Author

N. Almasria

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Open access Aug 2026

Beyond Adoption: The Shaping of Cloud Accounting Information Systems Usage Through Organizational Factors and IT Governance

The study explores the moderating role of Information Technology Governance (ITG) in the relationships between these organizational factors and CAIS usage and provides nuanced insights into the conditional role of ITG in CAIS adoption, moving beyond traditional direct-effect models.

N. Almasria, Ayman Abu Haija, Manaf Al-Okaily et al. · Information · 0 citations

Review Open access Jul 2026

The evolution of integrated reporting: Digital transformation and governance convergence in the era of ESG

The paper concludes that IR is shifting from a symbolic tool of compliance to a strategic governance tool that is in line with stakeholder-centric and sustainability-oriented models and provides policy-makers and organisations with harmonized and transparent reporting systems.

Zaidoon Alhatabat, Diala Ershaid, N. Almasria et al. · Journal of Governance and Re... · 0 citations