How to cite this paper
Marei, A. (2024). The moderation of trust on the relationship between TOE factors and generalized audit software usage and financial performance.Uncertain Supply Chain Management, 12(3), 1703-1712.
Refrences
Alghadi, M., Alqudah, H., Lutfi, A., Ananzeh, H., Marei, A., 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.
Alharasis, E. E., Tarawneh, A. S., Shehadeh, M., Haddad, H., Marei, A., & Hasan, E. F. (2022). Reimbursement costs of auditing financial assets are measured by the fair value model in Jordanian financial firms’ annual reports. Sustainability, 14(17), 10620.
Alkhazaleh, A. M. K., & Marei, A. (2021). Would irregular auditing implement impact the quality of financial reports: A case study in jordan practice. Journal of Management Information and Decision Sciences, 24(6), 1-14.
Alkhodary, D. A., Salhab, H., Alzoubi, M., Marei, A., & Ali, H. (2023). The Impact of Employee Empowerment on Workplace Creativity in Interior Design Companies in Jordan. DOI: 10.37394/23207.2023.20.150.
Alsheibani, S., Cheung, Y., & Messom, C. (2018). Artificial Intelligence Adoption: AI-readiness at Firm-Level. PACIS, 4, 231-245.
Alshirah, M. H., Alshira’h, A. F., & Lutfi, A. (2022). Political connection, family ownership, and corporate risk disclosure: Empirical evidence from Jordan. Meditari Accountancy Research, 30(5), 1241-1264.
Alshirah, M., Lutfi, A., Alshirah, A., Saad, M., Ibrahim, N. M. E. S., & Mohammed, F. (2021). Influences of the environmental factors on the intention to adopt cloud-based accounting information system among SMEs in Jordan. Accounting, 7(3), 645-654.
Backof, A. G., Bowlin, K., & Goodson, B. M. (2022). The importance of clarification of auditors' responsibilities under the new audit reporting standards. Contemporary Accounting Research, 39(4), 2284-2304.
Baysinger, B. D., & Butler, H. N. (2019). Corporate governance and the board of directors: Performance effects of changes in board composition. In Corporate Governance (pp. 215-238).
Bradford, M., Henderson, D., Baxter, R. J., & Navarro, P. (2020). Using generalized audit software to detect material misstatements, control deficiencies, and fraud: How financial and IT auditors perceive net audit benefits. Managerial Auditing Journal, 35(4), 521-547.
Burnett, J. R., & Lisk, T. C. (2021). The future of employee engagement: Real-time monitoring and digital tools for engaging a workforce. In International Perspectives on Employee Engagement (pp. 117-128). Routledge.
Chege, S. M., & Wang, D. (2020). Information technology innovation and its impact on job creation by SMEs in developing countries: an analysis of the literature review. Technology Analysis & Strategic Management, 32(3), 256-271.
Cho, S. J., Chung, C. Y., & Young, J. (2019). Study on the Relationship between CSR and Financial Performance. Sustainability, 11(2), 343.
Chu, M. K., & Yong, K. O. (2021). Big data analytics for business intelligence in accounting and audit. Open Journal of Social Sciences, 9(9), 42-52.
Clohessy, T., & Acton, T. (2019). Investigating the influence of organizational factors on blockchain adoption: An innovation theory perspective. Industrial Management & Data Systems, 119(7), 1457-1491.
Dewar, R., & Hage, J. (2018). Size, technology, complexity, and structural differentiation: Toward a theoretical synthesis. In Organizational Innovation (pp. 293-318). Routledge.
Dohle, S., Wingen, T., & Schreiber, M. (2020). Acceptance and adoption of protective measures during the COVID-19 pandemic: The role of trust in politics and trust in science. Social Psychological Bulletin, 15(4), 1-23.
Eltweri, A., Faccia, A., & Cavaliere, L. P. L. (2021). The role of culture on the adoption of International Standards on Auditing in the developing countries: An institutional perspective. Journal of Governance and Regulation, 9(4), 162-171.
Ernst, R., & Haar, J. (2019). Globalization, competitiveness, and governability: The three disruptive forces of business in the 21st century. Springer.
Hair Jr, J. F., Howard, M. C., & Nitzl, C. (2020). Assessing measurement model quality in PLS-SEM using confirmatory composite analysis. Journal of business research, 109, 101-110.
