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In light of the repercussions of the COVID-19 pandemic, electronic auditing otherwise known as computer-assisted audit tools and techniques (CAATTs) has become inevitable to automate the auditing process worldwide. Accordingly, the purpose of this study is to examine the influence of technological, organizational and environmental (TOE) factors on public sector adoption of CAATTs in developing countries such as Jordan under the COVID-19 pandemic conditions.

This study used 136 usable responses from the managers of internal audit (IA) of the Jordanian public sector entities. The data collected were analyzed using partial least squares-structural equation modeling. The TOE framework has been used in this study to consider a wide set of TOE factors. Then, this study suggests a CAATTs adoption model that incorporates the related technology factors of the diffusion of innovation theory to environmental and organizational factors. Further, this study contributes to the TOE framework by addressing government regulations, audit bodies’ support and audit task complexity as environmental factors affecting CAATTs adoption in the context of the public sector.

The results revealed that for technological factors, only the compatibility affects CAATTs adoption by the IA departments. For organizational factors, organizational readiness, top management support, auditors’ information technology competency and entity size were found to be significant factors. From the environmental factors, both government regulation and audit task complexity influence the CAATTs adoption. Besides, entity size moderates the influence of top management support on the CAATTs adoption in the public sector.

The findings could highlight the significance of the CAATTs adoption in the public sector institutions (by internal auditors) post-COVID-19, taking into consideration the TOE framework’s factors. Also, the findings are significant for the decision-makers and regulators in declaring new legislation for the electronic IA profession in the Jordanian public sector.

It turns out that the CAATTs adoption in the public sector can definitely enhance their ability to achieve the role of IA in preserving public funds and restricting corrupt practices within the public sector.

To the best of the authors’ knowledge, this study is one of the first studies that address the professional audit agency support and audit task complexity as environmental factors, as well as the entity size as an organizational factor, that affect CAATTs adoption in the IA department of the public sector.

This research is designed to analyze the effectiveness of the audit committee, nomination and remuneration committee, and ownership structure on company performance and how COVID-19 moderates the influence of these governance mechanisms on company performance.

437 annual reports of Indonesian manufacturing companies from 2018 to 2021 were used as research samples using multiple regression analysis and moderated regression analysis.

Good corporate governance plays a role in improving company performance. The presence of COVID-19 affects corporate governance, thereby reducing performance, but good corporate governance can limit this impact.

This research helps companies understand the effectiveness of the supervisory function in improving company performance. This research provides input for companies, regulators, and policymakers to pay attention to good corporate governance, especially when facing a crisis.

To my knowledge, research that examines corporate governance mechanisms and company performance related to COVID-19 and investigates whether COVID-19 moderates the influence of corporate governance mechanisms on company performance has never been conducted.

This study aims to examine the understudied topic of Islamic entrepreneurship by adapting the framework of waqf-based entrepreneurship to identify the crucial factors driving waqf-based entrepreneurs’ motivation.

A partial least squares structural equation model was used to validate the hypotheses, and in-depth interviews were conducted to gain deeper insights into the findings.

The key findings revealed that self-commitment, entrepreneurial skills and family support exert a significant and positive influence on waqfpreneurs’ motivation to engage in waqf-based entrepreneurship, with self-commitment playing a mediating role between self-actualisation and waqfpreneurial motivation. Additionally, the study proposes categorisations of waqfpreneurs based on the volume of waqf funds managed; their capacity to execute waqf-based entrepreneurship; and institutional performance metrics.

The limited sample size restricts the generalisability of the study. Future research should use a larger sample to generate more broadly applicable results. In addition, the methodology can be replicated in other countries to identify new factors influencing waqfpreneurs’ motivation or to uncover aspects not explored in this research. Future studies could also use qualitative methodologies such as grounded theory, ethnography or case studies. This would allow for a deeper exploration of motivational factors not yet captured, directly from the lived experiences of waqfpreneurs/nazhirs.

The study provides evidence of the key factors that influence waqf-based entrepreneurship, contributing to the literature on entrepreneurship and waqf. It also offers valuable insights for the government and other stakeholders into strategies to motivate waqf-based entrepreneurs, ultimately fostering the development of waqf assets, value creation and sustainable waqf benefit distribution.

The study aims to address the lack of research on Islamic entrepreneurship by specifically modifying the framework of waqf-based entrepreneurship to investigate the key factors that influence individuals’ motivation to conduct waqf-based entrepreneurship and management activities.

This study examined the causes of cheating and plagiarism in higher education from a global perspective and developed strategies for reducing these behaviours.

The study followed the Preferred Reporting Items for Systematic Reviews and Meta-Analysis reporting guidelines to select 26 research articles published between 2016 and 2024.

Cheating and plagiarism are caused by laziness, time constraints, lack of confidence, difficult exams, excessive assignments, fear of poor grades, and motivation to achieve higher grades. However, students are often unaware of the effects these behaviours can have on their academic and professional careers. Therefore, in addition to regularly updating academic honour codes following national laws and regulations, higher education institutions need to introduce training programmes and workshops to raise students’ awareness of the negative consequences of cheating and plagiarism, enhance their writing skills, and promote positive attitudes.

The study findings may assist policymakers and stakeholders in higher education institutions in deciding whether to implement academic integrity education programmes and modify honour codes following government laws and regulations. Additionally, this study contributes to the existing literature on cheating and plagiarism and will help higher education institutions address the root causes of these behaviours.

This study contributes valuable insights to the literature on cheating and plagiarism.