Manaf Al-Okaily, Hamza Mohammad Alqudah, Anas Ali Al-Qudah and Abeer F. Alkhwaldi
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…
Abstract
Purpose
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.
Design/methodology/approach
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.
Findings
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.
Practical implications
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.
Social implications
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.
Originality/value
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.
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Hamza Mohammad Alqudah, Noor Afza Amran and Haslinda Hassan
The purpose of this paper is to investigate the moderating effect of task complexity on external auditors’ cooperation (EAC), top management empowerment and internal auditors’…
Abstract
Purpose
The purpose of this paper is to investigate the moderating effect of task complexity on external auditors’ cooperation (EAC), top management empowerment and internal auditors’ independence, which affect internal auditors’ effectiveness in the Jordanian public sector.
Design/methodology/approach
This paper utilised 117 usable questionnaires from financial managers and internal audit (IA) managers of the Jordanian public sector institutions. The collected data were analysed using partial least squares-structural equation modelling (PLS-SEM).
Findings
The results reveal that EAC, top management empowerment, and internal auditors’ independence are the factors which positively and significantly affect the internal auditors’ effectiveness, as supported by the resource-based theory, with incomplete support for the task complexity’s role as a moderator.
Practical implications
The findings are important for the decision-makers and regulators in introducing new legislation and regulation for the IA profession in the Jordanian public sector.
Social implications
It is shown that the factors affecting the internal auditors’ effectiveness can definitely enhance their ability to achieve the role of IA in protecting public funds and limiting financial and administrative corrupt practices, particularly in the public sector.
Originality/value
To the best knowledge of the authors, this study is one of the first studies that addresses task complexity as an interaction effect on the factors affecting internal auditors’ effectiveness in the public sector.
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Labaran Isiaku, Abubakar Sadiq Muhammad, Hyelda Ibrahim Kefas and Hamza Haruna Isiaku
This study aims to critically analyze existing research on blockchain technology adoption, examining the dominant models and methodologies used, the primary domains where…
Abstract
Purpose
This study aims to critically analyze existing research on blockchain technology adoption, examining the dominant models and methodologies used, the primary domains where blockchain is applied and the emerging opportunities across various sectors.
Design/methodology/approach
Using a methodical systematic review approach, the authors meticulously examined a pool of 1,322 collected articles, subjecting 38 studies to rigorous assessment. Through this comprehensive analysis, the authors unveiled the key models and influential factors that intricately shape the trajectory of blockchain adoption.
Findings
The primary models identified for investigating blockchain adoption were the technology acceptance model and technology–organization–environment. Apart from the core variables within these models, the pivotal determinants influencing various blockchain applications include perceived trust, perceived cost and social influence. In addition, this study highlights supply chain management as a prominent domain for blockchain application adoption.
Practical implications
Understanding these influential factors and models can guide practical decisions and aid stakeholders in formulating effective strategies for blockchain adoption in diverse sectors.
Originality/value
This study contributes to advancing the understanding of blockchain adoption dynamics by unveiling the prevalent models and determinants shaping adoption. This study offers valuable insights into the factors influencing the use and adoption of blockchain technologies across diverse sectors.
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Manaf Al-Okaily, Helmi Boshnak, Hani Alkayed, Esam Shehadeh and Mohammad Alqam
This study aims to explore the role of eXtensible Business Reporting Language (XBRL) adoption in improving financial statements transparency in the Jordanian context.
Abstract
Purpose
This study aims to explore the role of eXtensible Business Reporting Language (XBRL) adoption in improving financial statements transparency in the Jordanian context.
Design/methodology/approach
The partial least squares structural equation modeling approach was used to analyze the obtained data.
Findings
The empirical outcomes indicated that the adoption of XBRL contributes to improving financial statements transparency in listed Jordanian firms in the Amman Stock Exchange, whereas information technology (IT) infrastructure was found to moderate the relationship between XBRL adoption and improving financial statements transparency and hence the related hypotheses were accepted.
Originality/value
This study encouraged the importance of shifting to the adoption of the XBRL which will contribute to improving transparency of financial data and information in listed Jordanian firms and then support the process of decision-making.
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Abderahman Rejeb, Karim Rejeb and Suhaiza Zailani
This study aims to address the noted gap in comprehensive overviews detailing the developmental trajectory of Islamic finance (IF) as an interdisciplinary academic field.
Abstract
Purpose
This study aims to address the noted gap in comprehensive overviews detailing the developmental trajectory of Islamic finance (IF) as an interdisciplinary academic field.
Design/methodology/approach
The study introduces a unique approach using the combined methodologies of co-word analysis and main path analysis (MPA) by examining a broad collection of IF research articles.
Findings
The investigation identifies dominant themes and foundational works that have influenced the IF discipline. The data reveals prominent areas such as Shariah governance, financial resilience, ethical dimensions and customer-centric frameworks. The MPA offers detailed insights, narrating a journey from the foundational principles of IF to its current challenges and opportunities. This journey covers harmonizing religious beliefs with contemporary financial models, changes in regulatory landscapes and the continuous effort to align with broader socioeconomic aspirations. Emerging areas of interest include using new technologies in IF, standardizing global Islamic banking and assessing its socioeconomic effects on broader populations.
Originality/value
This study represents a pioneering effort to map out and deepen the understanding of the IF field, highlighting its dynamic evolution and suggesting potential avenues for future academic exploration.