“…Several researchers consider the information systems and in particular the information technology (IT) and its flexibility as an enabler to achieve the desired competitive advantages, and as a crucial support to operational and strategic business decisions (Alkalha, et al, 2012;Almajali & Tarhini, 2016;Altamony et al, 2012;Hajir & Al-Dalahmeh, 2015;Kanaan & Gharibeh, 2013;Kateb, et al, 2015;Khwaldeh et al, 2017;Maqableh & Karajeh, 2014;Masa'deh & Shannak, 2012;Masa'deh et al, 2008Masa'deh et al, , 2013Masa'deh et al, , 2015Obeidat et al, 2012Obeidat et al, , 2013Shannak et al, 2012;Vratskikh et al, 2016); thus further research is required to examine the role of such IT applications in enhancing the managerial decisions regarding auditors responsibility to detect fraud in financial statements electronically.…”