, E. (2020). Blockchain in accounting research and practice: Current trends and future opportunities. Accounting Perspectives, 19(4), 325-361.
Rose, A. M., Rose, J. M., & Norman, C. S. (2013). Is the objectivity of internal audit compromised when the internal audit function is a management training ground? Accounting & Finance, 53(4), 1001-1019.
Ruiz-Alba, J. L., Nazarian, A., Rodríguez-Molina, M. A., & Andreu, L. (2019). Museum visitors’ heterogeneity and experience processing. International Journal of Hospitality Management, 78, 131-141.
Salvador-Gómez, A., Bou-Llusar, J. C., & Beltrán-Martín, I. (2023). A multi-actor perspective on the effectiveness of human resource management implementation: an empirical analysis based on the ability-motivation-opportunity framework. The International Journal of Human Resource Management, 34(20), 3963-4002.
Sayyar, H., Basiruddin, R., Rasid, S. Z., & Elhabib, M. A. (2015). The impact of audit quality on firm performance: Evidence from Malaysia. Journal of Advanced Review on Scientific Research, 10(1), 1-19.
Shrivastava, S., Goudar, R. H., & Aital, P. (2008, July). A Plausible Inference Applied to the Mechanism of Semantic Web Searching. In 2008 First International Conference on Emerging Trends in Engineering and Technology (pp. 1136-1139). IEEE.
Shukla, A., & Sharma, S. K. (2018). Evaluating consumers’ adoption of mobile technology for grocery shopping: an application of technology acceptance model. Vision, 22(2), 185-198.
Sulong, Z., Gardner, J. C., Hussin, A. H., Mohd Sanusi, Z., & Mcgowan, C. B. (2013). Managerial Ownership, leverage and audit quality impact on firm performance: evidence from the Malaysian ace market. Accounting & Taxation, 5(1), 59-70.
Syahidi, A. A., & Asyikin, A. N. (2018, August). Strategic planning and implementation of academic information system (AIS) based on website with D&M model approach. In IOP Conference Series: Materials Science and Engineering (Vol. 407, No. 1, p. 012101). IOP Publishing.
Tajuddin, M. (2015). Modification of DeLon and Mclean Model in the Success of Information System for Good University Governance. Turkish Online Journal of Educational Technology-TOJET, 14(4), 113-123.
Tatham, P. H., & Pettit, S. J. (2010). Transforming humanitarian logistics: the journey to supply network management. International Journal of Physical Distribution & Logistics Management, 40(8/9), 609-622.
Teece, D. J. (2010). Business models, business strategy and innovation. Long range planning, 43(2-3), 172-194.
Tian, C., Peng, J. J., Zhang, S., Zhang, W. Y., & Wang, J. Q. (2019). Weighted picture fuzzy aggregation operators and their applications to multi-criteria decision-making problems. Computers & Industrial Engineering, 137, 106037.
Toth, Z. (2012). The current role of accounting information systems. Theory, Methodology, Practice-Review of Business and Management, 8(01), 91-95.
Trigo, A., Belfo, F., & Estébanez, R. P. (2014). Accounting information systems: The challenge of the real-time reporting. Procedia Technology, 16, 118-127.
Velte, P. (2017). The link between audit committees, corporate governance quality and firm performance: a literature review. Corporate Ownership & Control, 14(1), 15-31.
Warner, K. S., & Wäger, M. (2019). Building dynamic capabilities for digital transformation: An ongoing process of strategic renewal. Long Range Planning, 52(3), 326-349.
Yi, M. Y., Fiedler, K. D., & Park, J. S. (2006). Understanding the role of individual innovativeness in the acceptance of IT‐based innovations: Comparative analyses of models and measures. Decision sciences, 37(3), 393-426.
Zetzsche, D. A., Veidt, R., Buckley, R., & Arner, D. (2021). Sustainability, FinTech and financial inclusion. European Business Organization Law Review, 21(1).
Zhou, Z., & Chen, H. (2008). Accounting information transparency and resources allocation efficiency: theory and empirical evidence. Accounting Research, 2, 53-62.
Alawaqleh, Q. A., Almasria, N. A., & ALSAWALHAH, J. M. (2021). The effect of board of directors and CEO on audit quality: Evidence from listed manufacturing firms in Jordan. The Journal of Asian Finance, Economics and Business, 8(2), 243-253. https://doi.org/10.13106/jafeb.2021.vol8.no2.0243
Alawi, N. A., & Belfaqih, H. M. (2018). Human resources disclosure: an exploratory study of the quality in Qatar. World Journal of Entrepreneurship, Management and Sustainable Development, 15(1), 84-95. https://doi.org/10.1108/WJEMSD-01-2018-0010
Albawwat, A. H., Zureiqat, B., Al–Omari, M., Sulaihat, N., & Al-Haziamah, A. (2020). Possible Interaction between Corporate Governance and Timeliness of Jordanian Interim Financial Reporting. Productivity Management, 25, 463-482.
