This study challenges the conventional belief of autonomy among the technological, organizational, and environmental (TOE) framework constituents and probes into their effect on the adoption of cloud-based accounting within small- to medium-sized enterprises (SMEs). We postulate that a vision of cloud computing plays a mediating role between the TOE elements and the adoption of cloud accounting practices. The study delves deeper into exploring the mediating impact of this cloud computing vision in driving the adoption of cloud accounting. Applying a snowball sampling methodology, we successfully collated 293 relevant responses. The outcomes lend support to the interconnectedness prevailing among the TOE components. The cloud computing vision emerged as a crucial mediator, accentuating the influences of organizational readiness, senior management endorsement, relative advantage, compatibility, and competitive pressure on the transition to cloud-based accounting. Additionally, our findings illuminate the impact of cultivating a vision of cloud computing on the adoption of cloud accounting methodologies. These results contribute to the enrichment of the TOE model by calling into question the prevalent notion of independence among TOE components when employing a vision as an intention surrogate. Consequently, we encourage further research to embed the vision as a proxy for intention within the TOE model and to concurrently investigate potential correlations among the TOE elements.

Purpose: The advent of technology has propelled audit firms to incorporate AI-based audit services, bringing the relationship between audit clients and firms into sharper focus. Nonetheless, the understanding of how AI-based audit services affect this relationship remains sparse. This study strives to probe how an audit client's satisfaction with AI-based audit services influences their trust in audit firms. Identifying the variables affecting this trust, the research aspires to gain a deeper comprehension of the implications of AI-based audit services on the auditor-client relationship, ultimately aiming to boost client satisfaction and cultivate trust.Design/methodology/approach: A conceptual framework has been devised, grounded in the client-company relationship model, to delineate the relationship between perceived quality, perceived value, attitude and satisfaction with AI-based audit services and their subsequent impact on trust in audit firms. The research entailed an empirical investigation employing Facebook ads, gathering 288 valid responses for evaluation. The structural equation method, utilized in conjunction with SPSS and Amos statistical applications, verified the reliability and overarching structure of the scales employed to measure these elements. A hybrid multi-analytical technique of structural equation modeling and artificial neural networks (SEM-ANN) was deployed to empirically validate the collated data.Findings: The research unveiled a significant and positive relationship between perceived value and client satisfaction, trust and attitude towards AI-based audit services, along with the link between perceived quality and client satisfaction. The findings suggest that a favorable attitude and perceived quality of AI-based audit services could enhance satisfaction, subsequently augmenting perceived value and client trust. By focusing on the delivery of superior-quality services that fulfill clients' value expectations, firms may amplify client satisfaction and trust.Research limitations/implications: Further inquiries are required to appraise the influence of advanced technology adoption within audit firms on client trust-building mechanisms. Moreover, an understanding of why the impact of perceived quality on perceived value proves ineffectual in the context of audit client trust-building warrants further exploration. In interpreting the findings of this study, one should consider the inherent limitations of the empirical analysis, inclusive of the utilization of Facebook ads as a data-gathering tool.Practical implications: The research yielded insightful theoretical and practical implications that can bolster audit clients' trust in audit firms amid technological advancements within the audit landscape. The results imply that audit firms should contemplate implementing trust-building mechanisms by creating value and influencing clients' stance towards AI-based audit services to establish trust, particularly when vying with competing firms. As technological evolutions impinge on trustworthiness, audit firms must prioritize clients' perceived value and satisfaction.Originality/value: To the researcher's best knowledge, no previous study has scrutinized the impact of satisfaction with AI-based audit services on cultivating audit client trust in audit firms, in contrast to past research that has focused on the auditors' trust in the audit client. To bridge these gaps, this study employs a comprehensive and integrative theoretical model.

Purpose: This study investigates the role of AI awareness, academic level, information sources, and educational support in shaping accounting students’ Attitudes toward AI in Auditing. The research aims to provide actionable insights for integrating AI into accounting education and equipping students with the necessary skills to adapt to a rapidly evolving auditing profession. Design/methodology/approach: The study adopts a quantitative research design using an online survey distributed to 369 accounting students from Jordanian universities. The survey instrument comprised 20 items across five constructs. Data analysis was conducted using PLS-SEM via ADANCO software to examine both direct and indirect relationships among the constructs. Findings: The results reveal that AI awareness is a critical mediator, significantly enhancing students’ Attitudes toward AI in Auditing in auditing. Academic level, credible information sources, and strong educational support were identified as key factors influencing AI awareness. The findings highlight the importance of experiential learning, access to reliable educational resources, and institutional support in fostering positive attitudes toward AI adoption in auditing contexts. The study empirically supports the Constructivism and Diffusion of Innovation theories, demonstrating the relevance of interactive learning environments and perceived practical benefits in shaping students’ readiness to adopt new technologies. Originality/value: This study makes a unique contribution by integrating Constructivism and Diffusion of Innovation frameworks to explain the adoption of AI in auditing education. It offers practical strategies for educators and policymakers, including the integration of AI-focused modules, hands-on training, and enhanced support systems, to prepare students for the demands of AI-driven auditing practices. The research provides a foundation for future studies exploring AI adoption in accounting and auditing education across diverse contexts.

