How to cite this paper
Nawaiseh, A., Al-Khoury, A., Saifan, N & Alshurideh, M. (2024). The impact of cloud accounting on reducing creative accounting practices in commercial banks: The moderating role of internal audit.International Journal of Data and Network Science, 8(4), 2267-2276.
Refrences
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Abed, I. A., Hussin, N., Haddad, H., Al-Ramahi, N. M., & Ali, M. A. (2022). The moderating impact of the audit commit-tee on creative accounting determination and financial reporting quality in Iraqi commercial banks. Risks, 10(4), 77
Abueid, R., Aldomy, R. F., & Al-Hamad, A. A. S. A. (2022). Impact of creative accounting practices on financial state-ments: a case study of palestinian auditors and academics. Journal of Southwest Jiaotong University, 57(2).
Achar, S. (2018). Security of Accounting Data in Cloud Computing: A Conceptual Review. Asian Accounting and Auditing Advancement, 9(1), 60-72.
Akpanuko, E. E., & Umoren, N. J. (2018). The influence of creative accounting on the credibility of accounting reports. Journal of Financial Reporting and Accounting, 16(2), 292-310.
Al Rawashdeh, N. H. H. (2015). The Role of the Auditor in Verified of the Unethical Practices in Accounting. Internation-al Journal of Scientific and Research Publications, 3(7).
Aldahiyat, M., Dahiyat, A., Sarayreh, A., Al Abed, S., & Tkryty, I. (2021). Perceptions And Views of Financial Managers and Auditors on Creative Accounting Practices, Motives, And Impact on Financial Reporting Quality: Evidence From Jordan. Academy of Strategic Management Journal, 20(3), 1-16.
Al-Qadi, N. S., & Al-Dmour, A. H. (2022). Forensic Accounting Methods and Reducing Creative Accounting Practices: Evidence from Jordan. Jordan Journal of Business Administration, 18(4).
Arnis, N., Karamanis, K., & Kolias, G. (2019). Detecting creative accounting in businesses in financial distress. Account-ing and Finance Research, 8(2), 232-244.
Attaran, M., & Woods, J. (2019). Cloud computing technology: improving small business performance using the Internet. Journal of Small Business & Entrepreneurship, 31(6), 495-519.
Benlian, A., Kettinger, W. J., Sunyaev, A., Winkler, T. J., & Guest Editors. (2018). The transformative value of cloud computing: a decoupling, platformization, and recombination theoretical framework. Journal of management infor-mation systems, 35(3), 719-739.
Bik, O., & Hooghiemstra, R. (2018). Cultural differences in auditors' compliance with audit firm policy on fraud risk as-sessment procedures. Auditing: A Journal of Practice & Theory, 37(4), 25-48.
Briem, C. R., & Wald, A. (2018). Implementing third-party assurance in integrated reporting: Companies’ motivation and auditors’ role. Accounting, Auditing & Accountability Journal, 31(5), 1461-1485.
Del Giudice, A., & Rigamonti, S. (2020). Does audit improve the quality of ESG scores? Evidence from corporate mis-conduct. Sustainability, 12(14), 5670.
Earnhart, D., & Harrington, D. R. (2021). Effects of audit frequency, audit quality, and facility age on environmental compliance. Applied Economics, 53(28), 3234-3252.
Griffith, E. E. (2020). Auditors, specialists, and professional jurisdiction in audits of fair values. Contemporary Account-ing Research, 37(1), 245-276.
Haji, L. M., Ahmad, O. M., Zeebaree, S. R., Dino, H. I., Zebari, R. R., & Shukur, H. M. (2020). Impact of cloud computing and internet of things on the future internet. Technology Reports of Kansai University, 62(5), 2179-2190.
Jarah, B. A. F., AL Jarrah, M. A., Al-Zaqeba, M. A. A., & Al-Jarrah, M. F. M. (2022). The role of internal audit to reduce the effects of creative accounting on the reliability of financial statements in the Jordanian Islamic banks. Internation-al Journal of Financial Studies, 10(3), 60.
Jerry, M., & Saidu, S. (2018). The impact of audit firm size on financial reporting quality of listed insurance companies in Nigeria. Iranian Journal of Accounting, Auditing and Finance, 2(1).
Khanom, T. (2017). Cloud accounting: a theoretical overview. IOSR Journal of Business and Management, 19(6), 31-38.
Knechel, W. R., Thomas, E., & Driskill, M. (2020). Understanding financial auditing from a service perspective. Account-ing, Organizations and Society, 81, 101080.
Ma, D., Fisher, R., & Nesbit, T. (2021). Cloud-based client accounting and small and medium accounting practices: Adop-tion and impact. International Journal of Accounting Information Systems, 41, 100513.