Johnson, D. A., Jackson, C. L., Williams, N. J., & Alcántara, C. (2019). Are sleep patterns influenced by race/ethnicity–a marker of relative advantage or disadvantage? Evidence to date. Nature and science of sleep, 79-95.
Kabeyi, M. (2019). Organizational strategic planning, implementation, and evaluation with analysis of challenges and benefits. International Journal of Applied Research and Studies, 5(6), 27-32.
Kerzner, H. (2019). Using the project management maturity model: strategic planning for project management. John Wiley & Sons.
Khasanah, U., Mulyani, S., Akbar, B., & Dahlan, M. (2021). The Impact of Project Management and Implementing Enterprise Resource Planning on Decision-Making Effectiveness: The Case of Indonesian State-Owned Enterprises. Academy of Strategic Management Journal, 20, 1-12.
Kokko, K. (2023). Product portfolio management as part of product lifecycle management for configure-to-order products (Master's thesis, K. Kokko).
Lamboglia, R., Lavorato, D., Scornavacca, E., & Za, S. (2021). Exploring the relationship between audit and technology. A bibliometric analysis. Meditari Accountancy Research, 29(5), 1233-1260.
Lee, C. S., & Tajudeen, F. P. (2020). Usage and impact of artificial intelligence on accounting: Evidence from Malaysian organizations. Asian Journal of Business and Accounting, 13(1).
Lee, J., Suh, T., Roy, D., & Baucus, M. (2019). Emerging technology and business model innovation: the case of artificial intelligence. Journal of Open Innovation: Technology, Market, and Complexity, 5(3), 44.
Li, H., Dai, J., Gershberg, T., & Vasarhelyi, M. A. (2018). Understanding usage and value of audit analytics for internal auditors: An organizational approach. International Journal of Accounting Information Systems, 28, 59-76.
Liu, H., Liu, C., Zhao, W., Jiang, Y., & Sun, J. (2018, September). S-gram: towards semantic-aware security auditing for Ethereum smart contracts. In Proceedings of the 33rd ACM/IEEE International Conference on Automated Software Engineering (pp. 814-819).
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.
Lutfi, A., Al-Khasawneh, A. L., Almaiah, M. A., Alshira’h, A. F., Alshirah, M. H., Alsyouf, A., ... & Ali, R. A. (2022). Antecedents of big data analytic adoption and impacts on performance: contingent effect. Sustainability, 14(23), 15516. HTTPS://DOI.ORG/10.3390/SU142315516.
Mansour, M., Al Zobi, M. T., Saleh, M. W., Al‐Nohood, S., & Marei, A. (2023B). The board gender composition and cost of debt: Empirical evidence from Jordan. Business Strategy & Development. doi.org/10.1002/bsd2.300
Mansour, M., Mo’taz Al Zobi Jordan, M. S., Daoud, L., & Marei, A. (2023A). DOES EXECUTIVE COMPENSATION MATTER TO BANK PERFORMANCE? ExPERIMENTAL EVIDENCE FROM JORDAN. http://dx.doi.org/10.21511/bbs.18(3).2023.14.
Mansour, M., Saleh, M. W., Marashdeh, Z., Marei, A., Alkhodary, D., Al-Nohood, S., & Lutfi, A. (2024). Eco-Innovation and Financial Performance Nexus: Does Company Size Matter? Journal of Open Innovation: Technology, Market, and Complexity, 100244.
Marei, A. (2022). The effect of e-procurement on financial performance: Moderating the role of competitive pressure. Uncertain Supply Chain Management, 10(3), 855-866.
Marei, A. (2023). Financial performance persistence in Islamic and conventional fund family: Developing market evidence. Decision Science Letters, 12(4), 659-670.
Marei, A., Abou-Moghli, A., Shehadeh, M., Salhab, H., & Othman, M. (2023). Entrepreneurial competence and information technology capability as indicators of business success. Uncertain Supply Chain Management, 11(1), 339-350.
Marei, A., Al-Haddad, S., Daoud, L., Habashneh, A., Fariz, R., & Aldamisi, R. (2022). The impact of innovation on customer satisfaction in the commercial banks: Business performance as a mediating variable. Uncertain Supply Chain Management, 10(3), 887-894.
