The influence of E-auditing adoption on internal audit department performance amid COVID-19 in Saudi Arabia

Cogent Business & Management, Journal Year: 2024, Volume and Issue: 11(1)

Published: Jan. 24, 2024

Over the last decade, rapid advances in information systems (ISs) have greatly reshaped and changed nature of doing business how its performance is measured, with Electronic Auditing (E-auditing) emerging as a pivotal element improving organizational efficiency. This study addresses challenges faced manually implementing audits underscores necessity for transitioning to electronic audit systems. The manual approach has limitations regarding accuracy operations, so enhance performance, E-auditing now imperative. purpose evaluate public sector Saudi Arabia, utilizing DeLone McLean's system model (DM ISM). focus on vital factors including quality, service usage user satisfaction their influence internal departments, particularly during posed by recent COVID-19 pandemic. research employs quantitative approach, self-administered survey questionnaire collect data from users sector. applies partial least squares structural equation modelling (PLS-SEM) validate gathered data. Findings reveal that quality significantly usage. While exhibits no marked effect usage, establishes strong relationship between satisfaction. Effective satisfied contribute convincingly improved departments. paper concludes implications, limitations, suggestions future studies.

Language: Английский

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MAPPING THE FUTURE INFORMATION SYSTEMS AND MARKETING STRATEGY - A BIBLIOMETRIC ANALYSIS OF EMERGING TRENDS

EDPACS, Journal Year: 2024, Volume and Issue: 69(10), P. 1 - 29

Published: Aug. 2, 2024

This study presents a comprehensive bibliometric and content analysis of scholarly articles exploring the intersection information systems marketing strategy. Leveraging Web Science Core Collection database, research employed rigorous search strategy using key terms such as "information systems" "marketing strategy." After initially identifying over 2,000 sources, final dataset 124 peer-reviewed studies from management business domains was meticulously selected for analysis. The identifies seven trends within strategy, with particular focus on evolving impact remote work. Special attention is dedicated to authentic applications in shaping dynamics. study's novelty lies its extensive examination, offering fresh insights guiding future directions. By significantly contributing understanding advancement this field, underscores complex interplay between contemporary organizational contexts.

Language: Английский

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Enhancing VAT compliance in the retail industry: The role of socio-economic determinants and tax knowledge moderation

Journal of Open Innovation Technology Market and Complexity, Journal Year: 2023, Volume and Issue: 9(3), P. 100098 - 100098

Published: July 20, 2023

Despite tax being a fundamental method to redistribute wealth and achieve sustainable economic social system, agencies institutions in most countries are struggling with low collections. This issue is often attributed the level of compliance among taxpayers. To gain more insight into this problem, study was conducted examine how socio-economic determinants such as probability detection, complexity, penalty, sanctions, ethics, justice, government spending, services quality impact VAT decisions. The drew random sample 770 retail industry participants from Jordan, an Arabic country, for self-administered survey. Smart-PLS structural equation modeling used analyze estimate model. results indicated that all proposed direct relationships were supported, interactions between knowledge on found be significant. findings research can useful policymakers responsible taxpayers' communities understand role industry. emphasizes significance instilling knowledge, moral values payers, establishing equitable launching awareness programs Jordanian society. Additionally, it contributes existing literature by confirming practical model rooted theory regulatory compliance. incorporates moderating effect within aspects By understanding importance develop effective strategies boost funds improve ultimately lead increased revenues without placing undue burden lower-income

Language: Английский

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The influence of artificial intelligence on the AISs efficiency: Moderating effect of the cyber security

Cogent Social Sciences, Journal Year: 2023, Volume and Issue: 9(2)

Published: Aug. 15, 2023

The study designed to identify the influence of artificial intelligence on efficiency Accounting Information Systems (AIS) in Jordanian industial companies, where descriptive analytical approach was used. population included all industrial companies listed Amman Stock Exchange, includes (55) companies. respondents managers, (275) questionnaires were distributed electronically, with an average (5) for each company, and retrieved 142 valid statistical analysis. results presented that there is a significant positive effect intelligence's dimensions (i.e. expert systems, genetic algorithms, intelligent agents) AIS But resule revealed neural network as have non-significant AISs. result also found effective application cyber security moderates relationship between positively. Given importance companies' sector context Jordan, are useful these regard issue role applications this efficiency. highlighted such technological era. To knowledge authors, one first address cybersecurity moderating variable developing country.

Language: Английский

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Forensic accounting, socio-economic factors and value added tax evasion in emerging economies: evidence from Jordan

Journal of financial reporting & accounting, Journal Year: 2024, Volume and Issue: unknown

Published: Feb. 6, 2024

Purpose This study aims to determine the impact of forensic accounting, probability detections, tax penalties, government spending, justice and ethics on value-added (VAT) evasion. Design/methodology/approach The uses partial least squares-structural equation modeling examine connection between sanction, detection, ethics, justice, accounting spending VAT evasion based 248 responses collected from retail industry in Jordan. Findings findings also demonstrate that there is a negative correlation sanctions, efficiency. Practical implications results, considering expenditure considerations, may emphasize importance adoption public sector authority. Additionally, are important for regulators decision-makers announcing new laws strategies Social It turns out authority can definitely improve their capacity protect funds limit practices within SMEs by adopting increased spending. Originality/value Numerous studies have been conducted at individual level context income link punishment, expands scant evidence this business avoidance. it advances prior integrating fresh elements, such as expenditure, never considered sector.