Murinde, V., Rizopoulos, E., & Zachariadis, M. (2022). The impact of the FinTech revolution on the future of banking: Opportunities and risks. International Review of Financial Analysis, 81, 102103.
Ogoun, S., & Atagboro, E. (2020). Internal audit and creative accounting practices in ministries, departments and agencies (MDAS): an empirical analysis. Open Journal of Business and Management, 8(2), 552-568.
Qasaimeh, G. M., & Jaradeh, H. E. (2022). The impact of artificial intelligence on the effective applying of cyber govern-ance in Jordanian commercial banks. International Journal of Technology, Innovation and Management (IJTIM), 2(1).
Remenarić, B., Kenfelja, I., & Mijoč, I. (2018). Creative accounting–motives, techniques and possibilities of prevention. Ekonomski vjesnik: Review of Contemporary Entrepreneurship, Business, and Economic Issues, 31(1), 193-199.
Shomo, M. A. A., Almakki, N. A. M., & Kratat, R. M. M. A. (2023). Impact Of Applying Governance On Reducing Crea-tive Accounting Practice And Enhancing Published Accounting Information Quality. Journal of Namibian Studies: History Politics Culture, 33, 5904-5928.
Sianyo, P. A. (2016). Effect of creative accounting practices on long term survival of firms listed at the Kenyan Nairobi securities exchange (Doctoral dissertation).
Stulz, R. M. (2019). Fintech, bigtech, and the future of banks. Journal of Applied Corporate Finance, 31(4), 86-97.
Sunyaev, A., & Sunyaev, A. (2020). Cloud computing. Internet Computing: Principles of Distributed Systems and Emerg-ing Internet-Based Technologies, 195-236.
Tawfik, O. I., Durrah, O., Hussainey, K., & Elmaasrawy, H. E. (2023). Factors influencing the implementation of cloud accounting: Evidence from small and medium enterprises in Oman. Journal of Science and Technology Policy Man-agement, 14(5), 859-884.
Vasiljeva, T., Shaikhulina, S., & Kreslins, K. (2017). Cloud computing: Business perspectives, benefits and challenges for small and medium enterprises (case of Latvia). Procedia Engineering, 178, 443-451.
Wafinzida, G. J., Shadrach, M., & Bello, A. M. (2021). Effect of Creative Accounting and Earnings Management on Fi-nancial Reporting. African Scholar Publications & Research International, 21(2).
Wewege, L., Lee, J., & Thomsett, M. C. (2020). Disruptions and digital banking trends. Journal of Applied Finance and Banking, 10(6), 15-56.
Abed, I. A., Hussin, N., Haddad, H., Al-Ramahi, N. M., & Ali, M. A. (2022). The moderating impact of the audit commit-tee on creative accounting determination and financial reporting quality in Iraqi commercial banks. Risks, 10(4), 77
Abueid, R., Aldomy, R. F., & Al-Hamad, A. A. S. A. (2022). Impact of creative accounting practices on financial state-ments: a case study of palestinian auditors and academics. Journal of Southwest Jiaotong University, 57(2).
Achar, S. (2018). Security of Accounting Data in Cloud Computing: A Conceptual Review. Asian Accounting and Auditing Advancement, 9(1), 60-72.
Akpanuko, E. E., & Umoren, N. J. (2018). The influence of creative accounting on the credibility of accounting reports. Journal of Financial Reporting and Accounting, 16(2), 292-310.
Al Rawashdeh, N. H. H. (2015). The Role of the Auditor in Verified of the Unethical Practices in Accounting. Internation-al Journal of Scientific and Research Publications, 3(7).
Aldahiyat, M., Dahiyat, A., Sarayreh, A., Al Abed, S., & Tkryty, I. (2021). Perceptions And Views of Financial Managers and Auditors on Creative Accounting Practices, Motives, And Impact on Financial Reporting Quality: Evidence From Jordan. Academy of Strategic Management Journal, 20(3), 1-16.
Al-Qadi, N. S., & Al-Dmour, A. H. (2022). Forensic Accounting Methods and Reducing Creative Accounting Practices: Evidence from Jordan. Jordan Journal of Business Administration, 18(4).
Arnis, N., Karamanis, K., & Kolias, G. (2019). Detecting creative accounting in businesses in financial distress. Account-ing and Finance Research, 8(2), 232-244.
Attaran, M., & Woods, J. (2019). Cloud computing technology: improving small business performance using the Internet. Journal of Small Business & Entrepreneurship, 31(6), 495-519.
Benlian, A., Kettinger, W. J., Sunyaev, A., Winkler, T. J., & Guest Editors. (2018). The transformative value of cloud computing: a decoupling, platformization, and recombination theoretical framework. Journal of management infor-mation systems, 35(3), 719-739.
