When the Corona-virus pandemic hit the world, executing and performing the jobs of the remote world became an imperative, this pandemic became as motivator to create this study which aimed to reveal the advantages and threats that encounter the implementing of Cloud Accounting Information Systems CAIS from the view point of external auditors. For that purpose, a questionnaire was developed and distributed then from 198 valid questionnaires which were analyzed by a T- test. It has been found that the main advantages are a reduction of labor and overtime costs because of the ability to access the system from anywhere, while penetration, interruption, and confidentiality are the main threats, also it was found that there is a strong relationship between implementing cloud accounting information systems (CAIS) and the limiting manipulation of financial information. The study therefore recommended upgrading the security procedures of cloud accounting systems and holding courses for auditors to enhance their abilities in auditing CAIS.

The present study aims to explore if the earning management practices differ for companies adopted Enterprise Resources Planning (ERP) systems within three categories (Bank and Insurance, Services, and Manufacturing) companies of listed (ERP)’s companies in Amman Stock Exchange (ASE). Therefore, their financial statements from 2012 to 2019 have been analysed depending on modified Jones model (1995). The study revealed that there is a positive relationship between (ERP)’s manufacturing sector companies with earning management practices, while there is no statistically significant correlation between the (ERP)’s services sector companies, (ERP)’s bank and insurance sector companies with earning management. Also, it doesn’t matter of adopting ERP systems to be engaged or not with earning management practices. Therefore, the study recommends users of manufacturing companies’ financial statement to focus on the increase inside financial statements of manufacturing sector

Despite the expanding global usage of mobile phones in money transactions, the adoption of mobile payment systems in Jordan remains slow. This study employed the technology acceptance model (TAM) to identify the factors with a potential impact on mobile payment systems acceptance. The impact of perceived privacy (PP) and the mediating function of perceived certainty (PC) on the behavioral intention (BI) of mobile payment systems among Jordanian ministries were examined. Data obtained from 270 respondents were analyzed using partial least-squares structural equation modeling (PLS-SEM). The empirical findings show a positive link between perceived usefulness (PU) and PC on the BI of mobile payment systems. The mediation analysis demonstrated that PC partially mediated the association of PP with the BI of mobile payment systems. The final section concluded the paper by presenting the key theoretical and practical ramifications, as well as the research’s limitations and future directions.