The effect of information security on the e-supply chain attracted attention to investigate its relationship with the mediating role of supply chain risk in the logistics and distribution industry in the United Arab Emirates (UAE). The proposed research explored the mediating effect of supply chain risk in the logistics and distribution industry, providing unique insights for future research, literature, and targeted sectors. A descriptive, causal and analytical design with quantitative research technique was applied to the proposed research model. A sample of 301 respondents from the managerial departments of 176 logistics and distribution companies in Dubai and Abu Dhabi was used to assess the research variables. The findings revealed that the impact of information systems was positively associated with the e-supply chain, while the indirect impact of supply chain risk significantly positively impacted the e-supply chain. The research is limited to assessing the supply chain risk as an intermediary. For future research, exploring the SC risk prevention strategies' impact on the E-supply chain is recommended. Research findings are anticipated to assist communities of practice in making better information security decisions in the context of e-supply chain by clearly implementing information security policies internally and externally to enhance e-supply chain performance and SC risk management.

The aim of the current study is to examine the impact of accounting information systems (AIS) on enhancing financial information security in Jordanian banks by the moderating role information technology (IT) governance. The sample of the study includes 149 administrative employees in banks operating in Jordan and a questionnaire is used as the tool of the study. The results indicate that there is an effect for accounting information systems on enhancing financial information at operating banks in Jordan on information systems' operating, inputs, and outputs. The results also indicated in effect the level for information technology governance on the relationship between accounting information systems in achieving information security at the banks operating in Jordan. Considering the result obtained, the study concluded with a group of recommendations the most important among which was to work on establishing departments to protect and secure accounting information, as well as securing qualified cadres to monitor the systems.