This analysis integrates the “technology acceptance model (TAM)” with the “use of gratifications theory (U&G)” to develop an embedded model that predicts the use and satisfaction of emotional icons called stickers through WhatsApp. The explanation for combining these two theories is that U&G offers accurate information and a thorough knowledge of use, while TAM theory has been firmly established in several technical implementations. A newly developed hybrid analysis procedure has been applied within this research. Using an artificial neural network (ANN), and the structural equation model (SEM) have been combined. The research also uses the importance-performance map analysis (IPMA) to present each factor’s performance as well as importance. The ANN and IPMA research have both indicated that for sticker use intention, a highly essential predictor is Socialization. An online questionnaire survey was developed to assess the recommended model. The intention to use stickers was significantly affected by “Socialization, Self Presentation, Enjoyment, Novelty, Unique Function, Perceived Ease of Use, and Perceived Usefulness”. The research's main achievement is the convergence of two separate theories into a single conceptualization to accurately calculate the TAM components when it comes to the usage of stickers in WhatsApp. Theoretically, the recommended model provides enough insight for aspects which affect the intention to use stickers with relevance to the socialization’s factors considering interpersonal aspects. Practically, the higher education decision-makers along with professionals would extract variables that are important as compared to others and policies would be developed accordingly. The deep ANN model competence has been analyzed within the research to decide upon the non-linear associations between variables of the theoretical model, methodologically.

E-consumer rights aim to provide consumers and sellers a fair opportunity when dealing online, which requires both parties to know their rights and ethics. Therefore, the purpose of this study is to verify the impact of consumer rights available on reputed online store websites in Saudi Arabia (KSA) on the customer service, using expectation confirmation theory (ECT). A random sampling technique was used for primary data collection from a sample size of 152 faculty members. IBM Software Package for Social Sciences SPSS-26 and structural equation modeling (SEM) LISREL software programs were used for data analysis. The findings show that e-consumer rights have positive and significant effects on customers’ e-reliability and e-responsiveness. In addition, consumers’ income significantly influences their e-responsiveness, while the number of e-dealings per month significantly influences both e-reliability and e-responsiveness. The results of the study also provide an inventory of eight reasons why consumers prefer to deal with local electronic stores over foreign ones. Based on these findings, theoretical importance, practical implications, and suggestions for future research are discussed.

In the present paper, the theory of generalized photo-thermoelasticity under fractional order derivative was used to study the coupled of thermal, plasma, and elastic waves on unbounded semiconductor medium with a cylindrical hole during the photo-thermoelastic process. The bounding surface of the cavity was traction free and loaded thermally by exponentially decaying pulse boundary heat flux. The medium was considered to be a semiconductor medium homogeneous, and isotropic. In addition, the elastic and thermal properties were considered without neglecting the coupling between the waves due to thermal, plasma and elastic conditions. Laplace transform techniques were used to obtain the exact solution of the problem in the transformed domain by the eigenvalue approach and the inversion of Laplace transforms were carried out numerically. The results were displayed graphically to estimate the effect of the thermal relaxation time and the fractional order parameters on the plasma, thermal and elastic waves.

The purpose of this study is to explore the views of independent external auditors, financial statements’ preparers and financial statements’ users regarding the general responsibilities of auditors with a focus on their responsibility for fraud detection. A structured questionnaire survey was used as an instrument to collect data for this purpose. A total of 1,015 questionnaires were sent to three categories of respondents whereas 261 valid responses were received with an overall response rate of 26%. The findings of this study revealed a substantial audit expectation gap in Saudi Arabia with regards to auditors’ responsibilities in general and their responsibility for fraud detection in particular. Preparers of financial statements and users as well assume that auditors provide an absolute assurance that audited financial statements are free from material misstatements including fraud. In contrast to auditors’ perception, preparers and users of financial statements believe that auditors should be made liable to audit beneficiaries for losses if failed to disclose potential fraud in the audit report or for any subsequent discovery of misstated audited financial statements. This study contributes to the audit profession in Saudi Arabia by highlighting the presence of a serious expectation gap that may adversely affect the value of audit function and the reputation of auditors in Saudi Arabia. The implications of these findings should motivate professional bodies and other interested parties to cooperate and work closely to reduce the gap and find a convergence between auditors and audit beneficiaries about the role and responsibilities of auditors.

The brisk spread of Covid-19 led educational policymakers and organizations to opt for better alternatives to resume the students' educational journey. In this context, Microsoft Teams remained one of the most devoted and credible online platforms that greatly facilitated the educational process across the globe. Current research also analyzed Microsoft Teams acceptance using the self-proposed conceptual model supported by the Technology Acceptance Model by Davis. We employed the survey method and examined the gathered using the applied Structural Equation Modelling (SEM). Results indicated that there is a significant impact of Covid-19 on the Perceived Ease of Use (p> 0.000) and Perceived Usefulness (p> 0.000). Besides, the relationship between Perceived Ease of Use and Perceived Usefulness also remained significant (p> 0.000). Moreover, the proposed relationship between Attitude, Perceived Ease of Use, and Perceived Usefulness also remained substantial (p> 0.009 and p> 0.000). However, the relationship between Attitude and Behavioral Intention remained insignificant (p> 0.556). Finally, the relationship between Behavioral Intention and Microsoft Teams Acceptance remained significant (p> 0.088). Thus, we concluded that Microsoft Teams is an effective study tool that unites students and instructors in the United Arab Emirates. It governs eLearning experiences and, therefore, provides a virtual environment to students and directly influences our perceptions and behavior.