Al-Dalaien, B. O. A., & Dalayeen, B. O. A. (2018). Investigating the impact of accounting information system on the profitability of Jordanian banks. Research Journal of Finance and Accounting, 9(18), 110-118.
Almaiah, M. A., Al-Otaibi, S., Lutfi, A., Almomani, O., Awajan, A., Alsaaidah, A., & Awad, A. B. (2022). Employing the TAM model to investigate the readiness of M-learning system usage using SEM technique. Electronics, 11(8), 1259. https://doi.org/10.3390/electronics11081259
Almasria, N., Clark, J., & Choudhury, S. (2018). Empirical Evidence on the Relationship between Internal Audit Factors and the Quality of External Audit. International Journal of Management and Applied Science, 4. https://ssrn.com/abstract=4339309
Alshammari, A. A. (2020). The impact of human resource management practices, organizational learning, organizational culture and knowledge management capabilities on organizational performance in Saudi organizations: a conceptual framework. Revista Argentina de Clínica Psicológica, 29(4), 714. https://www.ccsenet.org/journal/index.php/ijbm/article/view/29715
Alshira’h, A. F., Alsqour, M. D., Lutfi, A., Alsyouf, A., & Alshirah, M. (2020). A socio-economic model of sales tax compliance. Economies, 8(4), 88. https://doi.org/10.3390/economies8040088
Alshirah, A., Magablih, A., & Alsqour, M. (2021). The effect of tax rate on sales tax compliance among Jordanian public shareholding corporations. Accounting, 7(4), 883-892. https://doi.org/10.5267/j.ac.2021.1.020
Alsmady, A. A. (2022). Accounting information quality and tax avoidance effect on investment opportunities evidence from Gulf Cooperation Council GCC. Cogent Business & Management, 9(1), 2143020.
Alsyouf, A. (2021). Self-efficacy and personal innovativeness influence on nurses beliefs about EHRS usage in Saudi Arabia: Conceptual model. International Journal of Management, 12, 1049-1058. https://doi.org/10.34218/IJM.12.3.2021.096
Alzoubi, M. M., & Snider, D. H. (2020). Comparison of factors affecting enterprise resource planning system success in the Middle East. International Journal of Enterprise Information Systems (IJEIS), 16(4), 17-38. https://doi.org/10.4018/IJEIS.20201001
Anthony, B., Kamaludin, A., Romli, A., Raffei, A. F. M., Nincarean A/L Eh Phon, D., Abdullah, A., ... & Baba, S. (2019). Exploring the role of blended learning for teaching and learning effectiveness in institutions of higher learning: An empirical investigation. Education and Information Technologies, 24, 3433-3466. https://doi.org/10.1007/s10639-019-09941-z
Austin, A. A., Carpenter, T. D., Christ, M. H., & Nielson, C. S. (2021). The data analytics journey: Interactions among auditors, managers, regulation, and technology. Contemporary Accounting Research, 38(3), 1888-1924.
Aversa, P., Hervas-Drane, A., & Evenou, M. (2019). Business model responses to digital piracy. California Management Review, 61(2), 30-58. https://doi.org/10.1177/0008125618818841
Awual, M. R., Hasan, M. M., Islam, A., Rahman, M. M., Asiri, A. M., Khaleque, M. A., & Sheikh, M. C. (2019). Offering an innovative composited material for effective lead (II) monitoring and removal from polluted water. Journal of cleaner production, 231, 214-223. https://doi.org/10.1016/j.jclepro.2019.05.125
Bani-Khalid, T., Alshira’h, A. F., & Alshirah, M. H. (2022). Determinants of tax compliance intention among Jordanian SMEs: A focus on the theory of planned behavior. Economies, 10(2), 30. https://doi.org/10.3390/economies10020030
Burton, F. G., Starliper, M. W., Summers, S. L., & Wood, D. A. (2015). The effects of using the internal audit function as a management training ground or as a consulting services provider in enhancing the recruitment of internal auditors. Accounting Horizons, 29(1), 115-140. https://doi.org/10.2308/acch-50925
Caputo, A., Pizzi, S., Pellegrini, M. M., & Dabić, M. (2021). Digitalization and business models: Where are we going? A science map of the field. Journal of business research, 123, 489-501. https://doi.org/10.1016/j.jbusres.2020.09.053
Chen, X., Dai, Q., & Na, C. (2019). The value of enterprise information systems under different corporate governance aspects. Information Technology and Management, 20, 223-247.
