How to cite this paper
Alassuli, A. (2024). The effectiveness of electronic auditing on improving the financial performance: Evidence from the Jordanian banking industry.Uncertain Supply Chain Management, 12(2), 1353-1364.
Refrences
Abdullah, S., & Yaseen, H. (2020). The Impact of E-auditing on the Financial Performance of Middle Eastern Banks. Journal of Banking and Finance, 36(5), 1203-1216.
Abousweilem, F., Alzghoul, A., Khaddam, A. A., & Khaddam, L. A. (2023). Revealing the effects of business intelligence tools on technostress and withdrawal behavior: The context of a developing country. Information Development, 02666669231207592.
Al Shbail, M. O., Alshurafat, H., Ananzeh, H., Mansour, E., & Hamdan, A. (2022, March). Factors affecting the adoption of remote auditing during the times of COVID-19: An integrated perspective of diffusion of innovations model and the technology acceptance model. In International Conference on Business and Technology (pp. 38-53). Cham: Springer International Publishing.
Al-Hussein, A. (2019). Electronic Auditing and Its Role in Enhancing Return on Equity: A Study on Jordanian Banks. Jordan Journal of Business Administration, 15(1), 204-220.
Al-Laith, A. A. G. (2012). Adaptation of the Internal Control Systems with the Use of Information Technology and its Effects on the financial Statements Reliability: an applied study on commercial banks. International Management Review, 8(1), 12.
Al-Momani, T., & Al-Sahrawi, M. (2022). The impact of the role of external audit in improving the financial performance of the Jordanian public shareholding industrial companies: An applied study. Jadara Journal for Studies and Research.
Al-Nour, O., & Wonder, A. (2019). Impact of Electronic Accounting Systems Used on Upgrading Financial Performance Efficiency as Applied to Sudanese Banks. Humanities Journal, 6(1).
Al-Obaidi, S. (2015). The impact of electronic auditing in raising the independence and professional efficiency of the internal auditor. Journal of Economic and Administrative Sciences, 21(84). https://doi.org/10.33095/jeas.v21i84.712
Alqtish, A., Alqirem, R., & Kasem, F. (2018). The Impact of Electronic Tax Auditing on the Reduction of Tax Evasion from the Perspective of the Income and Sales Tax Department in Jordan. Journal of Accounting, Finance & Management Strategy, 13(1), 77-104.
Al-Rawashdeh, A. (2021). E-auditing in Jordan: Current Practices and Future Directions. Middle Eastern Auditing Review, 12(2), 50-65.
AL-Salmi, M., Wee, S., & Akbar, F. (2022). Impact of E-Audit on Public Organization’s Performance in Oman. Proceedings of the 3rd Asia Pacific International Conference on Industrial Engineering and Operations Management. IEOM Society International.
Alshaar, Q., Khaddam, A. A., Irtaimeh, H. J., & Alzghoul, A. (2023). High-Performance Work Systems and Intrapreneurial Behavior: The Mediating Role of Knowledge Centered Culture. Organizacija, 56(3), 206-220.
Al-Shanti, A., & Shuqair, A. (2005). Management and Financial Analysis (1st ed.). Dar Jordan.
Alzghoul, A. (2013). Evaluation of University-Library knowledge management practice: comparative case studies from developing and developed countries.
Alzghoul, A., Khaddam, A. A., Abousweilem, F., Irtaimeh, H. J., & Alshaar, Q. (2022). How business intelligence capability impacts decision-making speed, comprehensiveness, and firm performance. Information Development, 02666669221108438.
Al-Zoubi, A., & Al-Qadi, F. (2016). The Effect of Electronic Auditing in Reducing the Burden of Electronic Environment Complexity of Accounting Information System on the Auditor. Research Journal of Finance and Accounting, 7(14), 175.
Bahjat Abdallah, A., Yousef Obeidat, B., Osama Aqqad, N., Al Janini, K., Na’el, M., & Dahiyat, S. E. (2017). An integrated model of job involvement, job satisfaction and organizational commitment: A structural analysis in Jordan’s banking sector. Communications and Network, 9(01), 28-53.
