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In this digital age, fraudulent practices are among the most challenging that organizations must be aware of due to the increasing use of online transactions. This also applies to the banking sector whose business has become more complex with the recent developments in information and communication technology, which has changed the nature of bank f...
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Context 1
... these results provide compelling evidence in favor of the structural model's fitness for evaluating the hypothesized impact of cybersecurity dimensions on fraud prevention within the context of Jordanian commercial banks, as mentioned by AL- Zyadat et al. (2022). Table 2, which presents the results of the path coefficients, offers a more detailed insight into the specific impacts under investigation, shedding light on the direct relationships between the variables of interest. The findings presented in Table 2 offer substantial support for all of the research hypotheses pertaining to the impact of cybersecurity constructs on fraud prevention within Jordanian commercial banks. ...
Context 2
... 2, which presents the results of the path coefficients, offers a more detailed insight into the specific impacts under investigation, shedding light on the direct relationships between the variables of interest. The findings presented in Table 2 offer substantial support for all of the research hypotheses pertaining to the impact of cybersecurity constructs on fraud prevention within Jordanian commercial banks. Moreover, these results provide valuable insights into the varying magnitudes of effect among these dimensions. ...
Citations
... The documentation process, as stated in the International Auditing Standard (230), is the process of creating documents (working papers) that document the audit process in terms of procedures, evidence, and results, whether in the form of stored such as information, films, electronic media, or any other form in which it is kept it the auditor must document any significant evidence and evidence that supports his opinion (Kayikci & Khoshgoftaar,2024). Tariq et al. (2024). argues that electronic auditing of Jordanian commercial banks is of high importance, and identifying electronic audit samples is considered one of the most important procedures, and then documenting the electronic audit procedures. ...
This research aimed to identify the impact of electronic audit procedures in all their dimensions, which are (planning the audit process, examining and evaluating the internal control system over electronic operation, evidentiary evidence in terms of adequacy and timing of obtaining it, documenting electronic audit procedures, identifying electronic audit samples) on the quality of financial reports in Jordanian commercial banks in light of corporate gov-ernance The descriptive analytical approach was followed for the study, and to achieve the primary objective of the study, a questionnaire was developed and distributed to (13) Jordanian commercial banks, and (170) questionnaires were distributed to those working in the field of accounting and auditing. (143) questionnaires were retrieved, with a percentage of (84%) of the fully distributed banks, and (9) questionnaires were excluded due to incomplete filling out (6%). The data was processed using the Statistical Package for the Social Sciences (SPSS) program, such as the Pearson correlation coefficient, Cronbach alpha test, multiple regression test, and hierarchical regression test The research reached several results, most notably: commercial banks interested in electronic auditing procedures, by paying attention to all dimensions of electronic auditing, and the presence of a positive impact of institutional governance on the quality of financial reports in commercial banks. Based on the results, it recommends increasing the interest of Jordanian commercial banks in electronic auditing procedures to increase the quality of its financial reports, and the necessity of using modern technological means and methods and electronic auditing techniques in the audit process. JEL classification: M42, G32, G34, K40
... As fraudes são uma ameaça significativa para as empresas e organizações, sendo responsáveis por bilhões de fundos perdidos nos setores públicos e privados, afetando a integridade, eficiência e estabilidade financeira ao redor do mundo (Solomon et al., 2023). Além disso, as fraudes podem levar a consequências como prejuízos à imagem da empresa, quebra de confiança, desafios financeiros, abandono de projetos, falhas e liquidações de organizações, serviços ou operações ineficientes e, em casos extremos, falência individual e angústia econômica (Samuel & Augustine, 2022;Tariq et al., 2024). ...
