How to cite this paper
Almanaeseh, R., Marei, A., Zumot, R., Alim, S., Alharasis, E., Alkhodary, D & Lutfi, A. (2024). The effect of cloud computing on the quality of financial statements: The mediating role of internal control system.International Journal of Data and Network Science, 8(4), 2627-2638.
Refrences
Akai, N. D., Ibok, N., & Akinninyi, P. E. (2023). Cloud Accounting and the Quality of Financial Reports of Selected Banks in Nigeria. European Journal of Accounting, Auditing and Finance Research, 11(9), 18-42.
Alghadi, M., Alqudah, H., Ananzeh, H., Almaiah, M., & Al-Matari, Y. (2024). Enhancing cyber governance in Islamic banks: The influence of artificial intelligence and the moderating effect of Covid-19 pandemic. International Journal of Data and Network Science, 8(1), 307-318.
Alkhater, N., Walters, R., & Wills, G. (2018). An empirical study of factors influencing cloud adoption among private sector organisations. Telematics and Informatics, 35(1), 38-54. https://doi.org/10.1016/j.tele.2017.09.017.
Alkhazaleh, A. M. K., & Marei, A. (2021). Would irregular auditing implements impact the quality of financial reports: Case study in jordan practice. Journal of Management Information and Decision Sciences, 24(6), 1-14.
Al-Mahdi, M. A. (2022). The Effect of Applying the COSO Internal Control System on Improving the Professional Spe-cialization of the Internal Auditor in Iraqi Commercial Banks. World Bulletin of Management and Law, 14, 95-109.
Almaiah, M. A., Hajjej, F., Shishakly, R., Lutfi, A., Amin, A., & Awad, A. B. (2022). The role of quality measurements in enhancing the usability of mobile learning applications during COVID-19. Electronics, 11(13), 1951.
Alrfai, M. M., Alqudah, H., Al-Kofahi, M., Alrawad, M., & Almaiah, M. A. (2023). The influence of artificial intelligence on the AISs efficiency: Moderating effect of the cyber security. Cogent Social Sciences, 9(2), 2243719.
Al-Shamrani, Magda Awda Faleh (2019). The impact of cloud computing external review in Saudi Arabia. Arab Journal of literature and human studies, 3(8), 251-286.
Alshirah, M., Alshirah, A., & Lufti, A. (2021). Audit committee’s attributes, overlapping memberships on the audit com-mittee and corporate risk disclosure: Evidence from Jordan. Accounting, 7(2), 423-440.
Alshirah, M., Lutfi, A., Alshirah, A., Saad, M., Ibrahim, N. M. E. S., & Mohammed, F. (2021). Influences of the environ-mental factors on the intention to adopt cloud based accounting information system among SMEs in Jordan. Account-ing, 7(3), 645-654.
Al-Shmam, M. A., Riyadh, H. A., & Alfaiza, S. A. (2021). The business and accounting technology innovation for better firm performance: A case of Malaysian firms. Academic Journal of Interdisciplinary Studies, 10(6), 60-60.
Alsyouf, A., Lutfi, A., Alsubahi, N., Alhazmi, F. N., Al-Mugheed, K., Anshasi, R. J., ... & Albugami, M. (2023). The use of a Technology Acceptance Model (TAM) to predict patients’ usage of a personal health record system: The role of se-curity, privacy, and usability. International journal of environmental research and public health, 20(2), 1347.
Atadoga, A., Umoga, U. J., Lottu, O. A., & Sodiya, E. O. (2024). Evaluating the impact of cloud computing on accounting firms: A review of efficiency, scalability, and data security. Global Journal of Engineering and Technology Advanc-es, 18(02), 065-074.
Bakua, A. F. Y. A. K., & Ahmed, M. M. M. (2012). Activation of the internal control systems to reduce the phenomenon of financial and administrative corruption in the service units (Analytical study of the theory). Journal of Administra-tion and Economics, 30(92), 90-122.
Byrne, M. B. (2010). Structural Equation Modeling with AMOS Basic Concepts. Applications, and Programming (2nded). New York, NY Routledge.