Bik, O., & Hooghiemstra, R. (2018). Cultural differences in auditors' compliance with audit firm policy on fraud risk as-sessment procedures. Auditing: A Journal of Practice & Theory, 37(4), 25-48.
Briem, C. R., & Wald, A. (2018). Implementing third-party assurance in integrated reporting: Companies’ motivation and auditors’ role. Accounting, Auditing & Accountability Journal, 31(5), 1461-1485.
Del Giudice, A., & Rigamonti, S. (2020). Does audit improve the quality of ESG scores? Evidence from corporate mis-conduct. Sustainability, 12(14), 5670.
Earnhart, D., & Harrington, D. R. (2021). Effects of audit frequency, audit quality, and facility age on environmental compliance. Applied Economics, 53(28), 3234-3252.
Griffith, E. E. (2020). Auditors, specialists, and professional jurisdiction in audits of fair values. Contemporary Account-ing Research, 37(1), 245-276.
Haji, L. M., Ahmad, O. M., Zeebaree, S. R., Dino, H. I., Zebari, R. R., & Shukur, H. M. (2020). Impact of cloud computing and internet of things on the future internet. Technology Reports of Kansai University, 62(5), 2179-2190.
Jarah, B. A. F., AL Jarrah, M. A., Al-Zaqeba, M. A. A., & Al-Jarrah, M. F. M. (2022). The role of internal audit to reduce the effects of creative accounting on the reliability of financial statements in the Jordanian Islamic banks. Internation-al Journal of Financial Studies, 10(3), 60.
Jerry, M., & Saidu, S. (2018). The impact of audit firm size on financial reporting quality of listed insurance companies in Nigeria. Iranian Journal of Accounting, Auditing and Finance, 2(1).
Khanom, T. (2017). Cloud accounting: a theoretical overview. IOSR Journal of Business and Management, 19(6), 31-38.
Knechel, W. R., Thomas, E., & Driskill, M. (2020). Understanding financial auditing from a service perspective. Account-ing, Organizations and Society, 81, 101080.
Ma, D., Fisher, R., & Nesbit, T. (2021). Cloud-based client accounting and small and medium accounting practices: Adop-tion and impact. International Journal of Accounting Information Systems, 41, 100513.
Murinde, V., Rizopoulos, E., & Zachariadis, M. (2022). The impact of the FinTech revolution on the future of banking: Opportunities and risks. International Review of Financial Analysis, 81, 102103.
Ogoun, S., & Atagboro, E. (2020). Internal audit and creative accounting practices in ministries, departments and agencies (MDAS): an empirical analysis. Open Journal of Business and Management, 8(2), 552-568.
Qasaimeh, G. M., & Jaradeh, H. E. (2022). The impact of artificial intelligence on the effective applying of cyber govern-ance in Jordanian commercial banks. International Journal of Technology, Innovation and Management (IJTIM), 2(1).
Remenarić, B., Kenfelja, I., & Mijoč, I. (2018). Creative accounting–motives, techniques and possibilities of prevention. Ekonomski vjesnik: Review of Contemporary Entrepreneurship, Business, and Economic Issues, 31(1), 193-199.
Shomo, M. A. A., Almakki, N. A. M., & Kratat, R. M. M. A. (2023). Impact Of Applying Governance On Reducing Crea-tive Accounting Practice And Enhancing Published Accounting Information Quality. Journal of Namibian Studies: History Politics Culture, 33, 5904-5928.
Sianyo, P. A. (2016). Effect of creative accounting practices on long term survival of firms listed at the Kenyan Nairobi securities exchange (Doctoral dissertation).
Stulz, R. M. (2019). Fintech, bigtech, and the future of banks. Journal of Applied Corporate Finance, 31(4), 86-97.
Sunyaev, A., & Sunyaev, A. (2020). Cloud computing. Internet Computing: Principles of Distributed Systems and Emerg-ing Internet-Based Technologies, 195-236.
Tawfik, O. I., Durrah, O., Hussainey, K., & Elmaasrawy, H. E. (2023). Factors influencing the implementation of cloud accounting: Evidence from small and medium enterprises in Oman. Journal of Science and Technology Policy Man-agement, 14(5), 859-884.
Vasiljeva, T., Shaikhulina, S., & Kreslins, K. (2017). Cloud computing: Business perspectives, benefits and challenges for small and medium enterprises (case of Latvia). Procedia Engineering, 178, 443-451.
Wafinzida, G. J., Shadrach, M., & Bello, A. M. (2021). Effect of Creative Accounting and Earnings Management on Fi-nancial Reporting. African Scholar Publications & Research International, 21(2).
Wewege, L., Lee, J., & Thomsett, M. C. (2020). Disruptions and digital banking trends. Journal of Applied Finance and Banking, 10(6), 15-56.