A Conceptual Framework for Generalised Audit Software Adoption in Saudi Arabia by Government Internal Auditing Departments using an Integrated Institutional Theory-TOE Model

Mujalli, Abdulwahab; Almgrashi, Ahmed

doi:10.1109/csde50874.2020.9411556

Cited by 7 publications

(4 citation statements)

References 14 publications

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“…Structural equation modelling (SEM) was utilised in this study. The survey data SEM consists of two major phases: confirmatory factor analysis (measurement model) and path analysis (structural model) [85][86][87][88]. In order to thoroughly analyse the data, the authors first measured overall model fitness using a variety of statistical methods, namely chi-square, root mean square error of approximation (RMSEA), goodness-of-fit (GFI), comparative fit index (CFI), Tucker-Lewis index (TLI), and adjusted goodness-offit index (AGFI) [86][87][88][89].…”

Section: Measurement Modelmentioning

confidence: 99%

“…In order to thoroughly analyse the data, the authors first measured overall model fitness using a variety of statistical methods, namely chi-square, root mean square error of approximation (RMSEA), goodness-of-fit (GFI), comparative fit index (CFI), Tucker-Lewis index (TLI), and adjusted goodness-offit index (AGFI) [86][87][88][89]. For the confirmatory factor analysis, tests were employed to validate the measurement model: (1) goodness-of-fit indices, (2) discriminant validity, and (3) convergent validity [85][86][87][88][89]. This study's measurement model attained good levels of goodness-of-fit indices, as revealed in Table 3 below.…”

Section: Measurement Modelmentioning

confidence: 99%

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University Accounting Students and Faculty Members Using the Blackboard Platform during COVID-19; Proposed Modification of the UTAUT Model and an Empirical Study

2022

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The current COVID-19 pandemic has changed education systems in most countries: some have shut down whilst others, especially in the higher education sector, have introduced electronic/distance learning systems, such as Blackboard platforms. The current study aimed to identify and test the factors that influence accounting students’ and faculty members’ Blackboard platform use during the pandemic. The Unified Theory of Acceptance and Use of Technology (UTAUT) model was extended and modified by adding four new variables: perceived risk, mobility, self-efficacy and self-managed learning. This was done to generate an understanding of people’s usage traits. This is the main contribution of the article: the extension of UTAUT in this context and the consideration of online learning in a pandemic environment situation. Pandemics oppose sustainability from numerous contexts. Measures which counteract sustainability risks associated with pandemics, such as use of technology, are critical risk management instruments and are, thus, important for consideration. Through an online survey, the data was gathered from accounting students and faculty staff in an accounting department at Jazan University, Saudi Arabia. Structural equation modelling (SEM) was used to analyse the data and examine the hypotheses. This study confirmed the hypotheses concerning the influence of the Blackboard platform on mobility, self-efficacy and self-managed learning. This article contributes to the existing UTAUT model by extending our understanding of the influence of factors to use Blackboard platforms. Moreover, the results have practical implications for policymakers, practitioners, online learning product providers and teaching staff looking to develop efficient strategies concerning learning-related information technologies.

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Section: Measurement Modelmentioning

confidence: 99%

Section: Measurement Modelmentioning

confidence: 99%

University Accounting Students and Faculty Members Using the Blackboard Platform during COVID-19; Proposed Modification of the UTAUT Model and an Empirical Study

2022

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“…The term "normative pressure" refers to the influence that professional standards and professional communities have on an organization (Mujalli & Almgrashi, 2020). The media, businesses, and professional associations are some examples of sources of normative pressure (Awa et al, 2017).…”

Section: Normative Pressurementioning

confidence: 99%

The Relationship Between Social CRM Adoption and Competitive Advantage

Alghamdi

2023

International Journal of Customer Relationship Marketing and Management

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In today's world of global competition, every business must be able to maintain a competitive advantage in both goods and services. Because of the rapid spread of COVID-19 beginning in the year 2020, small and medium-sized enterprises or SMEs have attempted to improve the flow of communication with their customers using social customer relationship management. There is a lack of knowledge about how social CRM can be effective for SMEs during the COVID-19 outbreak to increase customer focus, despite the growing interest in the adoption of social media by corporations. Much less is known about the factors that impact SME decisions to adopt social CRM and the impact that these factors have on competitive advantage in the event of the COVID-19 outbreak. Accordingly, the authors aim to conduct an empirical investigation into the role that social media can play, which has a significant impact on the management of customer relationships in SMEs.

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“…A few research studies offer theoretical models for RBIA implementation (Coetzee and Lubbe 2014), yet not much has been published on the link between the RBIA application effect on organizational performance (Apreku-Djan et al 2022;Kirogo et al 2014) and specific organizational factors (Lois et al 2021;Abidin 2017). For this reason, more research is necessary, as stated by many scholars (Alrawad et al 2023;Apreku-Djan et al 2022;Benli and Celayir 2014;Drogalas and Siopi 2017;Endaya and Hanefah 2016;Grima et al 2023;Mujalli and Almgrashi 2020). For instance, Grima et al (2023) andPark et al (2019) point out insufficient empirical work has been conducted on internal auditing.…”

Section: Introductionmentioning

confidence: 99%

Factors Affecting the Implementation of Risk-Based Internal Auditing

Mujalli

2024

JRFM

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This paper aims to investigate the factors affecting risk-based internal audit (RBIA) implementation in public sector organizations in Saudi Arabia. This paper utilized 234 usable answered questionnaires from internal audit managers, internal auditors, accountants, and executives working in Saudi public sector agencies. The gathered data were analyzed by applying partial least squares–structural equation modeling (PLS-SEM). Results show that management support, internal auditor role, risk management system, and training in risk management all positively and significantly influence the RBIA. Improved internal auditing procedures and an efficient internal monitoring system will significantly curtail any risks impeding the organization’s goals, diminish the temptation to fabricate financial data or statistics, and enhance the accuracy of financial reporting/statements. Moreover, this study’s results have crucial implications for managers of public sector organizations, heads of internal audit departments, internal auditors, and accountants seeking to improve the reliability of internal audits and other aspects of financial information. Published research on what variables are influencing RBIA implementation is scarce. This study adds to the nascent literature by focusing on Saudi Arabian public sector organizations, establishing empirical variables based on an in-depth review of the relevant research and conducting an empirical investigation of the factors associated with RBIA implementation in the Saudi economy. By concentrating on public sector organizations in Saudi Arabia, this paper sheds light on other nations with comparable systems for governance policies and processes in their government-run entities.

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A Conceptual Framework for Generalised Audit Software Adoption in Saudi Arabia by Government Internal Auditing Departments using an Integrated Institutional Theory-TOE Model

Cited by 7 publications

References 14 publications

University Accounting Students and Faculty Members Using the Blackboard Platform during COVID-19; Proposed Modification of the UTAUT Model and an Empirical Study

University Accounting Students and Faculty Members Using the Blackboard Platform during COVID-19; Proposed Modification of the UTAUT Model and an Empirical Study

The Relationship Between Social CRM Adoption and Competitive Advantage

Factors Affecting the Implementation of Risk-Based Internal Auditing

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