The importance of computer-assisted auditing techniques (CAATs) is widely acknowledged by auditors. However, the current usage of CAATs is not as broad as expected. In this work, the technology–organization–environment framework is used to establish and analyze the organizational factors affecting the post-adoption usage of CAATs. This study also determines whether or not the use of CAATs enhances the audit process. Top management commitment is introduced as a variable that moderates audit firms’ use of CAATs and audit performance. The data used in this work were obtained from auditors of audit firms in Jordan. Analysis results reveal that CAAT usage is affected by the cost–benefit of technology, firm size, readiness and competitive pressure. By contrast, technology compatibility and the complexity of the accounting information systems of clients do not appear to influence CAAT usage. Top management directly influences audit performance and is thus crucial in dictating how auditors utilize CAATs. However, it does not exert a moderating effect (top management × audit firm’s use of CAATs) between audit firms’ use of CAATs and audit performance. Moreover, the use of CAATs improves the overall audit process of audit firms.

The use of e-procurement aids organisations in reducing business costs, broadening their market access and simplifying purchasing processes. However, in Jordan, only 27.6% of firms utilise e-procurement systems. Hence, the usage of e-procurement systems by Jordanian firms is still in its infancy. In this work, the technology, organisation and environment (TOE) factors affecting the use of e-procurement systems by large firms in Jordan were investigated. Previous studies have reported inconsistent findings with regard to the antecedent factors that may affect e-procurement usage. Therefore, this work aimed to determine the factors related to e-procurement usage and whether or not top management support moderates the relationship between TOE factors and e-procurement usage. Results revealed that all TOE factors used in this study influenced the e-procurement usage of the firms. Moreover, the moderating role of top management support was found to be positively related to relative advantages and organisational readiness and negatively related to complexity.

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This research examines how social media marketing affects brand image, brand trust, and purchase intention in the context of beauty centers in Jordan. The study presents a model that outlines the influence of social media marketing strategies on customer behavior. To support the proposed model, a quantitative method was employed to collect data through online surveys. The sample consisted of 374 respondents selected through non-probability convenience sampling techniques. The data was analyzed using PLS-SEM methodologies by Smart PLS, which is appropriate for exploratory research. The findings indicate that social media marketing has a noteworthy effect on brand image and brand trust. In addition, the study found that brand trust and brand image have a substantial influence on purchase intention. The relationship between brand image and brand trust accounts for 70% of the variance in purchase intention. Furthermore, social media marketing explains 45% of the variance in brand image, while it explains 55% of the variance in brand trust.

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