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This study aims at investigating the extent of SysTrust’s framework (principles and criteria) as an internal control approach for assuring the reliability of accounting information system (AIS) were being implemented in Jordanian business organizations.

The study is based on primary data collected through a structured questionnaire from 239 out of 328 shareholdings companies. The survey units were the shareholding companies in Jordan, and the single key respondents approach was adopted. The extents of SysTrust principles were also measured. Previously validated instruments were used where required. The data were analysed using t-test and ANOVA.

The results indicated that the extent of SysTrust being implemented could be considered to be moderate at this stage. This implies that there are some variations among business organizations in terms of their level of implementing of SysTrust principles and criteria. The results also showed that the extent of SysTrust principles being implemented was varied among business organizations based on their business sector. However, there were not found varied due to their size of business and a length of time in business (experience).

This study is only conducted in Jordan as a developing country. Although Jordan is a valid indicator of prevalent factors in the wider MENA region and developing countries, the lack of external validity of this research means that any generalization of the research findings should be made with caution. Future research can be orientated to other national and cultural settings and compared with the results of this study.

The study provides evidence of the need for management to recognize the importance of the implementation of SysTrust principles and criteria as an internal control for assuring the reliability of AIS within their organizations and be aware which of these principles are appropriate to their size and industry sector.

The findings would be valuable for academic researchers, managers and professional accounting to acquire a better undemanding of the current status of the implementation of the SysTrust principles (i.e., availability, security, integrity processing, confidentiality, and privacy) as an internal control method for assuring the reliability of AIS by testing the phenomenon in Jordan as a developing country.

The purpose of this study is to examine whether the three principles in the SysTrust^® service converge on a single construct to measure potential users' trust in the reliability of a system, and whether trust in the reliability of a system, as defined by the three SysTrust principles, affects potential users' intent to use the system.

In this study, the authors provide potential users with hands‐on experience with the online accounting system offered by Oracle Small Business Suites^®. The authors subsequently assess their perception of the extent to which the system meets the three SysTrust principles, and their intent to use the system.

The results show that potential users' perceptions of the three SysTrust principles converge on one factor, suggesting that they are indicative of the trust in system reliability as proposed by the AICPA and CICA. Moreover, the study shows that trust in system reliability, as defined by the three SysTrust principles, influences potential users' intent to adopt an online system.

This study is the only one to provide evidence that the SysTrust principles provide a valid means to holistically assess system reliability as needed by potential users of a system. This study also extends the Technology Acceptance Model (TAM) by including two unique trust components in the examination of online behaviors. The extended TAM shows that potential users' trust in system reliability and their trust in the internet interactively influence the intentions of these users to adopt online systems.

When decision makers encounter new assurance services that can be customized for individual clients, they must include them in their pre-existing categorization of assurance, a cognitive task known as postclassification. This paper draws upon three literatures (classification research in accounting, theory of assurance, and cognitive psychology) in order to suggest how this task might be modeled and studied empirically, using the example of SysTrust™. The role of a necessary condition for successful postclassification called the category use effect (Ross, 2000), in which decision makers are reminded of pre-existing categories when they learn to use new categories, is explained.

The purpose of this paper is to explore the perceptions of auditors in Egypt toward the role that continuous auditing (CA) can play in offsetting the challenges facing the quality of Internet-reported financial information. The paper also examines the impact of audit firm type and years of experience on these perceptions.

Ninety-six auditors working in the Big 4 and large local audit firms are surveyed to attain their perceptions on the issues examined. Chi-square, Mann–Whitney and t-test are used to test the research hypotheses.

The overall results indicate that the majority of auditors in Egypt agree that implementing CA can offset the challenges associated with the Internet financial reporting (IFR) environment. The results also reveal that there are significant differences between auditors working in Big 4 audit firms and those working in local firms regarding the perceptions of the effect of CA on some aspects of the timeliness of information.

The paper extends the stream of research on both CA and IFR that confirms that the widespread use of the Internet in disclosing financial information continues to be a worrisome problem for auditing firms.

The paper provides insights into the challenges facing auditing in the IFR environment and how implementing CA can help offset these challenges.

To the best of our knowledge, this paper is the first to examine issues related to CA in the IFR environment in the Middle East and, in particular, Egypt.

Financial statements are not as important to investors as they once were, as technology has changed the way companies create value today. While these changes pose serious threats to the economic viability of auditing, they also create new opportunities for auditors to pursue. Both the American Institute of Certified of Public Accountants and the Canadian Institute of Chartered Accountants (CICA) Task Force on Assurance Services have identified continuous auditing as a service that should be offered. Continuous auditing is significantly different from an annual financial statement audit. A latest research report produced by the CICA defines a continuous audit as: “a methodology that enables independent auditors to provide written assurance on a subject matter using a series of auditors’ reports issued simultaneously with, or a short period of time after, the occurrence of events underlying the subject matter.” However, continuous auditing would present significant technical hurdles. These technical hurdles could be overcome if certain conditions exist. Computer‐assisted audit tools (CAATs) are one of the conditions that must exist in order to conduct the continuous auditing. CAATs are defined as computer‐assisted tools that permit auditors to increase their productivity, as well as that of the audit function. Therefore, with the real‐time accounting and electronic data interchange popularizing, CAATs are becoming even more necessary. The demand for timely and forward‐looking information hints that the continuous audit will eventually replace the traditional audit report on year‐end results.