Marei, A., Ashal, N., Abou-Moghli, A., Daoud, L., & Lutfi, A. (2024). The effect of strategic orientation on operational performance: the mediating role of operational sustainability. Business Strategy Review, 5(1), 346-355.
Miller, D. (2019). The resource-based view of the firm. In Oxford Research Encyclopedia of Business and Management.
Min, S., So, K. K. F., & Jeong, M. (2021). Consumer adoption of the Uber mobile application: Insights from the diffusion of innovation theory and technology acceptance model. In Future of tourism marketing (pp. 2-15). Routledge.
Mujalli, A., & Almgrashi, A. (2020, December). A conceptual framework for generalized audit software adoption in Saudi Arabia by government internal auditing departments using an integrated institutional theory-TOE model. In 2020 IEEE Asia-Pacific Conference on Computer Science and Data Engineering (CSDE) (pp. 1-8). IEEE.
Nguyen, H., Tran, T. H. M., NGUYEN, T. H. Y., & TRUONG, D. D. (2021). The influence of competitive advantage on financial performance: A case study of SMEs in Vietnam. The Journal of Asian Finance, Economics and Business, 8(5), 335-343.
Normahazan, N. N., Mohamed, I. S., & Rozzani, N. (2020). Drivers contributing to the implementation of generalized audit software (GAS) within audit firms in Malaysia. Business and Economic Research, 10(2), 341-354.
Patton, W., & McMahon, M. (2021). Career development and systems theory: Connecting theory and practice. In Career Development and Systems Theory. Brill.
Pumplun, L., Tauchert, C., & Heidt, M. (2019). A new organizational chassis for artificial intelligence-exploring organizational readiness factors.
Qin, Z., & Chen, P. K. (2022). Enhancing the resilience of sustainable supplier management through the combination of win-win lean practices and auditing mechanisms—An analysis from the resource-based view. Frontiers in Environmental Science, 10, 962008.
Rejeb, A., Keogh, J. G., Simske, S. J., Stafford, T., & Treiblmaier, H. (2021). Potentials of blockchain technologies for supply chain collaboration: a conceptual framework. The International Journal of Logistics Management, 32(3), 973-994.
Rogers, E. M. 2003. Diffusion of innovations. New York: Free Press.
Rogers, W. A., & Fisk, A. D. (2010). Toward a psychological science of advanced technology design for older adults. Journals of Gerontology Series B: Psychological Sciences and Social Sciences, 65(6), 645-653.
Saad, M., Lutfi, A., Almaiah, M. A., Alshira’h, A. F., Alshirah, M. H., Alqudah, H., ... & Abdelmaksoud, O. (2022). Assessing the intention to adopt cloud accounting during COVID-19. Electronics, 11(24), 4092.
Salijeni, G., Samsonova-Taddei, A., & Turley, S. (2021). Understanding how big data technologies reconfigure the nature and organization of financial statement audits: A socio-material analysis. European Accounting Review, 30(3), 531-555.
Sandri, S., Hussein, H., & Alshyab, N. (2020). Sustainability of the energy sector in Jordan: Challenges and opportunities. Sustainability, 12(24), 10465.
Sayginer, C., & Ercan, T. (2020). Understanding determinants of cloud computing adoption using an integrated diffusion of innovation (DOI)-technological, organizational, and environmental (toe) model. Humanities & Social Sciences Reviews, 8(1), 91-102.
Serpeninova, Y., Makarenko, S., & Litvinova, M. (2020). Computer-assisted audit techniques: Classification and implementation by auditor. Public Policy and Accounting, (1 (1)), 44-49.
Shahadat, M. H., Nekmahmud, M., Ebrahimi, P., & Fekete-Farkas, M. (2023). Digital Technology Adoption in SMEs: What Technological, Environmental, and Organizational Factors Influence in Emerging Countries? Global Business Review, 09721509221137199.
Shaheen, N., Al-Haddad, S., Marei, A., & Daoud, L. (2023). The Effect of Creativity on Entrepreneurial Behavior: The Moderating Role of Demographics. Information Sciences Letters, 12(3), 1365-1372.
