This study examines how artificial intelligence (AI)-assisted tender evaluation can be supported by governance conditions associated with legal defensibility in UAE public construction procurement, with emphasis on evidence required for oversight, supplier grievances, and audit. A comparative design covers federal, Abu Dhabi, and Dubai procurement regimes. Procurement defensibility is modelled as an organisational outcome produced by three governance mechanisms – explainability quality, bias-audit rigour, and audit-trail completeness (ATC) – with internal audit involvement (IAI) specified as an assurance enabler. Survey data from 330 procurement, internal audit, and legal/contract professionals are analysed using partial least squares structural equation modelling, with measurement invariance of composite models and multi-group analysis. All three mechanisms have positive, significant effects on defensibility, with ATC the strongest driver. IAI positively but modestly strengthens the audit-trail -> defensibility relationship, indicating that assurance routines increase contestability-by-design. The model explains substantial variance in defensibility (R2 = 0.62) and links defensibility to higher confidence in value-for-money and compliance (R2 = 0.30). Cross-regime results show portability of the framework, but different emphases: Abu Dhabi places greater weight on criteria-aligned explanations, whereas federal and Dubai contexts depend more on reconstruction-ready audit trails. The study offers a practical defensibility-readiness roadmap for AI-enabled tender evaluation.
Amer Morshed· Proceedings of the Instituti...· 0 citations
This study examines external audit as a corporate-law accountability institution within Jordan’s legal framework, analysing how legal mechanisms shape auditor independence and audit effectiveness in public shareholding companies. It focuses on four corporate-law dimensions: statutory audit duties and evidence-access rights, independence safeguards, audit committee engagement, and enforcement credibility. A doctrinal–empirical approach is adopted. The doctrinal analysis interprets how Jordanian company law and binding governance rules constitute the auditor as a shareholder-appointed control organ, prescribe duties that convert verification into legally consequential reporting, and impose incompatibility and conflict rules ensuring independence. The empirical component tests these legal mechanisms in practice through a survey of professionals involved in external auditing, corporate governance, and financial reporting in Jordan, analysed using partial least squares structural equation modeling (PLS-SEM). The results indicate that enforceable duties and access rights strengthen audit effectiveness, independence safeguards and active audit committee oversight enhance auditor autonomy, and enforcement credibility ensures deterrence and compliance. Collectively, these findings demonstrate that audit effectiveness in Jordan derives from an integrated corporate-law architecture linking mandate, independence, oversight, and enforcement—confirming external audit as a legal institution of corporate accountability rather than a purely professional procedure (Wu & Zhang, 2025).
Salah Kayed, Ayman Bader, Amer Morshed et al.· Corporate Law & Governan...· 0 citations
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