The advent of cloud accounting is a relatively recent development that has had a significant impact on the operation of financial companies. Within this framework, there is a paucity of information regarding the elements that may influence the adoption of cloud accounting information systems. This study builds an effect model based on the information system success theory, and then experimentally evaluates it with data from 391 employees working in Jordanian financial organizations using structural equation modeling (SEM). The results of these tests are presented. It was discovered that concepts such as perceived utility, information quality, system quality, and service quality had an effect on the adoption of cloud accounting information systems.

When the Corona-virus pandemic hit the world, executing and performing the jobs of the remote world became an imperative, this pandemic became as motivator to create this study which aimed to reveal the advantages and threats that encounter the implementing of Cloud Accounting Information Systems CAIS from the view point of external auditors. For that purpose, a questionnaire was developed and distributed then from 198 valid questionnaires which were analyzed by a T- test. It has been found that the main advantages are a reduction of labor and overtime costs because of the ability to access the system from anywhere, while penetration, interruption, and confidentiality are the main threats, also it was found that there is a strong relationship between implementing cloud accounting information systems (CAIS) and the limiting manipulation of financial information. The study therefore recommended upgrading the security procedures of cloud accounting systems and holding courses for auditors to enhance their abilities in auditing CAIS.