IT governance is a framework that manages the efficient use of information technology within an organization, focusing on strategic alignment, risk management, resource management, performance measurement, compliance, and value delivery. This study investigates the role of IT governance in...

The main aim is to investigate the impact of artificial intelligence (AI), Industry 4.0 readiness, and Technology Acceptance Model (TAM) variables on various aspects of accounting and auditing operations. To evaluate the associations between the variables, the research design employs a mediation...

The present study aims to explore the factors influencing the utilization of Information audit in the context of Egypt and Jordan, with specific attention given to the role of artificial intelligence (AI). A sample of 443 respondents participated in the study, and data collection was carried out...