Benjamin, R., Adegbite, S., Nwaobia, A., & Adekunle, I. (2020). An Assessment of Electronic-Auditing and Economic Value of the Nigerian Listed Companies. Indian-Pacific Journal of Accounting and Finance, 4(2), 34–45. https://doi.org/10.52962/ipjaf.2020.4.2.104
Choiriyah, C., Fatimah, F., Agustina, S., & Alfa, F. (2020). The Effect of Return on Assets, Return on Equity, Net Profit Margin, Earning per Share, and Operating Profit Margin on Stock Prices of Banking Companies In Indonesia Stock Exchange. International Journal of Finance Research, 2(1), 103-123. https://doi.org/10.47747/ijfr.v1i2.280
Dyachenko, A., Ley, P., Rieger, M., & Wagner, A. (2022). The asset allocation of defined benefit pension plans: The role of sponsor contributions. Journal of Asset Management, 23, 376–389. https://doi.org/10.1057/s41260-022-00277
Flayyih, H. H., & Al-Shammari, A. D. J. (2020). The effect of using electronic auditing programs on auditing and oversight work. Social Science and Humanities Journal (SSHJ), 1942-1953.
Hamdouneh, T., & Hamdan, A. (2018). The extent of the use of information technology in the process of auditing (E-Auditing) in Palestine, and its effect on the quality of the evidence to support the audit opinion of the neutral prepared on the financial statement. Journal of the Islamic University (Humanitarian Studies Series), 16(1).
Hamza, M., Alkabbji, R., Almbydeen, T. H., Almubaydeen, A., & Bajunaid, K. (2023). The Impact of Applying Electronic Internal Auditing in Raising the Efficiency of Financial Performance in Jordanian Commercial Banks. In Artificial Intelligence (AI) and Finance (pp. 521-532). Cham: Springer Nature Switzerland.
Horton, M., Catalono, T., & Munichiello, K. (2023). The difference between profitability and profit. Corporate Accounting.
Hussein, K., & Mustafa, Z. (2020). Impact of E-auditing on Return on Equity: Evidence from the Banking Sector in Jordan. Accounting and Finance Research, 9(3), 85-95.
Jaber, R. J., & Abu Wadi, R. M. (2018). Auditors’ usage of computer-assisted audit techniques (caats): Challenges and opportunities. In Challenges and Opportunities in the Digital Era: 17th IFIP WG 6.11 Conference on e-Business, e-Services, and e-Society, I3E 2018, Kuwait City, Kuwait, October 30–November 1, 2018, Proceedings 17 (pp. 365-375). Springer International Publishing.
Karaki, B. A., Al_kasasbeh, O., Alassuli, A., & Alzghoul, A. (2023). The Impact of the Digital Economy on Carbon Emissions using the STIRPAT Model. International Journal of Energy Economics and Policy, 13(5), 139.
Messier, J. (2015). Auditing & Assurance Services: A Systematic Approach. McGraw-Hill Companies.
Mutula, D. (2018). Effect of electronic accounting on the financial performance of commercial state corporations in Kenya. (Unpublished master's thesis). University of Nairobi.
Nugrahanti, T. P. (2023). Analyzing the Evolution of Auditing and Financial Insurance: Tracking Developments, Identifying Research Frontiers, and Charting the Future of Accountability and Risk Management. West Science Accounting and Finance, 1(02), 59-68.
Qaillo, S., & Milad, K. (2018). Perspectives on new information technology for auditing in industries. 4th International Conference on Management Research and Humanities. Tehran: Modber Management Research Institute.
Qasim, A., & Noor, M. (2021). E-auditing Practices and Their Effect on Bank Profitability: A Study Based in Jordan. Auditing: A Journal of Practice & Theory, 40(4), 123-140.
Qawaqzeh, Y. (2018). The effect of integration between the quality of financial reports and the quality of auditing on the period of issuance of the auditor's report in public joint-stock companies (Master's thesis, University of Jerash).
Rashid, A. (2015). The impact of information technology on the performance of the internal control system: Applied research at the University of Qadisiyah. AL-Qadisiyah Journal For Administrative and Economic sciences, 17(4), 217–245.
Sayed, T. (2019). The effectiveness of accounting information systems in reducing the risks of electronic auditing: Applied study on Irbid's electricity company of Jordan. International Journal of Business and Management, 14(4). https://doi.org/10.5539/ijbm.v14n4p205
Sekaran, U., & Bougie, R. (2016). Research Methods for Business: A Skill-Building Approach. Wiley.
Solieri, S., & Hodowanitz, J. (2016). Electronic audit confirmations: Leveraging technology to reduce the risk of fraud. Journal of Forensic & Investigative Accounting, 8(1).
Wekesa, C. O., & Malenya, A. (2020). Influence of audit practices on the financial performance of Kenya Pipeline Company Limited. The Strategic Journal of Business & Change Management, 7(1). https://doi.org/10.61426/sjbcm.v7i1.1595
Yousif, Z. J., & Najem, K. S. (2018). The Risk of Electronic Audit and Its Impact on The Quality Audit. Journal of University of Babylon for Pure and Applied Sciences, 26(7), 118-145.
