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Razan Nayef Almashaqbeh, Hashem Alshurafat and Hamzeh Al Amosh
This study aims to provide an understanding of the impact of professionalism theory constructs on the applicability of forensic accounting services, as well as reviewing the obstacles to implementing the profession of forensic accounting through a litera...
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Ali Mahmoud Alrabei
The purpose of this research is to examine the impact of green electronic auditing on accounting information reliability and the mediating role of cloud computing in the Jordanian Social Security Corporation. A survey of 500 employees in the Jordanian So...
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Eirini Stavropoulou, Konstantinos Spinthiropoulos, Alexandros Garefalakis, Konstantina Ragazou and Fragkiskos Gonidakis
The technological developments in the social economy have significant implications for social banks and are optimistically changing the way social retail banks conduct their business. Social banks can invest in social services for small- and medium-sized...
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Fadi Shehab Shiyyab, Abdallah Bader Alzoubi, Qais Mohammad Obidat and Hashem Alshurafat
This study determines to what extent Jordanian banks refer to and use artificial intelligence (AI) technologies in their operation process and examines the impact of AI-related terms disclosure on financial performance. Content analysis is used to analyz...
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Suyon Kim
The purpose of this research is to investigate whether internal control (IC) managers? experience in accounting influences audit quality, employing a regression analysis by utilizing a novel dataset of Korean firms from 2018 to 2020. According to the fin...
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