... É necessário que os auditores e as empresas compreendam a importância das novas tecnologias e habilidades exigidas para usá-las de forma apropriada, oferecendo assim, uma auditoria atualizada que seja mais inteligente, mais digitalizada e que seja capaz de enfrentar as ameaças internas e externas às quais as organizações estão sujeitas (Eke et al., 2023). Esses esforços têm como objetivo proteger os ativos, a reputação e o bem-estar financeiro da organização, implementando medidas, táticas, métodos e melhores práticas para identificar e mitigar os riscos de fraude antes que causem prejuízos (Solomon et al., 2023;Tariq et al., 2024). ...
Esse estudo tem por objetivo analisar as técnicas de dissuasão, detecção e prevenção de fraudes financeiras mais pesquisadas entre os anos de 2019 a 2024, por meio de uma revisão sistemática da literatura usando o método ProKnow-C. Para isso, foram selecionados 45 artigos encontrados nas bases de dados Scopus, Google Scholar e Web of Science e 12 relatórios encontrados em sites de auditoria, para compor o portfólio bibliográfico. Por meio da análise sistêmica do portfólio de artigos, separada pelos três tipos de técnicas, foram encontrados oito tipos de ferramentas, divididos em três status. Dentre os achados da pesquisa, foi identificado que a técnica de detecção é a mais pesquisada e que dentro dessa técnica o Controle Interno, o Machine Learning e as Tecnologias/Softwares são as ferramentas mais abordadas, evidenciando uma ação mais reativa no combate à fraude do que preventiva. Por meio da análise das tendências futuras evidenciadas nos relatórios de sites de auditoria, foi possível observar que a tecnologia é o tema mais citado e discutido entre as empresas de auditoria e associações relacionadas ao combate à fraude, tendo vertentes diversas como: o Machine Learning, as biometrias e a base de dados. Essa pesquisa buscou contribuir na identificação das técnicas e ferramentas mais pesquisadas e evidenciadas como tendências futuras, além de comparar as pesquisas de métodos tradicionais com abordagens inovadoras e uso de tecnologias emergentes, ampliando a discussão sobre a evolução no combate às fraudes.
... A sampling strategy was adopted for primary data collection to address the broader research population and study restrictions. In order to ensure the generalizability of findings, a convenience sampling method was utilized, with a requirement of at least 150participants, aligning with the recommendations of [91]. Consequently, the research instrument was distributed to 180managers. ...
This research aims to provide a comprehensive analysis of the impact of applying the Six Sigma methodology on organizational flexibility in the context of the Jordanian Customs Department (JCD). The research seeks to understand the relationship between Six Sigma practices and organizational agility, which is vital for a department to respond effectively to market challenges and organizational changes. The research used a quantitative survey approach to collect data, and data analysis was done using structural equation modeling (SEM) to determine the relationships between variables. The results showed a positive relationship between Six Sigma implementation and JCD flexibility, as adopting Six Sigma practices improved process efficiency and increased organizational flexibility. Based on the findings, recommendations were made including strengthening Six Sigma capabilities, promoting a culture of continuous improvement, and leveraging data analytics to enhance operational effectiveness and responsiveness within JCD. This research contributes to providing empirical evidence on the impact of Six Sigma on organizational resilience in the public sector and provides practical recommendations for organizations seeking to improve their operational performance and adapt in a dynamic and competitive environment.
... The growing use of innovative technologies is accelerating progress and accessibility across various fields [1][2][3][4][5][6][7][8], leading organizations in all sectors to constantly adapt to challenges and opportunities from technological advancements and changing market dynamics [9][10][11]. Therefore, the substantial role of AI cannot be ignored, as it possesses the capability to revolutionize the economic framework of SMEs [12]. ...
In a period where interest in Artificial Intelligence (AI) is rapidly increasing, there remains a notable research gap, especially in the context of AI adoption in Small and Medium Enterprises (SMEs). This study seeks to address this gap by investigating AI acceptance in Jordanian SMEs. Considering Jordan’s cultural environment of high uncertainty avoidance, the research focuses on the role of perceived trust on AI adoption. It utilizes the Stimulus-Organism-Response (S–O–R) framework in combination with the Technology Acceptance Model (TAM) to thoroughly examine these perceptions and their impact on acceptance factors. The study employs Structural Equation Modeling (SEM) to rigorously test its measurement and structural models. Its findings, which corroborate all proposed hypotheses, highlight the essential role of perceived trust in fostering a positive attitude towards AI among Jordanian SMEs.