Hair, J. F. (2021). Reflections on SEM: An introspective, idiosyncratic journey to composite-based structural equation modeling. ACM SIGMIS Database: The DATABASE for Advances in Information Systems, 52(SI), 101-113.
Hsu, P. F., Ray, S., & Li-Hsieh, Y. Y. (2014). Examining cloud computing adoption intention, pricing mechanism, and de-ployment model. International Journal of Information Management, 34(4), 474-488. https://doi.org/10.1016/ j.ijinfomgt.2014.04.006
Idris, K. M., & Mohamad, R. (2016). The influence of technological, organizational and environmental factors on account-ing information system usage among Jordanian small and medium-sized enterprises. International Journal of Econom-ics and Financial Issues, 6(7), 240-248.
Idris, K. M., & Mohamad, R. (2017). AIS usage factors and impact among Jordanian SMEs: The moderating effect of en-vironmental uncertainty. Journal of Advanced Research in Business and Management Studies, 6(1), 24-38.
Kamal, L. N., Jasni, N. S., Razali, F. M., & Shah, S. Z. O. (2023). Factors Influencing the Intention to Adopt Cloud Ac-counting Among Malaysian North Borneo SMEs: A TOE Model Approach.
Khayer, A., Talukder, M. S., Bao, Y., & Hossain, M. N. (2020). Cloud computing adoption and its impact on SMEs’ per-formance for cloud supported operations: A dual-stage analytical approach. Technology in Society, 60, 101225. https://doi.org/10.1016/j.techsoc.2019.101225.
Lutfi, A. (2022). Understanding the Intention to Adopt Cloud-based Accounting Information System in Jordanian SMEs. International Journal of Digital Accounting Research, 22.
Lutfi, A., Alkelani, S. N., Alqudah, H., Alshira’h, A. F., Alshirah, M. H., Almaiah, M. A., ... & Abdelmaksoud, O. (2022). The role of E-accounting adoption on business performance: the moderating role of COVID-19. Journal of Risk and Financial Management, 15(12), 617.
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. https://doi.org/10.1016/j.accinf.2021.100513.
Mansour, M., Saleh, M. W., Marashdeh, Z., Alkhodary, D., & Al-Nohood, S. (2024). Eco-Innovation and Financial Per-formance Nexus: Does Company Size Matter?. Journal of Open Innovation: Technology, Market, and Complexity, 100244.
Maqueira-Marín, J. M., Bruque-Cámara, S., & Minguela-Rata, B. (2017). Environment determinants in business adoption of Cloud Computing. Industrial Management & Data Systems. 117(1), 28-246. https://doi.org/10.1108/IMDS-11- 2015-0468.
Marei, A. (2023). The Moderating Role of Big Data and User Satisfaction in the Predictors of Generalized Audit Software among Jordanian Auditing Firms. Expert systems, 9, 10.
Marei, A., Al-Haddad, S., Daoud, L., Habashneh, A., Fariz, R., & Aldamisi, R. (2022). The impact of innovation on cus-tomer satisfaction in the commercial banks: Business performance as a mediating variable. Uncertain Supply Chain Management, 10(3), 887-894.
Marei, A., Mustafa, J. A., Othman, M., & Daoud, L. (2023). The moderation of organizational readiness on the relation-ship between toe factors and fintech adoption and financial performance. Journal of Law and Sustainable Develop-ment, 11(3), e730-e730.
Oliveira, T., Martins, R., Sarker, S., Thomas, M., & Popovič, A. (2019). Understanding SaaS adoption: The moderating impact of the environment context. International Journal of Information Management, 49, 1-12. https://doi.org/10.1016/j.ijinfomgt.2019.02.009.
Oliveira, T., Thomas, M., & Espadanal, M. (2014). Assessing the determinants of cloud computing adoption: an analysis of the manufacturing and services sectors. Information Management, 55, 497–510. https://doi.org/10.1016/j.im.2014.03.006.
Reinartz, W., Haenlein, M., & Henseler, J. (2009). An empirical comparison of the efficacy of covariance-based and vari-ance-based SEM. International Journal of research in Marketing, 26(4), 332-344.