There are various reasons why vaccine fear has resulted in public rejection. Students have raised concerns about vaccine effectiveness, leading to hesitation when it comes to vaccination. Vaccination apprehension impacts students' perceptions, which has an impact on the acceptability of an e-learning platform. As a result, the goal of this study is to look at the post-acceptance of an e-learning platform using a conceptual model with several factors. Every variable makes a unique contribution to the e-learning platform's post-acceptance. In the current study, TAM variables were combined with additional external factors such as fear of vaccination, perceived routine use, perceived enjoyment, perceived critical mass, and self- efficacy, all of which are directly associated with post-acceptance of an e-learning platform. Here, a hybrid conceptual model was used to evaluate the newly widespread use of e-learning platforms in this area in this study in the UAE. In the past, empirical investigations primarily used Structural Equation Modeling (SEM) analysis; however, this study used a developing hybrid analysis approach that combines SEM with deep learning–based Artificial Neural Networks (ANN). This study also employed the Importance–Performance Map Analysis (IPMA) to determine the significance and performance of each element. Through the findings, it was found that fear of vaccination, perceived ease of use, perceived usefulness, perceived routine use, perceived enjoyment, perceived critical mass, and self-efficiency all had a significant impact on students' behavioral intention to use the e-learning platform for educational purposes. It was also shown in the analysis of ANN as well as IPMA that the perceived ease of use of the e-learning platform is the most important indicator of post-acceptance. The proposed model, in theory, provides appropriate explanations for the elements that influence post-acceptance of the e-learning platform in terms of internet service factors at the individual level. In the practical sense, these findings will help decision-makers and practitioners in higher education institutions identify the factors that should be given extra care and plan their policies accordingly. The ability of the deep ANN architecture to identify the non-linear relationships between the factors involved in the theoretical model has been determined in this research. The implication offers extensive information about taking effective steps to decrease the fear of vaccination among people and increase vaccination confidence among teachers and educators and students, consequently impacting society.

Advancement of banking and financial investment has led to the rapid expansion of services automation. The consistent increase of Artificial Intelligence (AI) usage in investment management implies the impending popularity of technology-based service. This study examined influencer endorsement and perceived security benefits as moderators to the relationship between perceived risk and financial AI services. Questionnaires were disseminated to 300 respondents who were customers with experience of using financial AI services in Jordan, and they were chosen through purposive sampling method. Structural equation modeling run using Smart-partial least squares (PLS 3.3.6) was employed in analyzing the data obtained from 220 completed questionnaires. The results show that perceived risk negatively affects financial AI services, while influencer endorsement and perceived security moderate the relationship between perceived risk and financial AI services. This study provides insight to companies on how to reduce perceived risk to encourage people to use business intelligence applications, as in the use of financial technology services.

The objective of the study was to determine the impact of electronic human resources practices on Employees Satisfaction in private hospitals in Jordan. The dimensions of electronic human resources practices are (e-recruitment, e-training, e- performance evaluation, e-rewards system, and e-communication). Data were analyzed using IBM SPSS and AMOS software. The population of the study involves all the physicians working in private hospitals in Jordan. Data were primarily gathered through self-reported questionnaires created by Google Forms which were distributed to a purposive sample of physicians via email. To achieve the objectives of the study and test hypotheses, the researcher used SPSS and path analysis. The study results showed that there is a statistically significant impact of electronic human resources practices on employee’s satisfaction. Considering study finding, the researcher recommends decision makers to provide the largest possible investment in modern technology, and to subscribe to databases that qualify doctors to practice electronic human resource management dimensions that were mentioned in the study and ensuring doctors’ job stability.

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.

Broadening the approval and usage of technology to study online education is not a novel study subject, and several researchers have addressed it. However, the production of a systematic Technology acceptance model capable of examining online education adoption in the current Covid-19 is seen as a vital research path. Literature research was conducted to evaluate the most used external influences of innovation adoption regarding online learning acceptance. The search revealed that computer self-efficacy, corona apprehension, perceived ease of use, and perceived usefulness are the external factors for technology acceptance. The purpose of this paper is to investigate the variables that online education programs' approval among students can influence. 185 students from Jordan's Al-Zaytoonah University and Applied Science Private University participated in the online research. The online questionnaire system in this report was analyzed using SmartPLS tools. According to the findings, perceived usefulness, behavioral intent of use, self-efficacy, and Corona fear all positively affect the adoption of online education programs. The findings of this study were used as a required input in the latest online education interactive analytical production that was used extensively during the pandemic.