... There is a growing consensus that the innovative use of cutting-edge information and communication technologies offers new opportunities to accelerate human progress in various sectors [1][2][3][4]. Information technology (IT) developments have facilitated easier access to healthcare, extended universal health coverage to more individuals, and protected health emergencies [3,[5][6][7]. ...
Electronic Health Records (EHR) are essential in modern healthcare, underpinning e-health initiatives. This study conducts a bibliometric analysis using VOSviewer software toanalyze data from the Scopus database. The examination of a vast array of 10,701 EHR-related documents from 1991 to 2023 aims to highlight the growth, current trends, and prospects for the future. This study observed a significant increase in EHR-related publications over the years, predominantly led by the United States, with substantial input from the United Kingdom, China, and India. In the Arab region, Saudi Arabia, Egypt, Jordan, the United Arab Emirates, Qatar, and Morocco are notable contributors, with institutions like King Saud University at the forefront of Arab academic research. Key terms such as EHR, machine learning, and blockchain dominate, indicating a focus on advanced technology in healthcare. The study also stresses the importance of addressing privacy, security, and patient safety in EHR research. This comprehensive examination is anticipated to make a significant impact on the field, providing a solid understanding of the role of EHR in healthcare and influencing future research and policymaking in this area.
... The convergent validity, composite reliability, and discriminant validity were checked according to the procedure prescribed by (Muda et al., 2022) The findings that emerged from the estimates depicted in Table 1 reaffirmed substantive and positive convergent validity with regard to the relations between the measures of the underlying constructs and their respective factors of loading, which ranged from 0.611 to 0.813. These loadings exceeded the 0.50 cutoff suggested by Tariq et al. (2024). The measure of convergent validity, which is the Average Variance Extracted (AVE), was established to show values ranging from 0.522 to 0.604 for all constructs, surpassing the accepted threshold of 0.5, as per (Zuhri et al., 2023). ...
With the rapid advancement of blockchain technology, SMEs face an opportunity to leverage decentralized ledger systems to address longstanding challenges related to financial transparency. This study aims to assess the implications of blockchain adoption for SMEs operating in the Jordanian context, focusing on its potential to improve accountability, trust, and efficiency in financial operations. Drawing on quantitative research methods, this paper examines the current state of financial transparency using a structural equation modeling approach of 215 surveys. The findings indicated that there is a positive impact of block-chain technology on enhancing financial transparency. The findings of this research contribute to both academic understanding and practical implications for policymakers, regulators, and SMEs in Jordan seeking to enhance financial transparency through blockchain technology. By shedding light on the positive impact of blockchain on financial transparency in the Jordanian SME sector, this paper aims to inform strategic decision-making and stimulate further research in this emerging field. Ultimately, it underscores the transformative potential of block-chain technology in promoting accountability, trust, and eco-nomic development among SMEs in Jordan and beyond.
... A sampling strategy was adopted for primary data collection to address the broader research population and study restrictions. In order to ensure the generalizability of findings, a convenience sampling method was utilized, with a requirement of at least 200 participants, aligning with the recommendations of [55,62]. Consequently, the research instrument was distributed to 300IT professionals. ...
