The impact of empowering internal auditors on the quality of electronic internal audits: A case of Jordanian listed services companies

International Journal of Information Management Data Insights, Journal Year: 2023, Volume and Issue: 3(2), P. 100183 - 100183

Published: June 8, 2023

This study emphases on the top management empowerments to internal auditors, namely, general qualification, electronic qualification and independence, affecting quality of audits in Jordanian Listed Service Companies.This paper used 144 usable questionnaires from auditors listed service companies.The gathered data were analysed utilizing "Statistical Package for Social Sciences (SPSS)''.The results reveal that independence have a significant effect audits, as supported by resource-based view.Due importance companies' sector context Jordan, are helpful audit profession decision makers offering new legislation profession.Future research may consider other factors hinder such task complexity or organizational culture.

Language: Английский

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Role of perceived ease of use, usefulness, and financial strength on the adoption of health information systems: the moderating role of hospital size

Humanities and Social Sciences Communications, Journal Year: 2024, Volume and Issue: 11(1)

Published: April 15, 2024

Abstract Adoption of a health information system is always challenge for hospitals. It because most the medical staff do not have enough skills to use new technology and due sensitivity data. These factors pose successful adoption in The aim this research find out which influence systems study investigated impact Financial status Hospital; Perceived Usefulness Ease Use on through questionnaire survey. Data was collected from 602 healthcare workers 20 hospitals close-ended Pakistan, where very slow. PLS-SEM used analysis. findings show that positive significant role Health Information Systems. finding also shows hospital size moderates relationship ease interestingly it does moderate among perceived usefulness financial strength toward systems. concludes use, are main factors, necessary useful implications policy makers, professionals successfully adopt provides avenues researchers explore other test framework countries.

Language: Английский

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An integrated approach using social support theory and technology acceptance model to investigate the sustainable use of digital learning technologies

Scientific Reports, Journal Year: 2025, Volume and Issue: 15(1)

Published: Jan. 2, 2025

The present study explored the determinants influencing students' intentions towards utilizing digital learning technologies (DLTs). It proposes a holistic view model for utilization of by integrating social support theory and "Technology Acceptance Model" (TAM). Data were gathered from 262 students University Ha'il through questionnaire. Two steps in SEM applied data analysis: CFA was employed to develop measurement, conducted analyze relationships between constructs. results revealed that "Educational Support" (EDS) significantly affected "behavior intention" (BI) utilize perceived usefulness (PU) (EDS→PU: β = 0.338, p < 0.05). Furthermore, "Emotional support" (EMS) behavioral intention both "perceived ease use" (PEU) PU (EMS→PEU: 0.635, 0.05; EMS→PU: 0.310, Surprisingly, did not affect technologies' usefulness" (PEU→PU: 0.195, > contributes refined understanding how educational emotional influence receptivity engagement with technologies. Thus, institutions universities should enhance their facilitate successful PEU DLTs. can This provides practical implications could apply achieve usage these

Language: Английский

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Investigating the Effect of Perceived Security, Perceived Trust, and Information Quality on Mobile Payment Usage through Near-Field Communication (NFC) in Saudi Arabia

Electronics, Journal Year: 2022, Volume and Issue: 11(23), P. 3926 - 3926

Published: Nov. 28, 2022

This study aims to investigate the perceptions of near-field communication (NFC) usage for mobile payments in Saudi Arabia. In order develop a mathematical framework acceptance NFC quality information payments, researchers have combined technological model (TAM) and idea perceived risk. An online physical 1217 portable credit card holders Arabia was conducted. Exploratory confirmatory analyses were utilized analyze factor structure measurement items, Smart PLS 2.0 from structural equation modeling (SEM) used assess theories hypotheses that had been put forth. The results show (1) social influence, element risk, subjective norms each negative influence on preconceptions trust payment methods using NFC; (2) all positive effect satisfaction with security electronic (3) ease use has confidence digital (4) NFC. As consequence these findings, users’ attitudes regarding behavioral intentions utilize can be revealed. created unique approach assessing perceptions, trust, uptake consequence, banks may find this research useful as they implement new strategies attract more customers, such security, brand adaption.

