The aim of this study was to examine how the implications of the Covid-19 pandemic moderate the impact of Artificial Intelligence (AI) on the effective application of Cyber Governance (CG) in Islamic banks. A total of 93 questionnaires from branch heads of Islamic banks were used in this study, and the data were analyzed using the Statistical Package for Social Sciences (SPSS) through descriptive-analytical methods. The findings indicated that AI has a significant influence on the effective application of CG in Islamic banks. The study also revealed that the Covid-19 Pandemic positively moderates the influence of AI on the effective application of CG in Islamic banks. The results of this study have implications for regulators and decision-makers in proposing new legislation to effectively apply CG in the Islamic banking sector, which can help protect public funds and limit cyber-attacks. This study is the first to investigate the moderating effect of the Covid-19 pandemic on the influence of AI on the effective application of CG in Islamic banks.

The importance of computer-assisted auditing techniques (CAATs) is widely acknowledged by auditors. However, the current usage of CAATs is not as broad as expected. In this work, the technology–organization–environment framework is used to establish and analyze the organizational factors affecting the post-adoption usage of CAATs. This study also determines whether or not the use of CAATs enhances the audit process. Top management commitment is introduced as a variable that moderates audit firms’ use of CAATs and audit performance. The data used in this work were obtained from auditors of audit firms in Jordan. Analysis results reveal that CAAT usage is affected by the cost–benefit of technology, firm size, readiness and competitive pressure. By contrast, technology compatibility and the complexity of the accounting information systems of clients do not appear to influence CAAT usage. Top management directly influences audit performance and is thus crucial in dictating how auditors utilize CAATs. However, it does not exert a moderating effect (top management × audit firm’s use of CAATs) between audit firms’ use of CAATs and audit performance. Moreover, the use of CAATs improves the overall audit process of audit firms.

This study aims to investigate the moderating effect of enterprise risk management on the relationship between the board of directors’ effectiveness on accounting and market performance in Jordan. The current study uses panel data of 684 firm-year observations, employed regression analysis and analysis of annual reports of 76 listed companies on the Amman stock exchange (ASE) from 2009 to 2017 covering 9 years. The findings of the hierarchical regression analysis showed that the enterprise risk management has a significant positive moderating effect on the relationship between the board of directors’ effectiveness on accounting and market performance in Jordan. The findings reveal that enterprise risk management positively moderated the relationship between board of directors’ effectiveness on Return on Assets, Return on Equity, and Tobin’s Q. It also moderated the interaction of board of directors’ effectiveness intercept enterprise risk management on Return on Assets and Return on Equity, which were found positive and significant. The findings of this paper can provide crucial conclusions and recommendations that clarify the relationship between the board of directors’ effectiveness and the accounting and market performance in Jordan and the moderate impact of the enterprise risk management.