Saad, M., Lutfi, A., Almaiah, M. A., Alshira’h, A. F., Alshirah, M. H., Alqudah, H., ... & Abdelmaksoud, O. (2022). As-sessing the intention to adopt cloud accounting during COVID-19. Electronics, 11(24), 4092.
Salehi, M., Ammar Ajel, R., & Zimon, G. (2023). The relationship between corporate governance and financial reporting transparency. Journal of Financial Reporting and Accounting, 21(5), 1049-1072.
Sawafta, Osman Ahmed & Zeidan, Shaza Musa. (2021). The impact of internal control on the quality of financial reports: a case study of the Ministry of Finance in Ramallah. Journal of economic, administrative and Legal Sciences, 15(5), 30-47.
Shehadeh, M., Atta, A., Barrak, T., Lutfi, A., & Alrawad, M. (2024). Digital transformation: An empirical analysis of op-erational efficiency, customer experience, and competitive advantage in Jordanian Islamic banks. Uncertain Supply Chain Management, 12(2), 695-708.
Siswanti, I., Riyadh, H. A., & Prowanta, E. (2024). Digital Transformation's Moderating Role on Financing and Capital Quality Impacts for Sustainable Islamic Rural Banking in Indonesia. International Journal of Sustainable Development & Planning, 19(3).
Sutthikun, W., Thapo, R., & Sahayrak, K. (2018). Accounting in the Cloud. International Journal of Integrated Education and Development, 3(2), 19-27.
Tahar, A., Riyadh, H. A., Sofyani, H., & Purnomo, W. E. (2020). Perceived ease of use, perceived usefulness, perceived security and intention to use e-filing: The role of technology readiness. The Journal of Asian Finance, Economics and Business, 7(9), 537-547.
The Committee of Sponsoring Organizations of the Treadway Commission (COSO), (2013), Internal Control - Integrated Framework.
Usman, U. M. Z., Ahmad, M. N., & Zakaria, N. H. (2019). The Determinants of Adoption of Cloud-Based ERP of Nigeri-an's SMES Manufacturing Sector Using Toe Framework and Doi Theory. International Journal of Enterprise Infor-mation Systems (IJEIS), 15(3), 27-43. https://doi.org/10.4018/IJEIS.2019070102.
Alghadi, M., Alqudah, H., Ananzeh, H., Almaiah, M., & Al-Matari, Y. (2024). Enhancing cyber governance in Islamic banks: The influence of artificial intelligence and the moderating effect of Covid-19 pandemic. International Journal of Data and Network Science, 8(1), 307-318.
Alkhater, N., Walters, R., & Wills, G. (2018). An empirical study of factors influencing cloud adoption among private sector organisations. Telematics and Informatics, 35(1), 38-54. https://doi.org/10.1016/j.tele.2017.09.017.
Alkhazaleh, A. M. K., & Marei, A. (2021). Would irregular auditing implements impact the quality of financial reports: Case study in jordan practice. Journal of Management Information and Decision Sciences, 24(6), 1-14.
Al-Mahdi, M. A. (2022). The Effect of Applying the COSO Internal Control System on Improving the Professional Spe-cialization of the Internal Auditor in Iraqi Commercial Banks. World Bulletin of Management and Law, 14, 95-109.
Almaiah, M. A., Hajjej, F., Shishakly, R., Lutfi, A., Amin, A., & Awad, A. B. (2022). The role of quality measurements in enhancing the usability of mobile learning applications during COVID-19. Electronics, 11(13), 1951.
Alrfai, M. M., Alqudah, H., Al-Kofahi, M., Alrawad, M., & Almaiah, M. A. (2023). The influence of artificial intelligence on the AISs efficiency: Moderating effect of the cyber security. Cogent Social Sciences, 9(2), 2243719.
Al-Shamrani, Magda Awda Faleh (2019). The impact of cloud computing external review in Saudi Arabia. Arab Journal of literature and human studies, 3(8), 251-286.
