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 …

[HTML][HTML] Drivers and impact of big data analytic adoption in the retail industry: A quantitative investigation applying structural equation modeling

A Lutfi, M Alrawad, A Alsyouf, MA Almaiah… - Journal of Retailing and …, 2023 - Elsevier
Big data analytics (BDA) adoption has gained attention in both practical and theoretical
circles owing to the opportunities and advantages that can be reaped from it. In theory, the …

Factors influencing the adoption of big data analytics in the digital transformation era: Case study of Jordanian SMEs

A Lutfi, A Alsyouf, MA Almaiah, M Alrawad, AAK Abdo… - Sustainability, 2022 - mdpi.com
Big data (BD) analytics has been increasingly gaining attraction in both practice and theory
in light of its opportunities, barriers and expected benefits. In particular, emerging economics …

Assessing the effectiveness of accounting information systems in the era of COVID-19 pandemic

M Al-Okaily - VINE Journal of Information and Knowledge …, 2024 - emerald.com
Purpose This study aims to evaluate the Accounting Information Systems (AIS) effectiveness
on the organizational level by extending DeLone and McLean success model in developing …

The use of a technology acceptance model (TAM) to predict patients' usage of a personal health record system: the role of security, privacy, and usability

A Alsyouf, A Lutfi, N Alsubahi, FN Alhazmi… - International journal of …, 2023 - mdpi.com
Personal health records (PHR) systems are designed to ensure that individuals have access
and control over their health information and to support them in being active participants …

Business sustainability of small and medium enterprises during the COVID-19 pandemic: The role of AIS implementation

A Lutfi, AL Al-Khasawneh, MA Almaiah, A Alsyouf… - Sustainability, 2022 - mdpi.com
Small and medium enterprises (SMEs) are the pillars on which most businesses worldwide
rest. Thus, without the support of qualified information systems, it can be very challenging for …

Factors influencing the continuance intention to use accounting information system in Jordanian SMEs from the perspectives of UTAUT: Top management support and …

A Lutfi - Economies, 2022 - mdpi.com
The primary objective of this study is to explain the factors that influence the continuance
intention of accountants to use an accounting information system (AIS) in the context of …

Evaluating the D&M IS success model in the context of accounting information system and sustainable decision making

A Lutfi, M Al-Okaily, A Alsyouf, M Alrawad - Sustainability, 2022 - mdpi.com
The Accounting Information System (AIS) is generally employed for the automation of
operational processes and the enhancement of company efficiencies, but more recently, AIS …

Actual use of mobile learning technologies during social distancing circumstances: Case study of King Faisal University students

A Lutfi, M Saad, MA Almaiah, A Alsaad… - Sustainability, 2022 - mdpi.com
The most current highly infectious disease, which has become a global health challenge
permeating entire sectors of society, is COVID-19. In the education sector, the transmission …

Influence of digital accounting system usage on SMEs performance: The moderating effect of COVID-19

A Lutfi, SN Alkelani, MA Al-Khasawneh, AF Alshira'h… - Sustainability, 2022 - mdpi.com
In the literature, studies have evidenced the efforts adopted by firms to develop digital
technology with the hope of achieving sustainable decisions and competitive performance …