The Moderating Role of Big Data and User Satisfaction in the Predictors of Generalized Audit Software among Jordanian Auditing Firms

Marei, Ahmad

doi:10.37394/23207.2023.20.121

Cited by 4 publications

(1 citation statement)

References 57 publications

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“…One important consideration that has surfaced as commercial banks work through the challenges of using blockchain technology is the necessity of measuring and assessing how it will affect financial reporting procedures [8][9][10]. For stakeholders, financial reporting is essential since it offers information about an organization's performance, financial standing, and future possibilities [11,12].…”

Section: Introductionmentioning

confidence: 99%

The Measurement of Blockchain Technology in Financial Reports in Commercial Banks

Zaqeeba,

Alqudah,

Rawashdeh

et al. 2024

HighTech. Innov. J.

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The objective of the present study is to measure the impact of blockchain technology on financial reports. The study utilizes a time series analysis covering eleven commercial banks listed on the Amman Stock Exchange from 2009 to 2019. Two key measures, namely other operating expenses and customer deposits are employed in the Return on Assets (ROA). The findings indicate that blockchain technology can be quantified by 0.038 of other operating expenses. However, there are no discernible indications of measuring blockchain technology through customer deposits. The study suggests that blockchain technology is a double-edged sword; when not utilized as required, it leads to increased expenses, and conversely, its effective exploitation can have cost-reducing effects. In other words, operational inefficiencies or heterogeneity are associated with elevated costs associated with implementing blockchain technology. Doi: 10.28991/HIJ-2024-05-02-014 Full Text: PDF

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Section: Introductionmentioning

confidence: 99%

The Measurement of Blockchain Technology in Financial Reports in Commercial Banks

Zaqeeba,

Alqudah,

Rawashdeh

et al. 2024

HighTech. Innov. J.

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The effect of strategic orientation on operational performance: The mediating role of operational sustainability

Marei,

Ashal,

Abou-Moghli

et al. 2024

CBSR

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In the context of the Jordanian telecommunications industry, the current study aims to investigate the mediating influence of sustainability on the link between strategic orientation and organizational performance. Based on the knowledge gap that the literature analysis revealed, a research model was created. A random sample of 321 managerial and non-managerial employees was taken. The findings of the hypothesis testing revealed that with operational sustainability as a moderating variable, the relationship becomes stronger between entrepreneurial orientation, technology orientation, market orientation, and organizational performance. Despite the importance of integration between strategic orientation and operational sustainability to achieve the required organizational performance, there is a literature gap and an inadequate number of studies linking organisational performance and strategic orientation via operational sustainability (Ed-Dafali et al., 2023; Sahoo et al., 2023). This research is intended to bridge the identified gap by attempting to contribute knowledge to this field of study by examining strategic orientation’s impacts in terms of entrepreneurial orientation, technology orientation, and market orientation on organizational performance using the non-financial performance through the examination of the mediating role of operational sustainability using the context of the telecommunication sector in Jordan.

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The impact of independence, auditors’ competence and information technology usage on internal audit quality: Empirical evidence from Chinese commercial banks

Zhang,

Mohammed Shah,

Lau

et al. 2024

COC

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The purpose of this article is to study the primary influencing factors of internal audit quality (IAQ) in Chinese commercial banks (CCBs). To achieve this, we first conducted a search on China National Knowledge Infrastructure (CNKI) and identified 64 conceptual articles related to IAQ in CCBs. It is generally believed that the competence of internal auditors (COMP), the independence of internal audit (IND), and information technology usage (ITU) are key factors in improving the quality of internal audits. Secondly, to deeply analyze the impact of these three key factors, we conducted a questionnaire survey in CCBs. The questionnaire data verified that the impact of these three factors on IAQ is significant through the partial least squares structural equation modeling (PLS-SEM) method.

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The Moderating Role of Big Data and User Satisfaction in the Predictors of Generalized Audit Software among Jordanian Auditing Firms

Cited by 4 publications

References 57 publications

The Measurement of Blockchain Technology in Financial Reports in Commercial Banks

The Measurement of Blockchain Technology in Financial Reports in Commercial Banks

The effect of strategic orientation on operational performance: The mediating role of operational sustainability

The impact of independence, auditors’ competence and information technology usage on internal audit quality: Empirical evidence from Chinese commercial banks

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