Zayed, M. (2021). Exploring the Efficacy of Electronic Auditing in the Banking Sector. International Journal of Auditing Technology, 7(2), 101-119.
Abousweilem, F., Alzghoul, A., Khaddam, A. A., & Khaddam, L. A. (2023). Revealing the effects of business intelligence tools on technostress and withdrawal behavior: The context of a developing country. Information Development, 02666669231207592.
Al Shbail, M. O., Alshurafat, H., Ananzeh, H., Mansour, E., & Hamdan, A. (2022, March). Factors affecting the adoption of remote auditing during the times of COVID-19: An integrated perspective of diffusion of innovations model and the technology acceptance model. In International Conference on Business and Technology (pp. 38-53). Cham: Springer International Publishing.
Al-Hussein, A. (2019). Electronic Auditing and Its Role in Enhancing Return on Equity: A Study on Jordanian Banks. Jordan Journal of Business Administration, 15(1), 204-220.
Al-Laith, A. A. G. (2012). Adaptation of the Internal Control Systems with the Use of Information Technology and its Effects on the financial Statements Reliability: an applied study on commercial banks. International Management Review, 8(1), 12.
Al-Momani, T., & Al-Sahrawi, M. (2022). The impact of the role of external audit in improving the financial performance of the Jordanian public shareholding industrial companies: An applied study. Jadara Journal for Studies and Research.
Al-Nour, O., & Wonder, A. (2019). Impact of Electronic Accounting Systems Used on Upgrading Financial Performance Efficiency as Applied to Sudanese Banks. Humanities Journal, 6(1).
Al-Obaidi, S. (2015). The impact of electronic auditing in raising the independence and professional efficiency of the internal auditor. Journal of Economic and Administrative Sciences, 21(84). https://doi.org/10.33095/jeas.v21i84.712
Alqtish, A., Alqirem, R., & Kasem, F. (2018). The Impact of Electronic Tax Auditing on the Reduction of Tax Evasion from the Perspective of the Income and Sales Tax Department in Jordan. Journal of Accounting, Finance & Management Strategy, 13(1), 77-104.
Al-Rawashdeh, A. (2021). E-auditing in Jordan: Current Practices and Future Directions. Middle Eastern Auditing Review, 12(2), 50-65.
AL-Salmi, M., Wee, S., & Akbar, F. (2022). Impact of E-Audit on Public Organization’s Performance in Oman. Proceedings of the 3rd Asia Pacific International Conference on Industrial Engineering and Operations Management. IEOM Society International.
Alshaar, Q., Khaddam, A. A., Irtaimeh, H. J., & Alzghoul, A. (2023). High-Performance Work Systems and Intrapreneurial Behavior: The Mediating Role of Knowledge Centered Culture. Organizacija, 56(3), 206-220.
Al-Shanti, A., & Shuqair, A. (2005). Management and Financial Analysis (1st ed.). Dar Jordan.
Alzghoul, A. (2013). Evaluation of University-Library knowledge management practice: comparative case studies from developing and developed countries.
Alzghoul, A., Khaddam, A. A., Abousweilem, F., Irtaimeh, H. J., & Alshaar, Q. (2022). How business intelligence capability impacts decision-making speed, comprehensiveness, and firm performance. Information Development, 02666669221108438.
Al-Zoubi, A., & Al-Qadi, F. (2016). The Effect of Electronic Auditing in Reducing the Burden of Electronic Environment Complexity of Accounting Information System on the Auditor. Research Journal of Finance and Accounting, 7(14), 175.
Bahjat Abdallah, A., Yousef Obeidat, B., Osama Aqqad, N., Al Janini, K., Na’el, M., & Dahiyat, S. E. (2017). An integrated model of job involvement, job satisfaction and organizational commitment: A structural analysis in Jordan’s banking sector. Communications and Network, 9(01), 28-53.
Benjamin, R., Adegbite, S., Nwaobia, A., & Adekunle, I. (2020). An Assessment of Electronic-Auditing and Economic Value of the Nigerian Listed Companies. Indian-Pacific Journal of Accounting and Finance, 4(2), 34–45. https://doi.org/10.52962/ipjaf.2020.4.2.104
Choiriyah, C., Fatimah, F., Agustina, S., & Alfa, F. (2020). The Effect of Return on Assets, Return on Equity, Net Profit Margin, Earning per Share, and Operating Profit Margin on Stock Prices of Banking Companies In Indonesia Stock Exchange. International Journal of Finance Research, 2(1), 103-123. https://doi.org/10.47747/ijfr.v1i2.280
Dyachenko, A., Ley, P., Rieger, M., & Wagner, A. (2022). The asset allocation of defined benefit pension plans: The role of sponsor contributions. Journal of Asset Management, 23, 376–389. https://doi.org/10.1057/s41260-022-00277
Flayyih, H. H., & Al-Shammari, A. D. J. (2020). The effect of using electronic auditing programs on auditing and oversight work. Social Science and Humanities Journal (SSHJ), 1942-1953.