Sharabati, A., Almokdad, N., Marei, A., & Abusaimeh, H. (2023). Competitive strategy development through green supply chain practices. Uncertain Supply Chain Management, 11(4), 1507-1518.
Siew, E. G., Rosli, K., & Yeow, P. H. (2020). Organizational and environmental influences in the adoption of computer-assisted audit tools and techniques (CAATTs) by audit firms in Malaysia. International Journal of Accounting Information Systems, 36, 100445.
Sulaiman, H., & Magaireah, A. I. (2014, November). Factors affecting the adoption of integrated cloud-based e-health record in healthcare organizations: A case study of Jordan. In Proceedings of the 6th International Conference on Information Technology and Multimedia (pp. 102-107). IEEE.
Wadho, W., & Chaudhry, A. (2018). Innovation and firm performance in developing countries: The case of Pakistani textile and apparel manufacturers. Research Policy, 47(7), 1283-1294.
Wamba-Taguimdje, S. L., Fosso Wamba, S., Kala Kamdjoug, J. R., & Tchatchouang Wanko, C. E. (2020). Influence of artificial intelligence (AI) on firm performance: the business value of AI-based transformation projects. Business Process Management Journal, 26(7), 1893-1924.
Weiner, B. J. (2020). A theory of organizational readiness for change. Handbook on implementation science, 215-232.
Wijayanto, A., Dzulkirom, M., & Nuzula, N. F. (2019). The effect of competitive advantage on financial performance and firm value: evidence from Indonesian manufacturing companies. Russian Journal of Agricultural and Socio-Economic Sciences, 85(1), 35-44.
Zaini, M. K., Masrek, M. N., Johari, M. K., Sani, A., & Anwar, N. (2018). Theoretical Modeling of Information Security: Organizational Agility Model based on Integrated System Theory and Resource-Based View. International Journal of Academic Research in Progressive Education and Development, 7(3).
Zhang, J., Tan, Y., Zhang, T., Yu, K., Wang, X., & Zhao, Q. (2020A). Natural gas market and underground gas storage development in China. Journal of Energy Storage, 29, 101338.
Zhang, Q., Cao, M., Zhang, F., Liu, J., & Li, X. (2020B). Effects of corporate social responsibility on customer satisfaction and organizational attractiveness: A signaling perspective. Business ethics: A European Review, 29(1), 20-34.
Alharasis, E. E., Tarawneh, A. S., Shehadeh, M., Haddad, H., Marei, A., & Hasan, E. F. (2022). Reimbursement costs of auditing financial assets are measured by the fair value model in Jordanian financial firms’ annual reports. Sustainability, 14(17), 10620.
Alkhazaleh, A. M. K., & Marei, A. (2021). Would irregular auditing implement impact the quality of financial reports: A case study in jordan practice. Journal of Management Information and Decision Sciences, 24(6), 1-14.
Alkhodary, D. A., Salhab, H., Alzoubi, M., Marei, A., & Ali, H. (2023). The Impact of Employee Empowerment on Workplace Creativity in Interior Design Companies in Jordan. DOI: 10.37394/23207.2023.20.150.
Alsheibani, S., Cheung, Y., & Messom, C. (2018). Artificial Intelligence Adoption: AI-readiness at Firm-Level. PACIS, 4, 231-245.
Alshirah, M. H., Alshira’h, A. F., & Lutfi, A. (2022). Political connection, family ownership, and corporate risk disclosure: Empirical evidence from Jordan. Meditari Accountancy Research, 30(5), 1241-1264.
Alshirah, M., Lutfi, A., Alshirah, A., Saad, M., Ibrahim, N. M. E. S., & Mohammed, F. (2021). Influences of the environmental factors on the intention to adopt cloud-based accounting information system among SMEs in Jordan. Accounting, 7(3), 645-654.
Backof, A. G., Bowlin, K., & Goodson, B. M. (2022). The importance of clarification of auditors' responsibilities under the new audit reporting standards. Contemporary Accounting Research, 39(4), 2284-2304.
Baysinger, B. D., & Butler, H. N. (2019). Corporate governance and the board of directors: Performance effects of changes in board composition. In Corporate Governance (pp. 215-238).