Alshirah, M., Alshirah, A., & Lufti, A. (2021). Audit committee’s attributes, overlapping memberships on the audit com-mittee and corporate risk disclosure: Evidence from Jordan. Accounting, 7(2), 423-440.
Alshirah, M., Lutfi, A., Alshirah, A., Saad, M., Ibrahim, N. M. E. S., & Mohammed, F. (2021). Influences of the environ-mental factors on the intention to adopt cloud based accounting information system among SMEs in Jordan. Account-ing, 7(3), 645-654.
Al-Shmam, M. A., Riyadh, H. A., & Alfaiza, S. A. (2021). The business and accounting technology innovation for better firm performance: A case of Malaysian firms. Academic Journal of Interdisciplinary Studies, 10(6), 60-60.
Alsyouf, A., Lutfi, A., Alsubahi, N., Alhazmi, F. N., Al-Mugheed, K., Anshasi, R. J., ... & Albugami, M. (2023). The use of a Technology Acceptance Model (TAM) to predict patients’ usage of a personal health record system: The role of se-curity, privacy, and usability. International journal of environmental research and public health, 20(2), 1347.
Atadoga, A., Umoga, U. J., Lottu, O. A., & Sodiya, E. O. (2024). Evaluating the impact of cloud computing on accounting firms: A review of efficiency, scalability, and data security. Global Journal of Engineering and Technology Advanc-es, 18(02), 065-074.
Bakua, A. F. Y. A. K., & Ahmed, M. M. M. (2012). Activation of the internal control systems to reduce the phenomenon of financial and administrative corruption in the service units (Analytical study of the theory). Journal of Administra-tion and Economics, 30(92), 90-122.
Byrne, M. B. (2010). Structural Equation Modeling with AMOS Basic Concepts. Applications, and Programming (2nded). New York, NY Routledge.
Hair, J. F. (2021). Reflections on SEM: An introspective, idiosyncratic journey to composite-based structural equation modeling. ACM SIGMIS Database: The DATABASE for Advances in Information Systems, 52(SI), 101-113.
Hsu, P. F., Ray, S., & Li-Hsieh, Y. Y. (2014). Examining cloud computing adoption intention, pricing mechanism, and de-ployment model. International Journal of Information Management, 34(4), 474-488. https://doi.org/10.1016/ j.ijinfomgt.2014.04.006
Idris, K. M., & Mohamad, R. (2016). The influence of technological, organizational and environmental factors on account-ing information system usage among Jordanian small and medium-sized enterprises. International Journal of Econom-ics and Financial Issues, 6(7), 240-248.
Idris, K. M., & Mohamad, R. (2017). AIS usage factors and impact among Jordanian SMEs: The moderating effect of en-vironmental uncertainty. Journal of Advanced Research in Business and Management Studies, 6(1), 24-38.
Kamal, L. N., Jasni, N. S., Razali, F. M., & Shah, S. Z. O. (2023). Factors Influencing the Intention to Adopt Cloud Ac-counting Among Malaysian North Borneo SMEs: A TOE Model Approach.
Khayer, A., Talukder, M. S., Bao, Y., & Hossain, M. N. (2020). Cloud computing adoption and its impact on SMEs’ per-formance for cloud supported operations: A dual-stage analytical approach. Technology in Society, 60, 101225. https://doi.org/10.1016/j.techsoc.2019.101225.
Lutfi, A. (2022). Understanding the Intention to Adopt Cloud-based Accounting Information System in Jordanian SMEs. International Journal of Digital Accounting Research, 22.
Lutfi, A., Alkelani, S. N., Alqudah, H., Alshira’h, A. F., Alshirah, M. H., Almaiah, M. A., ... & Abdelmaksoud, O. (2022). The role of E-accounting adoption on business performance: the moderating role of COVID-19. Journal of Risk and Financial Management, 15(12), 617.
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. https://doi.org/10.1016/j.accinf.2021.100513.
Mansour, M., Saleh, M. W., Marashdeh, Z., Alkhodary, D., & Al-Nohood, S. (2024). Eco-Innovation and Financial Per-formance Nexus: Does Company Size Matter?. Journal of Open Innovation: Technology, Market, and Complexity, 100244.