Chin, W. W. (1998). The partial least squares approach to structural equation modeling. Modern methods for business research, 295(2), 295-336.
Christ, M. H., Masli, A., Sharp, N. Y., & Wood, D. A. (2015). Rotational internal audit programs and financial reporting quality: Do compensating controls help? Accounting, Organizations and Society, 44, 37-59. https://doi.org/10.1016/j.aos.2015.05.004
Cingolani, R. (2013). The road ahead. Nature Nanotechnology, 8(11), 792-793. https://doi.org/10.1038/nnano.2013.238
Das, A. (1989). Integrable models (Vol. 30). World Scientific.
Desoky, A., & Khasharmeh, H. A. (2018). Does the provision of non-audit services affect auditor independence and audit quality? Evidence from Bahrain. Evidence from Bahrain (March 18, 2019)
Dittenhofer, M. (2001). Internal auditing effectiveness: an expansion of present methods. Managerial auditing journal, 16(8), 443-450. https://doi.org/10.1108/EUM0000000006064
Duarte, P. A. O., & Raposo, M. L. B. (2010). A PLS model to study brand preference: An application to the mobile phone market. Handbook of partial least squares: Concepts, methods and applications, 449-485.
Ege, M. S. (2015). Does internal audit function quality deter management misconduct? The Accounting Review, 90(2), 495-527. https://doi.org/10.2308/accr-50871
Elaoud, A., & Jarboui, A. (2017). Auditor specialization, accounting information quality and investment efficiency. Research in International Business and Finance, 42, 616-629.
Endaya, K. A., & Hanefah, M. M. (2013). Internal audit effectiveness: An approach proposition to develop the theoretical framework. Research Journal of Finance and Accounting, 4(10), 92-102.
Fan, J. P., & Wong, T. J. (2005). Do external auditors perform a corporate governance role in emerging markets? Evidence from East Asia. Journal of Accounting Research, 43(1), 35-72. https://doi.org/10.1111/j.1475-679x.2004.00162.x
Farouq, B. U. (2016). Effect of Financial Management Practices on the Business Efficiency of Small and Medium Enterprises in Nigeria (Doctoral dissertation, COHRED, JKUAT).
Florio, C., & Leoni, G. (2017). Enterprise risk management and firm performance: The Italian case. The British Accounting Review, 49(1), 56-74. https://doi.org/10.1016/j.bar.2016.08.003
Fordham, D. R., & Hamilton, C. W. (2019). Accounting information technology in small businesses: An inquiry. Journal of Information Systems, 33(2), 63-75. https://doi.org/10.2308/isys-51982
Fornell, C. (1981). A comparative analysis of two structural equation models: LISREL and PLS applied to market data.
Ghobakhloo, M., & Tang, S. H. (2015). Information system success among manufacturing SMEs: case of developing countries. Information Technology for Development, 21(4), 573-600. https://doi.org/10.1080/02681102.2014.996201
Goodwin‐Stewart, J., & Kent, P. (2006). Relation between external audit fees, audit committee characteristics and internal audit. Accounting & Finance, 46(3), 387-404.
Ha, S., Nguyen, H., Nguyen, N., & Do, D. (2020). The outside determinants influencing quality of accounting human resources for sustainability through the lens accounting service firms in Hanoi, Vietnam. Management Science Letters, 10(3), 543-550.
Hair, J. F., Ringle, C. M., & Sarstedt, M. (2013). Partial least squares structural equation modeling: Rigorous applications, better results and higher acceptance. Long range planning, 46(1-2), 1-12.
Hair, J. F., Risher, J. J., Sarstedt, M., & Ringle, C. M. (2019). When to use and how to report the results of PLS-SEM. European Business Review, 31(1), 2-24.
Hair, J., Hollingsworth, C. L., Randolph, A. B., & Chong, A. Y. L. (2017). An updated and expanded assessment of PLS-SEM in information systems research. Industrial management & data systems, 117(3), 442-458.
Heo, J., & Han, I. (2003). Performance measure of information systems (IS) in evolving computing environments: an empirical investigation. Information & Management, 40(4), 243-256.
Hsu, P. F., Yen, H. R., & Chung, J. C. (2015). Assessing ERP post-implementation success at the individual level: Revisiting the role of service quality. Information & Management, 52(8), 925-942.
