[HTML][HTML] Examining the critical factors of internal audit effectiveness from internal auditors' perspective: Moderating role of extrinsic rewards

H Alqudah, NA Amran, H Hassan, A Lutfi, N Alessa… - Heliyon, 2023 - cell.com
An effective internal auditor can support an organization in achieving its goals and protect its
assets and funds. However, to be effective, the internal auditors need to be empowered with …

Unlocking the ESG value of sustainable investments in cryptocurrency: a bibliometric review of research trends

H Qudah, S Malahim, R Airout… - … Analysis & Strategic …, 2024 - Taylor & Francis
The advent of cryptocurrencies has provided both possibilities and problems in the sphere of
long-term investing. As environmental, social, and governance (ESG) considerations …

[HTML][HTML] Factors affecting the success of accounting information system from the lens of DeLone and McLean IS model

A Lutfi - International Journal of Information Management Data …, 2023 - Elsevier
The main objective of this research is to investigate the impact of three different information
system (IS) quality constructs, namely system quality, service quality, and information quality …

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

A Lutfi, AF Alshira'h, MH Alshirah… - Journal of Open …, 2023 - Elsevier
Despite tax being a fundamental method to redistribute wealth and achieve a sustainable
economic and social system, tax agencies and institutions in most countries are struggling …

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

MM Alrfai, H Alqudah, A Lutfi, M Al-Kofahi… - Cogent Social …, 2023 - Taylor & Francis
The study designed to identify the influence of artificial intelligence on the efficiency of
Accounting Information Systems (AIS) in the Jordanian industial companies, where the …

[HTML][HTML] The moderation of organizational readiness on the relationship between toe factors and fintech adoption and financial performance

A Marei, JA Mustafa, M Othman… - Journal of Law and …, 2023 - ojs.journalsdg.org
Purpose of the study: The purpose of the study was to discuss the impact of the TOE factors
on FinTech Adoption and Financial Performance and the role of organizational readiness as …

Enhancing cyber governance in Islamic banks: The influence of artificial intelligence and the moderating effect of Covid-19 pandemic

M Alghadi, H Alqudah, A Lutfi… - … Journal of Data and …, 2024 - m.growingscience.com
The aim of this study was to examine how the implications of the Covid-19 pandemic
moderate the impact of Artificial Intelligence (AI) on the effective application of Cyber …

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

AF Alshira'h, MH Alshirah, A Lutfi - Journal of Financial Reporting and …, 2024 - emerald.com
Purpose This study aims to determine the impact of forensic accounting, probability of
detections, tax penalties, government spending, tax justice and tax ethics on value-added …

[HTML][HTML] Technology factors and ERP system efficiency in the Jordanian industrial firms: does company size matter?

A Lutfi, H Alqudah, KI Al-Daoud, N Zaqeeba… - Humanities and Social …, 2024 - nature.com
The study was structured to investigate the impact of technological factors on the
effectiveness of enterprise resource planning (ERP) in Jordanian industrial firms, using a …

Financial performance persistence in islamic and conventional fund family: Developing market evidence

A Marei - Decision Science Letters, 2023 - m.growingscience.com
The paper investigates performance persistence in both Islamic focused (IFFs) and
conventional focused fund families (CFFs) in four emerging markets (Saudi Arabia …