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The objective of this study is to investigate perceived security threats of Computerized Accounting Information Systems (CAIS) that face Jordanian domestic banks. An empirical survey using self‐administrated questionnaire has been carried out to achieve the above‐mentioned objective. The study results reveal that accidental entry of “bad” data by employees, accidental destruction of data by employees; intentional entry of “bad” data by employees and employees’ sharing passwords are the top four security threats that face domestic banks. The paper concludes that most security threats that face domestic banks are internally generated and unintentional.

This paper aims to contribute to the extant literature in this field by examining nonprofit organizations’ fraud reporting compliance using logistic regression and decision tree induction algorithms.

This study used the data from 428 nonprofit organizations during 2009-2015 period, and analyzed 21 individual measures (obtained from these organizations’ Internal Revenue Service Form990 filings) using logistic regression and decision tree induction algorithms, to study the governance characteristics and fraud reporting.

The study found evidence that compliance with the law, board of directors’ independence, federal audit and using independent accountants to compile and review financial statements are the most prevailing factors affecting the odds of nonprofit organizations experiencing fraud reported as an asset diversion.

The argument associated with using governance to reduce the chances of fraud has been a popular topic in industry and academia but unfortunately has limited empirical evidence in the literature, especially when it relates to nonprofits. This study contributes to the literature in this respect.

This study examines an emerging source of supplementary IFRS teaching materials. These include professional and institutional webcasts and online videos. The study begins by identifying the sources of IFRS webcasts and online videos, and then provides analysis and guidance for using such media in different levels of accounting courses. We conducted a questionnaire survey that examined student perceptions about using IFRS videos and webcasts in international accounting courses. The survey results indicate that students value the use of IFRS videos and webcasts, perceive them to be effective and to increase their learning, and view them as pedagogical tools that they will look for in the future. This study is important for accounting educators as it provides a useful and engaging tool to deliver IFRS knowledge to students.

This paper aims to systematically review the existing studies for Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) standards which include different tracks of researches and then identify the gaps to propose opportunities for future research.

By adopting a systematic literature review approach, 46 papers that were published between 2000 and 2020 from 23 journals concerned with AAOIFI were selected for review and analysis.

The authors combine electronic searches to identify relevant studies using keywords such as “AAOIFI” or and “Islamic standards.” In light of the existing studies’ limitations, this paper derives and summarizes five leading future research tracks: identifies the research gaps in AAOIFI and then suggests that AAOIFI still requires more empirical analyses; identifies the alternative analytical methods as meta-analysis; identifies additional measurements for macro and microeconomics factors; identifies recent tracks as corresponding to Covid-19 pandemic; and future studies should consider the role of central banks and positive criticism for AAOIFI.

This analysis address the literature gaps on measuring compliance, determinants and consequences of AAOIFI adoption as this study serves as a guide for the researchers, regulators and Islamic financial institutions in research associated with this area. The findings would support AAOIFI, regulators and related authorities across jurisdictions with suggestions on improving the current AAOIFI practices.

This literature review is a historical record and guidance for researchers who seek to examine and explore several questions about AAOIFI. To the best of the authors’ knowledge, this is the first paper that applies systematic literature review over AAOIFI research field.