Purpose: This study documents accounting students’ perceptions of ChatGPT's educational value by examining how reported integration of ChatGPT into study activities is associated with students’ self-reported motivation and perceived academic performance. Self-Determination Theory (SDT) with the Interactive-Constructive-Active-Passive (ICAP) are used as interpretive frameworks to discuss why students may perceive motivational and learning related benefits, without claiming that underlying SDT needs or ICAP engagement modes were directly measured. All variables were measured via self-report; therefore, the results reflect perceived outcomes and correlational patterns rather than objective learning gains. Design/methodology/approach: A cross-sectional survey of accounting students from multiple universities captured use of ChatGPT, motivational states, and perceived academic performance on Likert-type scales. Measurement and structural models were estimated in AMOS. Model fit and construct validity were assessed using established criteria. Findings: Reported ChatGPT integration was positively associated with self-reported motivation and with perceived academic performance. Motivation was also positively associated with perceived performance and partially mediated the association between ChatGPT integration and perceived performance. Because the design is cross sectional and self-report based, these results indicate perceptions and correlational patterns rather than demonstrated learning gains or causal effects. Practical implications: Embedding ChatGPT within scaffolded problem sets and formative assessments may help sustain motivation and support students’ perceived conceptual understanding in rule-intensive accounting contexts. Clear academic integrity guidelines and staff development may be important to channel use toward constructive and interactive engagement. Originality/value: The study offers a theoretically grounded account of how conversational AI is associated with students’ perceived academic benefits in accounting. By linking SDT as an interpretive lens to ICAP informed engagement pathways (rather than directly measured ICAP levels), it helps explain how any perceived benefits of ChatGPT may be realised chiefly through motivational mechanisms rather than content delivery alone.

Purpose: This research seeks to shed light on the complex relationships between regulatory changes, perceived efficiency gains, and enhanced business performance in the context of blockchain implementation. The aim is to deepen our understanding of how these factors interact, particularly as organizations navigate an evolving regulatory landscape. Design/methodology/approach: A quantitative, positivist approach was employed. Data from auditors in leading US audit firms were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) via SmartPLS 4. Reliability, validity, and discriminant validity were rigorously tested, with power analyses guiding sample size decisions to ensure robust statistical power. Findings: The results reveal that perceived efficiency gains play a critical mediating role in linking regulatory changes to enhanced business performance. The data indicate a moderate positive relationship between regulatory changes in blockchain implementation and improved business performance. Furthermore, a strong association was observed between perceived efficiency gains and regulatory changes, highlighting the importance of efficiency perceptions in driving organizational transformations and their subsequent impact on performance. Research limitations/implications: This research acknowledges some limitations, including its focus on specific industries and reliance on cross-sectoral data, which may limit the ability to establish definitive causal relationships. In addition, the use of targeted Facebook ads to recruit participants may introduce potential biases, affecting the generalizability of the results. Practical implications: For industries undergoing digital transformation, this research underscores the critical importance of strategic navigation in the regulatory environment. The study suggests that regulatory transformations, when effectively managed and combined with perceptions of efficiency, can act as powerful catalysts for performance improvement through the integration of blockchain technology. These insights provide a strategic roadmap for companies aiming to leverage regulatory changes to achieve superior performance outcomes. Social implications: The study enriches the academic discourse by quantifying the direct and mediated impacts of regulatory changes in the context of blockchain adoption. It expands our understanding of how these regulatory changes translate to tangible business performance enhancements, adding depth to existing frameworks. Originality/value: This study makes a unique contribution by providing a detailed analysis of the organizational dynamics in blockchain implementation. It emphasizes the interconnected relationship between perceptions of efficiency and business performance and provides new insights that fill gaps in the literature. The findings are valuable to both academic and industrial stakeholders, guiding strategic decision-making in a rapidly evolving technological landscape.