Given the growing interest in the topic, both in practice and academia, it is timely and important to examine the concept of continuous assurance (CA) and the possible paths along which such services will evolve. There has been a tendency to see CA purely from the point of view of its technological enablers. As such, it has virtually been taken for granted that CA will follow as a matter of course. What has been less thought through is the business architecture that must underlie CA. In particular, we show that the key driver of CA is the demand for it. While there may be many economic transactions between the company and its stakeholders that could benefit from the provision of CA, there is no guarantee that CA is either cost effective—the only way of enhancing efficiency—or actually has to be continuous. Other factors that will affect the development of CA are the need for a new infrastructure to pay for it, as well as concerns about the independence of the assurors. We also identify some important research issues.

Provide a better understanding of the functionalities and benefits of the procurement card technology (P‐Card), and examines the card's impact on management control and the audit function.

Describes the recent published works on P‐Card's benefits in costs reduction and data integration with information systems, aiming to provide comprehensive research and practical advices.

Provides information about the impact of P‐Card on business processes, along with opportunities to set managerial reports. The future of P‐Card technology is elaborated in order to broadening P‐Card usage.

To explain the determinants of and outcomes from the adoption and usage of P‐Card, contingency variables such as size, business environment, and structure may be examined. Also, studies on P‐Card have only used the survey method as the way to gather information, while interviews, observation, and system documentation examination should be performed to corroborate the survey results obtained. Intangible benefits such as improved decision‐making, better management control, or improved job satisfaction should be considered to provide more robust assessment of P‐Card usage and benefits.

A useful source of information to help management auditors to take proactive approaches to improve business efficiency, design effective control systems, and streamline accounting processes.

The paper describes ways to integrate P‐Card data directly to computer‐based accounting information systems via electronic posting to the ledger offered by software capabilities.

This study aims to investigate the impact of external auditor–cloud specialist engagement on cloud auditing challenges from the perspective of auditors from the Association of Certified Public Accountants in a developing country as an example of Middle East emerging economies.

A quantitative research design was used to assess the influence of external auditor–cloud specialist engagement on three main cloud auditing challenges (i.e. technology security, regulatory standards and strategy). Data collection was conducted through field and online surveys. A total of 201 (181 male and 20 female) auditors made up a sample of a developing country’s economy. In addition, structural equation modelling was performed to test the proposed hypotheses of the study’s conceptual model.

The study found a significant effect of external auditor–cloud specialist engagement on overcoming the challenges of cloud auditing. Results showed that using IT specialists helps overcome strategic challenges more than other kinds of challenges, such as technology security and organisational standards.

The findings suggest that efforts to promote cloud auditing in organisations may succeed if the focus is on overcoming cloud auditing challenges and highlighting the external auditor–cloud specialist engagement to enhance job performance.

This study is one of the few studies that analyse the impact of external auditor–cloud specialist engagement on cloud auditing challenges by adopting a quantitative approach from the perspective of auditors from the Iraqi Association of Certified Public Accountants.

Based on the technology acceptance model theory, this study aims to explore whether perceived usefulness (PU), perceived ease of use (PE) and the availability to embrace technology (AET) influence the intention to accept an enterprise resource planning (ERP) system in Jordanian companies. It also analyses the influence of the intention to accept ERP system on ERP system adoption. More crucially, the current research fills a gap in earlier investigations by exploring the influence of adopting an ERP system on accounting information quality moderated by a company size.

This research seeks to provide evidence about the study context from Jordanian companies, as the research population and sample consist of all companies listed on the Amman Stock Exchange in 2022 (totally 170 companies). This signifies that the research method is a complete survey of the study population. The core data were collected using an online survey via Google Forms. It was emailed to the selected companies’ chief financial officers. Because each company received one online survey questionnaire, this unit of analysis is a company. Finally, 141 questionnaires were returned, reflecting an 82.94% response rate.

Empirically, the findings reveal that PU, PE and AET influence the intention to accept an ERP system, and that there is a positive relation between the intention to accept an ERP system and ERP system adoption. Furthermore, ERP system adoption positively influences relevance and faithful representation of accounting information moderated by company size.

This research adds to the accounting information quality literature by investigating the direct influence of ERP system adoption. Furthermore, the findings show the effectiveness of ERP system adoption and its regulatory roles in companies. Finally, this research was conducted to provide empirical knowledge on ERP system adoption in developing countries, notably Jordan.

This paper reports on the research conducted into the adaptations Canadian public sector auditors have made to the emergence of e‐commerce and e‐business in the delivery of public services.

A comprehensive review of the literature was completed as a foundation for creating a semi‐structure interview questionnaire used in a series of interviews with audit executives from 20 audit organizations in Canada's public sectors.

The study found a distinct disconnect between what is reported in the literature and what has actually happened in practice. Practicing auditors do have a significant interest in the impact of e‐business on the audit profession specifically and on their client organizations generally. But there is significant disagreement about whether e‐business constitutes just another set of technologically mediated changes, not much different from the many others of the past 30 years, or whether e‐business is truly disruptive in nature. The consequence of this disagreement is difference in audit practice among constituencies and highly variable dependency on external expertise in favour of developing internal capacity.

The research is limited to internal auditors of public sector organizations in Canada.

A key area for future research is the impact on e‐business on horizontality of management practice in the public sector and the need for more holistic audit interventions.

The paper identifies key differences between what is said in the literature and what is done on the ground. It identifies key lessons from audit experience related to evolving e‐government, including the management of new risks. The research is valuable to both researchers and practicing public sector audit executives alike.