Language: Английский

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Assessing the Intention to Adopt Cloud Accounting during COVID-19

Electronics, Journal Year: 2022, Volume and Issue: 11(24), P. 4092 - 4092

Published: Dec. 8, 2022

The information technology (IT) revolutionization aside with the emergence of COVID-19 have catalyzed cloud-computing services and systems multiple end-user benefits for online business management, specifically in accounting discipline. For example, cloud enables significant reduction organisational IT investment flexible access to a large group scalable resources. small medium size enterprises (SMEs) independently engage fundamental bookkeeping responsibilities rather than hiring external auditors same services. As cloud-based adoption remains preliminary stage within Jordanian businesses, this study applied technology, organisation, environment model explore among SMEs. data were gathered from 156 SME owners or managers structured survey questionnaire. recommended framework encompassed seven determinants that influenced intention. Resultantly, except Perceived knowledge uncertainty factor, proposed hypotheses supported as aforementioned factors (relative advantages, security concerns, top management support, organizational readiness, competitor’s intensity suppliers computing support) positively significantly outcomes could facilitate field decision-makers practitioners by investigating an actual case based on essentiality its application.

Language: Английский

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The Role of E-Accounting Adoption on Business Performance: The Moderating Role of COVID-19

Journal of risk and financial management, Journal Year: 2022, Volume and Issue: 15(12), P. 617 - 617

Published: Dec. 19, 2022

In the last decade, information systems (ISs) have made dynamic developments in light of their ability to enhance performances businesses. relation this, an organization that is effectively and efficiently managed often displays optimum performance using financial such as electronic accounting (e-accounting). Thus, essentially, e-accounting utilized for automation operational processes improving business efficiency performance. More currently, development has laid credence businesses a way influence cannot be exaggerated. Nevertheless, past studies evidenced successful depends on critical success factors, hence this study primarily aims conduct evaluation DeLone McLean’s system model (DM ISM) among firms Jordan. specifically, determines quality, service usage, user satisfaction The current adopted quantitative method, applying self-administered survey questionnaire purpose data collection from 104 users. This employed partial least squares structural equation modeling (PLS-SEM) validate data, based findings, quality affect use; had no significant impact use, but use Moreover, positively extension IS literature, particularly those focused determining effects benefits. validated proposed context Jordanian contributes both literature practice e-accounting. provided implications, limitations, recommendations future research.

Language: Английский

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AI Adoption and Educational Sustainability in Higher Education in the UAE

Studies in big data, Journal Year: 2024, Volume and Issue: unknown, P. 201 - 229

Published: Jan. 1, 2024

Language: Английский

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A blockchain-enabled internet of medical things system for breast cancer detection in healthcare

Healthcare Analytics, Journal Year: 2023, Volume and Issue: 4, P. 100221 - 100221

Published: June 25, 2023

Intelligent and sustainable healthcare systems can considerably benefit from applying Computational Intelligence (CI) Artificial (AI). These technological breakthroughs reduce the ecological footprint raise bar for excellence. Yet, broad adoption of such technologies cutting-edge Internet Things (IoT) applications generates enormous amounts data, which heavily strain available computational resources. The major motivation behind this study is to provide evidence that Gated Recurrent Units (GRUs), a sophisticated subclass Neural Networks (RNNs), outperform traditional RNNs. be effective in identifying treating breast cancer. This collects data tagged IoT devices trains GRU-RNN classifier. Wisconsin Diagnostic Breast Cancer (WDBC) tests system's accuracy. results show proposed Medical (IoMT) more than current methods recall, accuracy, precision while preserving 95% original GRU-RNN.

Language: Английский

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A Review of the Chat GBT Technology Role in Marketing Research

Studies in big data, Journal Year: 2024, Volume and Issue: unknown, P. 497 - 507

Published: Jan. 1, 2024

Language: Английский

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A Comparative Analysis of ChatGPT and Google in Educational Settings: Understanding the Influence of Mediators on Learning Platform Adoption

Studies in big data, Journal Year: 2024, Volume and Issue: unknown, P. 365 - 386

Published: Jan. 1, 2024

Language: Английский

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