Bradford, M., Henderson, D., Baxter, R. J., & Navarro, P. (2020). Using generalized audit software to detect material misstatements, control deficiencies, and fraud: How financial and IT auditors perceive net audit benefits. Managerial Auditing Journal, 35(4), 521-547.
Burnett, J. R., & Lisk, T. C. (2021). The future of employee engagement: Real-time monitoring and digital tools for engaging a workforce. In International Perspectives on Employee Engagement (pp. 117-128). Routledge.
Chege, S. M., & Wang, D. (2020). Information technology innovation and its impact on job creation by SMEs in developing countries: an analysis of the literature review. Technology Analysis & Strategic Management, 32(3), 256-271.
Cho, S. J., Chung, C. Y., & Young, J. (2019). Study on the Relationship between CSR and Financial Performance. Sustainability, 11(2), 343.
Chu, M. K., & Yong, K. O. (2021). Big data analytics for business intelligence in accounting and audit. Open Journal of Social Sciences, 9(9), 42-52.
Clohessy, T., & Acton, T. (2019). Investigating the influence of organizational factors on blockchain adoption: An innovation theory perspective. Industrial Management & Data Systems, 119(7), 1457-1491.
Dewar, R., & Hage, J. (2018). Size, technology, complexity, and structural differentiation: Toward a theoretical synthesis. In Organizational Innovation (pp. 293-318). Routledge.
Dohle, S., Wingen, T., & Schreiber, M. (2020). Acceptance and adoption of protective measures during the COVID-19 pandemic: The role of trust in politics and trust in science. Social Psychological Bulletin, 15(4), 1-23.
Eltweri, A., Faccia, A., & Cavaliere, L. P. L. (2021). The role of culture on the adoption of International Standards on Auditing in the developing countries: An institutional perspective. Journal of Governance and Regulation, 9(4), 162-171.
Ernst, R., & Haar, J. (2019). Globalization, competitiveness, and governability: The three disruptive forces of business in the 21st century. Springer.
Hair Jr, J. F., Howard, M. C., & Nitzl, C. (2020). Assessing measurement model quality in PLS-SEM using confirmatory composite analysis. Journal of business research, 109, 101-110.
Johnson, D. A., Jackson, C. L., Williams, N. J., & Alcántara, C. (2019). Are sleep patterns influenced by race/ethnicity–a marker of relative advantage or disadvantage? Evidence to date. Nature and science of sleep, 79-95.
Kabeyi, M. (2019). Organizational strategic planning, implementation, and evaluation with analysis of challenges and benefits. International Journal of Applied Research and Studies, 5(6), 27-32.
Kerzner, H. (2019). Using the project management maturity model: strategic planning for project management. John Wiley & Sons.
Khasanah, U., Mulyani, S., Akbar, B., & Dahlan, M. (2021). The Impact of Project Management and Implementing Enterprise Resource Planning on Decision-Making Effectiveness: The Case of Indonesian State-Owned Enterprises. Academy of Strategic Management Journal, 20, 1-12.
Kokko, K. (2023). Product portfolio management as part of product lifecycle management for configure-to-order products (Master's thesis, K. Kokko).
Lamboglia, R., Lavorato, D., Scornavacca, E., & Za, S. (2021). Exploring the relationship between audit and technology. A bibliometric analysis. Meditari Accountancy Research, 29(5), 1233-1260.
Lee, C. S., & Tajudeen, F. P. (2020). Usage and impact of artificial intelligence on accounting: Evidence from Malaysian organizations. Asian Journal of Business and Accounting, 13(1).
Lee, J., Suh, T., Roy, D., & Baucus, M. (2019). Emerging technology and business model innovation: the case of artificial intelligence. Journal of Open Innovation: Technology, Market, and Complexity, 5(3), 44.
Li, H., Dai, J., Gershberg, T., & Vasarhelyi, M. A. (2018). Understanding usage and value of audit analytics for internal auditors: An organizational approach. International Journal of Accounting Information Systems, 28, 59-76.
Liu, H., Liu, C., Zhao, W., Jiang, Y., & Sun, J. (2018, September). S-gram: towards semantic-aware security auditing for Ethereum smart contracts. In Proceedings of the 33rd ACM/IEEE International Conference on Automated Software Engineering (pp. 814-819).
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.