Hult, G. T. M., Morgeson, F. V., Morgan, N. A., Mithas, S., & Fornell, C. (2017). Do managers know what their customers think and why? Journal of the Academy of Marketing Science, 45(1), 37-54.
Ibrahim, F., Ali, D. N. H., & Besar, N. S. A. (2020). Accounting information systems (AIS) in SMEs: Towards an integrated framework. International Journal of Asian Business and Information Management (IJABIM), 11(2), 51-67.
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 Economics and Financial Issues, 6(7), 240-248.
Institute of Internal Auditors. Research Foundation. (2013). International Professional Practices Framework (IPPF). Institute of Internal Auditors..
Jaafreh, A. B. (2017). Evaluation information system success: applied DeLone and McLean information system success model in context banking system in KSA. International review of management and business research, 6(2), 829-845.
Jaber, M. M., Alameri, T., Ali, M. H., Alsyouf, A., Al-Bsheish, M., Aldhmadi, B. K., ... & Jarrar, M. T. (2022). Remotely monitoring COVID-19 patient health condition using metaheuristics convolute networks from IoT-based wearable device health data. Sensors, 22(3), 1205.
Janvrin, D., Bierstaker, J., & Lowe, D. J. (2009). An investigation of factors influencing the use of computer‐related audit procedures. Journal of Information Systems, 23(1), 97-118.
Kanakriyah, R. (2016). Voluntary disclosure and its effect on the quality of accounting information according to users' perspective in Jordan. American Journal of Business, Economics and Management, 4(6), 134-146.
Kingir, S., & Mesci, M. (2010). Factors that affect hotel employees motivation, the case of Bodrum. Serbian journal of management, 5(1), 59-76.
Kotb, A., Elbardan, H., & Halabi, H. (2020). Mapping of internal audit research: a post-Enron structured literature review. Accounting, Auditing & Accountability Journal, 33(8), 1969-1996.
Krishnan, G. V. (2003). Does Big 6 auditor industry expertise constrain earnings management? Accounting horizons, 17, 1-16.
La Torre, M., Botes, V. L., Dumay, J., & Odendaal, E. (2021). Protecting a new Achilles heel: the role of auditors within the practice of data protection. Managerial Auditing Journal, 36(2), 218-239.
Lin, H. F. (2010). An investigation into the effects of IS quality and top management support on ERP system usage. Total Quality Management, 21(3), 335-349.
Lois, P., Drogalas, G., Karagiorgos, A., & Tsikalakis, K. (2020). Internal audits in the digital era: opportunities risks and challenges. EuroMed Journal of Business, 15(2), 205-217.Lois, P.,
Lombardi, R., & Secundo, G. (2021). The digital transformation of corporate reporting–a systematic literature review and avenues for future research. Meditari Accountancy Research, 29(5), 1179-1208.
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(4), 75.
Lutfi, A., Saad, M., Almaiah, M. A., Alsaad, A., Al-Khasawneh, A., Alrawad, M., ... & Al-Khasawneh, A. L. (2022). Actual use of mobile learning technologies during social distancing circumstances: Case study of King Faisal University students. Sustainability, 14(12), 7323.
Ma’Ayan, Y., & Carmeli, A. (2016). Internal audits as a source of ethical behavior, efficiency, and effectiveness in work units. Journal of Business Ethics, 137, 347-363.
Maffei, M., Casciello, R., & Meucci, F. (2021). Blockchain technology: uninvestigated issues emerging from an integrated view within accounting and auditing practices. Journal of Organizational Change Management, 34(2), 462-476.
Mamić Sačer, I., & Oluić, A. (2013). Information technology and accounting information systems’ quality in Croatian middle and large companies. Journal of information and organizational sciences, 37(2), 117-126.
Manita, R., Elommal, N., Baudier, P., & Hikkerova, L. (2020). The digital transformation of external audit and its impact on corporate governance. Technological Forecasting and Social Change, 150, 119751.
Marble, R. P. (2003). A system implementation study: management commitment to project management. Information & Management, 41(1), 111-123.
McCarthy, M., Kusaila, M., & Grasso, L. (2019). Intermediate accounting and auditing: Does course delivery mode impact student performance? Journal of Accounting Education, 46, 26-42.
Mumtaz, A. M., Ting, H., Ramayah, T., Chuah, F., & Cheah, J. H. (2017). Editorial review of the methodological misconceptions and guidelines related to the application of structural equation modelling: a Malaysian scenario. Journal of applied structural equation modeling, 1(1), 1-13.
Nguyen, H., & Nguyen, A. (2020). Determinants of accounting information systems quality: Empirical evidence from Vietnam. Accounting, 6(2), 185-198.
