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Article
Publication date: 2 December 2020

Nader Mohammad Aljawarneh, Khaled Abd kader Alomari, Ziyad Saleh Alomari and Omar Taha

The current explanations in the cyber incivility and knowledge hoarding literature suffer from two problems. The first is a lack of cogent explanation of cyber incivility and…

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Abstract

Purpose

The current explanations in the cyber incivility and knowledge hoarding literature suffer from two problems. The first is a lack of cogent explanation of cyber incivility and knowledge hoarding from social exchange theory (SET) perspective. The second is the unexplained attenuating propensity of justice on the connection between cyber incivility and knowledge hoarding, more specifically, interactional justice.

Design/methodology/approach

This paper uses a simple random sampling method to obtain cross-sectional data from 223 employees working in IT and telecommunication service companies in Jordan. The obtained data were analyzed using partial least squares structural equation modeling (PLS-SEM) technique also known as variance-based structural equation modeling.

Findings

By applying SET theoretical lens and PLS-SEM, the authors show that cyber incivility exerts strong impact on knowledge hoarding, and interactional justice may not always function as a buffer. That is, the association between cyber incivility and knowledge hoarding is not impacted by interactional justice levels.

Originality/value

The contribution of this paper builds on the lack of practical comprehension on the association between cyber incivility and knowledge hoarding and the role played by interactional justice. Implications for theory and practice are discussed.

Details

VINE Journal of Information and Knowledge Management Systems, vol. 52 no. 1
Type: Research Article
ISSN: 2059-5891

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Article
Publication date: 31 January 2025

Yazan Abu Huson, Laura Sierra García, María Antonia García Benau and Nader Mohammad Aljawarneh

This study aims to elucidate the intricate relationship between cloud-based artificial intelligence (CBAI) and audit reports, specifically emphasizing the mediating role played by…

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Abstract

Purpose

This study aims to elucidate the intricate relationship between cloud-based artificial intelligence (CBAI) and audit reports, specifically emphasizing the mediating role played by auditors.

Design/methodology/approach

This study used a quantitative approach, distributing 322 questionnaires to external auditors in Jordan to explore the potential enhancements of CBAI in auditing. Convenient random sampling was used to gather data from available members of the population, which comprises external audit offices in Jordan. There are a total of 454 audit offices in Jordan, employing diverse auditors, such as partner-owner auditors, assistant auditors and certified auditors. Data analysis was conducted using SmartPLS software, which uses structural equation modeling.

Findings

The study’s findings suggest potential cost savings associated with CBAI adoption, streamlined audit processes and increased overall efficiency, thereby boosting audit effectiveness and elevating the quality of audit reports. Moreover, the research observes a change in the role of auditors, with a greater emphasis on analytical and advisory tasks rather than traditional manual procedures. These insights highlight the potential benefits for both auditors and audit clients, underscoring the importance of embracing these technologies to propel the auditing profession forward in the digital era.

Originality/value

This study contributes insights into the impact of CBAI on the audit profession by acknowledging the shift in auditing techniques from manual to digital technology and emphasizing the benefits of cloud computing in terms of accessibility, flexibility, scalability of storage and use of financial data. It also stresses the use of CBAI technology and highlights its potential for automating and accelerating audit operations, efficiently managing client data and improving the accuracy and reliability of audit reports.

Details

VINE Journal of Information and Knowledge Management Systems, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2059-5891

Keywords

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