Lutfi, A., Al-Khasawneh, A. L., Almaiah, M. A., Alshira’h, A. F., Alshirah, M. H., Alsyouf, A., ... & Ali, R. A. (2022). Antecedents of big data analytic adoption and impacts on performance: contingent effect. Sustainability, 14(23), 15516. HTTPS://DOI.ORG/10.3390/SU142315516.
Mansour, M., Al Zobi, M. T., Saleh, M. W., Al‐Nohood, S., & Marei, A. (2023B). The board gender composition and cost of debt: Empirical evidence from Jordan. Business Strategy & Development. doi.org/10.1002/bsd2.300
Mansour, M., Mo’taz Al Zobi Jordan, M. S., Daoud, L., & Marei, A. (2023A). DOES EXECUTIVE COMPENSATION MATTER TO BANK PERFORMANCE? ExPERIMENTAL EVIDENCE FROM JORDAN. http://dx.doi.org/10.21511/bbs.18(3).2023.14.
Mansour, M., Saleh, M. W., Marashdeh, Z., Marei, A., Alkhodary, D., Al-Nohood, S., & Lutfi, A. (2024). Eco-Innovation and Financial Performance Nexus: Does Company Size Matter? Journal of Open Innovation: Technology, Market, and Complexity, 100244.
Marei, A. (2022). The effect of e-procurement on financial performance: Moderating the role of competitive pressure. Uncertain Supply Chain Management, 10(3), 855-866.
Marei, A. (2023). Financial performance persistence in Islamic and conventional fund family: Developing market evidence. Decision Science Letters, 12(4), 659-670.
Marei, A., Abou-Moghli, A., Shehadeh, M., Salhab, H., & Othman, M. (2023). Entrepreneurial competence and information technology capability as indicators of business success. Uncertain Supply Chain Management, 11(1), 339-350.
Marei, A., Al-Haddad, S., Daoud, L., Habashneh, A., Fariz, R., & Aldamisi, R. (2022). The impact of innovation on customer satisfaction in the commercial banks: Business performance as a mediating variable. Uncertain Supply Chain Management, 10(3), 887-894.
Marei, A., Ashal, N., Abou-Moghli, A., Daoud, L., & Lutfi, A. (2024). The effect of strategic orientation on operational performance: the mediating role of operational sustainability. Business Strategy Review, 5(1), 346-355.
Miller, D. (2019). The resource-based view of the firm. In Oxford Research Encyclopedia of Business and Management.
Min, S., So, K. K. F., & Jeong, M. (2021). Consumer adoption of the Uber mobile application: Insights from the diffusion of innovation theory and technology acceptance model. In Future of tourism marketing (pp. 2-15). Routledge.
Mujalli, A., & Almgrashi, A. (2020, December). A conceptual framework for generalized audit software adoption in Saudi Arabia by government internal auditing departments using an integrated institutional theory-TOE model. In 2020 IEEE Asia-Pacific Conference on Computer Science and Data Engineering (CSDE) (pp. 1-8). IEEE.
Nguyen, H., Tran, T. H. M., NGUYEN, T. H. Y., & TRUONG, D. D. (2021). The influence of competitive advantage on financial performance: A case study of SMEs in Vietnam. The Journal of Asian Finance, Economics and Business, 8(5), 335-343.
Normahazan, N. N., Mohamed, I. S., & Rozzani, N. (2020). Drivers contributing to the implementation of generalized audit software (GAS) within audit firms in Malaysia. Business and Economic Research, 10(2), 341-354.
Patton, W., & McMahon, M. (2021). Career development and systems theory: Connecting theory and practice. In Career Development and Systems Theory. Brill.
Pumplun, L., Tauchert, C., & Heidt, M. (2019). A new organizational chassis for artificial intelligence-exploring organizational readiness factors.
Qin, Z., & Chen, P. K. (2022). Enhancing the resilience of sustainable supplier management through the combination of win-win lean practices and auditing mechanisms—An analysis from the resource-based view. Frontiers in Environmental Science, 10, 962008.
Rejeb, A., Keogh, J. G., Simske, S. J., Stafford, T., & Treiblmaier, H. (2021). Potentials of blockchain technologies for supply chain collaboration: a conceptual framework. The International Journal of Logistics Management, 32(3), 973-994.