Language: Английский

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Mapping Leadership and Organizational Commitment Trends: A Bibliometric Review

Administrative Sciences, Journal Year: 2024, Volume and Issue: 14(8), P. 171 - 171

Published: Aug. 9, 2024

This study conducts a comprehensive bibliometric and content analysis of scholarly articles investigating the relationship between leadership organizational commitment. Utilizing Web Science Core Collection database, research encompasses rigorous search strategy focused on terms such as “leadership”, “distributed leadership”, “transformational “organizational commitment”. We selected final dataset 2110 peer-reviewed papers from management business domains after filtering through over 10,000 sources. The identifies five key clusters to expand understanding commitment: (1) “The Future Remote Work Its Impact Organizational Commitment”, (2) “Authentic Leadership in Age Climate Change”, (3) “Job Satisfaction Promotes Commitment by Empowering Attitudes Perceptions”, (4) “Study Style Culture Antecedents Performance”, (5) “Leadership Digital Age: Exploring Intersection Transactional Transformational Styles”. study’s originality lies its extensive examination, offering novel insights guiding future directions, thereby significantly contributing advancement field.

Language: Английский

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The Implementation of Advanced AIS and the Accounting Data Quality: The Case of Jordanian SMEs

Lecture notes in computer science, Journal Year: 2024, Volume and Issue: unknown, P. 149 - 173

Published: Jan. 1, 2024

Language: Английский

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Enhancing the internal auditors' effectiveness in jordanian companies: The impact of cloud-based accounting usage and the moderating role of digital proficiency

Computers in Human Behavior Reports, Journal Year: 2024, Volume and Issue: 15, P. 100442 - 100442

Published: June 20, 2024

The main aim of this research was to explore how the digital proficiency internal auditors impact relationship between adopting cloud-based accounting and efficiency in Jordanian-listed industrial firms. 98 questionnaires, gathered from audit managers these companies, underwent analysis using Statistical Package for Social Sciences (SPSS) descriptive-analytical methods. Results indicated that significantly influences effectiveness companies. Moreover, study found positively affects much adoption impacts their effectiveness. These findings hold importance regulators decision-makers, offering insights shape potential new regulations aimed at enhancing use departments within Jordan's sector. This could ultimately help overseeing public funds. Given extensive cloud technology on modern business, it's crucial understand innovations can improve precision benefits functions. Exploring factors drive implementation technologies is also essential. Notably, represents initial attempt examine existing role concerning

Language: Английский

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Lean accounting tools and competitive advantage in Jordanian industrial companies

Cogent Business & Management, Journal Year: 2025, Volume and Issue: 12(1)

Published: Jan. 3, 2025

This study explores the impact of lean accounting tools—specifically value stream costing (VSC), target (TC), and kaizen (KCO)—on competitive advantage (CA) industrial companies in Jordan. We conducted an online survey targeting 400 managers across 32 companies, which yielded 293 responses from 18 companies. validated data, analyzed 279 complete using SPSS, performed multiple regression analyses to test study's hypotheses. The results show a higher utilization VSC TC compared KCO. Jordanian tend focus on quality improvement (QI), time efficiency (TE), operational reliability (OR) more than cost reduction (CR) innovation (INN). A strong correlation exists between tools (LAT) advantage. LAT has significant effect overall CA, with operations exerting greatest influence, followed by TC. Although significantly affects QI, INN, TE, it does not have OR or CR.

Language: Английский

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Strategic leadership and its impact on dynamic capabilities and sustainable competitive advantages

Management Decision, Journal Year: 2025, Volume and Issue: unknown

Published: April 8, 2025

Purpose This research examines the relationship between strategic leadership, dynamic capabilities and sustainable competitive advantages. Unlike previous studies that focused on different independent variables or lacked intervening altogether, this delves into how various dimensions of leadership advantage can enhance, thereby strengthening organization itself impact sustaining advantage. Design/methodology/approach The descriptive analytical method was used to achieve objectives study answer its questions. Statistical information conducted through structured equation modelling with Smart-PLS.4 data coming from a representative sample Palestinian pharmaceutical companies. Findings results concluded positively impacts advantages is affected by (human capital, social capital) in also showed has positive Furthermore, companies are sensing ability, learning ability integration ability. Finally, technological innovation, knowledge management organizational agility Practical implications provides guidelines for managers policymakers practical insights utilize practices improve foster advantages; furthermore, create supportive environments innovation regions socio-economic challenges, assists leadership’s adapt emerging economies. Originality/value shows contributes achieving directing them towards change developing allow company industrial transformations compete effectively market. Firms can, therefore, provide evidence analysis be explained as result effective deployment capabilities.

Language: Английский

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