Hamdouneh, T., & Hamdan, A. (2018). The extent of the use of information technology in the process of auditing (E-Auditing) in Palestine, and its effect on the quality of the evidence to support the audit opinion of the neutral prepared on the financial statement. Journal of the Islamic University (Humanitarian Studies Series), 16(1).
Hamza, M., Alkabbji, R., Almbydeen, T. H., Almubaydeen, A., & Bajunaid, K. (2023). The Impact of Applying Electronic Internal Auditing in Raising the Efficiency of Financial Performance in Jordanian Commercial Banks. In Artificial Intelligence (AI) and Finance (pp. 521-532). Cham: Springer Nature Switzerland.
Horton, M., Catalono, T., & Munichiello, K. (2023). The difference between profitability and profit. Corporate Accounting.
Hussein, K., & Mustafa, Z. (2020). Impact of E-auditing on Return on Equity: Evidence from the Banking Sector in Jordan. Accounting and Finance Research, 9(3), 85-95.
Jaber, R. J., & Abu Wadi, R. M. (2018). Auditors’ usage of computer-assisted audit techniques (caats): Challenges and opportunities. In Challenges and Opportunities in the Digital Era: 17th IFIP WG 6.11 Conference on e-Business, e-Services, and e-Society, I3E 2018, Kuwait City, Kuwait, October 30–November 1, 2018, Proceedings 17 (pp. 365-375). Springer International Publishing.
Karaki, B. A., Al_kasasbeh, O., Alassuli, A., & Alzghoul, A. (2023). The Impact of the Digital Economy on Carbon Emissions using the STIRPAT Model. International Journal of Energy Economics and Policy, 13(5), 139.
Messier, J. (2015). Auditing & Assurance Services: A Systematic Approach. McGraw-Hill Companies.
Mutula, D. (2018). Effect of electronic accounting on the financial performance of commercial state corporations in Kenya. (Unpublished master's thesis). University of Nairobi.
Nugrahanti, T. P. (2023). Analyzing the Evolution of Auditing and Financial Insurance: Tracking Developments, Identifying Research Frontiers, and Charting the Future of Accountability and Risk Management. West Science Accounting and Finance, 1(02), 59-68.
Qaillo, S., & Milad, K. (2018). Perspectives on new information technology for auditing in industries. 4th International Conference on Management Research and Humanities. Tehran: Modber Management Research Institute.
Qasim, A., & Noor, M. (2021). E-auditing Practices and Their Effect on Bank Profitability: A Study Based in Jordan. Auditing: A Journal of Practice & Theory, 40(4), 123-140.
Qawaqzeh, Y. (2018). The effect of integration between the quality of financial reports and the quality of auditing on the period of issuance of the auditor's report in public joint-stock companies (Master's thesis, University of Jerash).
Rashid, A. (2015). The impact of information technology on the performance of the internal control system: Applied research at the University of Qadisiyah. AL-Qadisiyah Journal For Administrative and Economic sciences, 17(4), 217–245.
Sayed, T. (2019). The effectiveness of accounting information systems in reducing the risks of electronic auditing: Applied study on Irbid's electricity company of Jordan. International Journal of Business and Management, 14(4). https://doi.org/10.5539/ijbm.v14n4p205
Sekaran, U., & Bougie, R. (2016). Research Methods for Business: A Skill-Building Approach. Wiley.
Solieri, S., & Hodowanitz, J. (2016). Electronic audit confirmations: Leveraging technology to reduce the risk of fraud. Journal of Forensic & Investigative Accounting, 8(1).
Wekesa, C. O., & Malenya, A. (2020). Influence of audit practices on the financial performance of Kenya Pipeline Company Limited. The Strategic Journal of Business & Change Management, 7(1). https://doi.org/10.61426/sjbcm.v7i1.1595
Yousif, Z. J., & Najem, K. S. (2018). The Risk of Electronic Audit and Its Impact on The Quality Audit. Journal of University of Babylon for Pure and Applied Sciences, 26(7), 118-145.
Zayed, M. (2021). Exploring the Efficacy of Electronic Auditing in the Banking Sector. International Journal of Auditing Technology, 7(2), 101-119.