Maqueira-Marín, J. M., Bruque-Cámara, S., & Minguela-Rata, B. (2017). Environment determinants in business adoption of Cloud Computing. Industrial Management & Data Systems. 117(1), 28-246. https://doi.org/10.1108/IMDS-11- 2015-0468.
Marei, A. (2023). The Moderating Role of Big Data and User Satisfaction in the Predictors of Generalized Audit Software among Jordanian Auditing Firms. Expert systems, 9, 10.
Marei, A., Al-Haddad, S., Daoud, L., Habashneh, A., Fariz, R., & Aldamisi, R. (2022). The impact of innovation on cus-tomer satisfaction in the commercial banks: Business performance as a mediating variable. Uncertain Supply Chain Management, 10(3), 887-894.
Marei, A., Mustafa, J. A., Othman, M., & Daoud, L. (2023). The moderation of organizational readiness on the relation-ship between toe factors and fintech adoption and financial performance. Journal of Law and Sustainable Develop-ment, 11(3), e730-e730.
Oliveira, T., Martins, R., Sarker, S., Thomas, M., & Popovič, A. (2019). Understanding SaaS adoption: The moderating impact of the environment context. International Journal of Information Management, 49, 1-12. https://doi.org/10.1016/j.ijinfomgt.2019.02.009.
Oliveira, T., Thomas, M., & Espadanal, M. (2014). Assessing the determinants of cloud computing adoption: an analysis of the manufacturing and services sectors. Information Management, 55, 497–510. https://doi.org/10.1016/j.im.2014.03.006.
Reinartz, W., Haenlein, M., & Henseler, J. (2009). An empirical comparison of the efficacy of covariance-based and vari-ance-based SEM. International Journal of research in Marketing, 26(4), 332-344.
Saad, M., Lutfi, A., Almaiah, M. A., Alshira’h, A. F., Alshirah, M. H., Alqudah, H., ... & Abdelmaksoud, O. (2022). As-sessing the intention to adopt cloud accounting during COVID-19. Electronics, 11(24), 4092.
Salehi, M., Ammar Ajel, R., & Zimon, G. (2023). The relationship between corporate governance and financial reporting transparency. Journal of Financial Reporting and Accounting, 21(5), 1049-1072.
Sawafta, Osman Ahmed & Zeidan, Shaza Musa. (2021). The impact of internal control on the quality of financial reports: a case study of the Ministry of Finance in Ramallah. Journal of economic, administrative and Legal Sciences, 15(5), 30-47.
Shehadeh, M., Atta, A., Barrak, T., Lutfi, A., & Alrawad, M. (2024). Digital transformation: An empirical analysis of op-erational efficiency, customer experience, and competitive advantage in Jordanian Islamic banks. Uncertain Supply Chain Management, 12(2), 695-708.
Siswanti, I., Riyadh, H. A., & Prowanta, E. (2024). Digital Transformation's Moderating Role on Financing and Capital Quality Impacts for Sustainable Islamic Rural Banking in Indonesia. International Journal of Sustainable Development & Planning, 19(3).
Sutthikun, W., Thapo, R., & Sahayrak, K. (2018). Accounting in the Cloud. International Journal of Integrated Education and Development, 3(2), 19-27.
Tahar, A., Riyadh, H. A., Sofyani, H., & Purnomo, W. E. (2020). Perceived ease of use, perceived usefulness, perceived security and intention to use e-filing: The role of technology readiness. The Journal of Asian Finance, Economics and Business, 7(9), 537-547.
The Committee of Sponsoring Organizations of the Treadway Commission (COSO), (2013), Internal Control - Integrated Framework.
Usman, U. M. Z., Ahmad, M. N., & Zakaria, N. H. (2019). The Determinants of Adoption of Cloud-Based ERP of Nigeri-an's SMES Manufacturing Sector Using Toe Framework and Doi Theory. International Journal of Enterprise Infor-mation Systems (IJEIS), 15(3), 27-43. https://doi.org/10.4018/IJEIS.2019070102.