This study investigates how the quality of electronic archiving impacts organizational development in Jordanian private hospitals. It assesses various dimensions of organizational development, including effectiveness, efficiency, data management, and decision-making processes. Quantitative data was collected from 217 IT professionals across multiple private hospitals in Jordan. Statistical methods, notably Structural Equation Modeling (SEM), were utilized to examine the relationship between electronic archiving quality and organizational development indicators. Findings reveal a significant positive influence of high-quality electronic archiving systems on various organizational development components in private hospitals. These systems streamline administrative tasks, improve information accessibility and accuracy, facilitate collaboration among healthcare practitioners, and support evidence-based decision-making. The study underscores the importance of investing in advanced electronic archiving technology to align with the development objectives of Jordan's private hospitals. By offering empirical evidence, this research contributes to understanding how electronic archiving quality fosters organizational growth in Jordanian private healthcare facilities, providing insights for strategic decision-making and investments to promote continuous development and expansion in private healthcare organizations.
... Technology management involves strategically overseeing and directing technology systems, innovations, and capabilities within an organization [55][56][57][58][59][60][61]. This discipline encompasses activities such as identifying technological opportunities, effectively utilizing technological assets and aligning technology initiatives with the organization's strategic and operational goals [62][63][64][65][66][67][68][69][70][71][72][73][74][75][76][77][78][79][80]. At its core, technology management bridges the gap between technological advancements and business strategy to secure a sustained competitive advantage. ...
The study aims to understand evolving trends and patterns in technology management research. Given the critical role of technology management in shaping organizational strategy and operations, a systematic analysis is necessary to explore how this field has evolved, identify the most researched areas, and determine which countries and institutions are leading in this domain. The primary objective of the study is to conduct a comprehensive bibliometric review of technology management research. Using bibliometric techniques, the study investigates contemporary trends in technology management. Utilizing VOSviewer version 1.6.20, the research focused on the Web of Science (WoS) database, targeting publication titles that include the keyword “technology management.” This method yielded a dataset of 413 relevant publications, which were analyzed to determine trends in publication frequency, geographical distribution, institutional contributions, disciplinary diversity, and keyword prominence. By identifying leading countries, institutions, and interdisciplinary contributions, the study highlights how technology management practices have adapted to changing technological and market demands.
... Transitioning to the economic sphere, recent studies show that worker mobility influences business decisions on adopting new technologies like machine learning, revealing complex dynamics [8,[51][52][53][54][55][56][57][58][59]. Businesses tend to adopt new technologies when they perceive a return on investment, either through enhanced productivity or competitive advantage [60][61][62][63][64][65][66][67][68][69]. ...
This study addresses the complexities of adopting machine learning (ML) technologies across various industry sectors, despite their recognized benefits. It aims to conduct a bibliometric review of ML adoption, providing an in-depth analysis of how ML technologies have been developed and integrated across different fields. Employing bibliometric analysis with VOSviewer v.1.6.20 software and the Web of Science (WoS) database, this study explores trends in ML adoption. The implications of this research are significant, impacting both academic research and industry practices. Academically, it enriches the literature on ML by highlighting key works, trends, and gaps that could steer future research directions. For industry professionals, the study provides insights into effective ML adoption strategies and underscores the challenges that need addressing to fully leverage ML technologies.
... Last page of DNC cyber security documents including Cyber threat intelligence alignment DNC: The fire mute of key incidents 2016: Timeline of events. As early as 2016, constructive affairs of the DNC observed unexplainable events on the networks [6]. By these times since beginning 2016 or thereabouts DNC secured CrowdStrike to investigate the hack. ...
The CrowdStrike incident is also helpful in evaluating the understanding of who is defending from cyber-attacks and what methods are being used. This pen works on the deep understanding of how this attack was performed, how the adversary detailed it step by step, what TTPs were used, and what an APT is at all. Deconstructing the CrowdStrike incident, this research shows how intruders implant themselves in the enterprise network and how this intrusion can be repelled or at least made less impactful towards preemptive security measures, real time threat intelligence, and effective response actions. This study also looks into how machine learning and AI based tools respond to and prevent cyber-attacks. Conclusions indicate progress and attacks in cyberspace, and the need for new approaches in protection of systems from such incidents. Keywords: CrowdStrike Incident; Cybersecurity breaches; Advanced persistent threats (APT); Threat intelligence; Vulnerability exploitation; Data breaches