Rogers, E. M. 2003. Diffusion of innovations. New York: Free Press.
Rogers, W. A., & Fisk, A. D. (2010). Toward a psychological science of advanced technology design for older adults. Journals of Gerontology Series B: Psychological Sciences and Social Sciences, 65(6), 645-653.
Saad, M., Lutfi, A., Almaiah, M. A., Alshira’h, A. F., Alshirah, M. H., Alqudah, H., ... & Abdelmaksoud, O. (2022). Assessing the intention to adopt cloud accounting during COVID-19. Electronics, 11(24), 4092.
Salijeni, G., Samsonova-Taddei, A., & Turley, S. (2021). Understanding how big data technologies reconfigure the nature and organization of financial statement audits: A socio-material analysis. European Accounting Review, 30(3), 531-555.
Sandri, S., Hussein, H., & Alshyab, N. (2020). Sustainability of the energy sector in Jordan: Challenges and opportunities. Sustainability, 12(24), 10465.
Sayginer, C., & Ercan, T. (2020). Understanding determinants of cloud computing adoption using an integrated diffusion of innovation (DOI)-technological, organizational, and environmental (toe) model. Humanities & Social Sciences Reviews, 8(1), 91-102.
Serpeninova, Y., Makarenko, S., & Litvinova, M. (2020). Computer-assisted audit techniques: Classification and implementation by auditor. Public Policy and Accounting, (1 (1)), 44-49.
Shahadat, M. H., Nekmahmud, M., Ebrahimi, P., & Fekete-Farkas, M. (2023). Digital Technology Adoption in SMEs: What Technological, Environmental, and Organizational Factors Influence in Emerging Countries? Global Business Review, 09721509221137199.
Shaheen, N., Al-Haddad, S., Marei, A., & Daoud, L. (2023). The Effect of Creativity on Entrepreneurial Behavior: The Moderating Role of Demographics. Information Sciences Letters, 12(3), 1365-1372.
Sharabati, A., Almokdad, N., Marei, A., & Abusaimeh, H. (2023). Competitive strategy development through green supply chain practices. Uncertain Supply Chain Management, 11(4), 1507-1518.
Siew, E. G., Rosli, K., & Yeow, P. H. (2020). Organizational and environmental influences in the adoption of computer-assisted audit tools and techniques (CAATTs) by audit firms in Malaysia. International Journal of Accounting Information Systems, 36, 100445.
Sulaiman, H., & Magaireah, A. I. (2014, November). Factors affecting the adoption of integrated cloud-based e-health record in healthcare organizations: A case study of Jordan. In Proceedings of the 6th International Conference on Information Technology and Multimedia (pp. 102-107). IEEE.
Wadho, W., & Chaudhry, A. (2018). Innovation and firm performance in developing countries: The case of Pakistani textile and apparel manufacturers. Research Policy, 47(7), 1283-1294.
Wamba-Taguimdje, S. L., Fosso Wamba, S., Kala Kamdjoug, J. R., & Tchatchouang Wanko, C. E. (2020). Influence of artificial intelligence (AI) on firm performance: the business value of AI-based transformation projects. Business Process Management Journal, 26(7), 1893-1924.
Weiner, B. J. (2020). A theory of organizational readiness for change. Handbook on implementation science, 215-232.
Wijayanto, A., Dzulkirom, M., & Nuzula, N. F. (2019). The effect of competitive advantage on financial performance and firm value: evidence from Indonesian manufacturing companies. Russian Journal of Agricultural and Socio-Economic Sciences, 85(1), 35-44.
Zaini, M. K., Masrek, M. N., Johari, M. K., Sani, A., & Anwar, N. (2018). Theoretical Modeling of Information Security: Organizational Agility Model based on Integrated System Theory and Resource-Based View. International Journal of Academic Research in Progressive Education and Development, 7(3).
Zhang, J., Tan, Y., Zhang, T., Yu, K., Wang, X., & Zhao, Q. (2020A). Natural gas market and underground gas storage development in China. Journal of Energy Storage, 29, 101338.
Zhang, Q., Cao, M., Zhang, F., Liu, J., & Li, X. (2020B). Effects of corporate social responsibility on customer satisfaction and organizational attractiveness: A signaling perspective. Business ethics: A European Review, 29(1), 20-34.