Nkansa, P. C. (2016). Professional Skepticism and Fraud Risk Assessment: An Internal Auditing Perspective.
Ouiddad, A., Chafik, O. K. A. R., Chroqui, R., & Hassani, I. B. (2018, November). Does the adoption of ERP systems help improving decision-making? A systematic literature review. In 2018 IEEE International Conference on Technology Management, Operations and Decisions (ICTMOD) (pp. 61-66). IEEE.
Pimentel, E., & Boulianne, E. (2020). Blockchain in accounting research and practice: Current trends and future opportunities. Accounting Perspectives, 19(4), 325-361.
Rose, A. M., Rose, J. M., & Norman, C. S. (2013). Is the objectivity of internal audit compromised when the internal audit function is a management training ground? Accounting & Finance, 53(4), 1001-1019.
Ruiz-Alba, J. L., Nazarian, A., Rodríguez-Molina, M. A., & Andreu, L. (2019). Museum visitors’ heterogeneity and experience processing. International Journal of Hospitality Management, 78, 131-141.
Salvador-Gómez, A., Bou-Llusar, J. C., & Beltrán-Martín, I. (2023). A multi-actor perspective on the effectiveness of human resource management implementation: an empirical analysis based on the ability-motivation-opportunity framework. The International Journal of Human Resource Management, 34(20), 3963-4002.
Sayyar, H., Basiruddin, R., Rasid, S. Z., & Elhabib, M. A. (2015). The impact of audit quality on firm performance: Evidence from Malaysia. Journal of Advanced Review on Scientific Research, 10(1), 1-19.
Shrivastava, S., Goudar, R. H., & Aital, P. (2008, July). A Plausible Inference Applied to the Mechanism of Semantic Web Searching. In 2008 First International Conference on Emerging Trends in Engineering and Technology (pp. 1136-1139). IEEE.
Shukla, A., & Sharma, S. K. (2018). Evaluating consumers’ adoption of mobile technology for grocery shopping: an application of technology acceptance model. Vision, 22(2), 185-198.
Sulong, Z., Gardner, J. C., Hussin, A. H., Mohd Sanusi, Z., & Mcgowan, C. B. (2013). Managerial Ownership, leverage and audit quality impact on firm performance: evidence from the Malaysian ace market. Accounting & Taxation, 5(1), 59-70.
Syahidi, A. A., & Asyikin, A. N. (2018, August). Strategic planning and implementation of academic information system (AIS) based on website with D&M model approach. In IOP Conference Series: Materials Science and Engineering (Vol. 407, No. 1, p. 012101). IOP Publishing.
Tajuddin, M. (2015). Modification of DeLon and Mclean Model in the Success of Information System for Good University Governance. Turkish Online Journal of Educational Technology-TOJET, 14(4), 113-123.
Tatham, P. H., & Pettit, S. J. (2010). Transforming humanitarian logistics: the journey to supply network management. International Journal of Physical Distribution & Logistics Management, 40(8/9), 609-622.
Teece, D. J. (2010). Business models, business strategy and innovation. Long range planning, 43(2-3), 172-194.
Tian, C., Peng, J. J., Zhang, S., Zhang, W. Y., & Wang, J. Q. (2019). Weighted picture fuzzy aggregation operators and their applications to multi-criteria decision-making problems. Computers & Industrial Engineering, 137, 106037.
Toth, Z. (2012). The current role of accounting information systems. Theory, Methodology, Practice-Review of Business and Management, 8(01), 91-95.
Trigo, A., Belfo, F., & Estébanez, R. P. (2014). Accounting information systems: The challenge of the real-time reporting. Procedia Technology, 16, 118-127.
Velte, P. (2017). The link between audit committees, corporate governance quality and firm performance: a literature review. Corporate Ownership & Control, 14(1), 15-31.
Warner, K. S., & Wäger, M. (2019). Building dynamic capabilities for digital transformation: An ongoing process of strategic renewal. Long Range Planning, 52(3), 326-349.
Yi, M. Y., Fiedler, K. D., & Park, J. S. (2006). Understanding the role of individual innovativeness in the acceptance of IT‐based innovations: Comparative analyses of models and measures. Decision sciences, 37(3), 393-426.
Zetzsche, D. A., Veidt, R., Buckley, R., & Arner, D. (2021). Sustainability, FinTech and financial inclusion. European Business Organization Law Review, 21(1).
Zhou, Z., & Chen, H. (2008). Accounting information transparency and resources allocation efficiency: theory and empirical evidence. Accounting Research, 2, 53-62.