{"id":"https://openalex.org/W7218407490","doi":"https://doi.org/10.1007/978-3-032-27683-4_44","title":"The Impact of Professional Conduct Rules and Technological Sustainability Requirements on the Quality of the Auditing Profession and the Enhancement of Financial Data Users\u2019 Trust","display_name":"The Impact of Professional Conduct Rules and Technological Sustainability Requirements on the Quality of the Auditing Profession and the Enhancement of Financial Data Users\u2019 Trust","publication_year":2026,"publication_date":"2026-10-03","ids":{"openalex":"https://openalex.org/W7218407490","doi":"https://doi.org/10.1007/978-3-032-27683-4_44"},"language":"en","primary_location":{"id":"doi:10.1007/978-3-032-27683-4_44","doi":"https://doi.org/10.1007/978-3-032-27683-4_44","is_oa":false,"landing_page_url":"https://doi.org/10.1007/978-3-032-27683-4_44","pdf_url":null,"source":{"id":"https://openalex.org/S4210187899","display_name":"Studies in systems, decision and control","issn_l":"2198-4182","issn":["2198-4182","2198-4190"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["cwts-core","norway-1"],"host_organization":"https://openalex.org/P4310319972","host_organization_name":"Springer International Publishing","host_organization_lineage":["https://openalex.org/P4310319972","https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer International Publishing","Springer Nature"],"type":"book series"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Studies in Systems, Decision and Control","raw_type":"book-chapter"},"volume":{"id":"https://openalex.org/W7218470496","display_name":"Artificial Intelligence-Driven Triple Helix Innovation"},"type":"book-chapter","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5070927014","display_name":"Thaer Faisal Abdelrahim Qushtom","orcid":"https://orcid.org/0000-0003-0920-6024","observed_orcids":["https://orcid.org/0000-0003-0920-6024"]},"institutions":[{"id":"https://openalex.org/I153687341","display_name":"Zarqa University","ror":"https://ror.org/01wf1es90","country_code":"JO","type":"education","lineage":["https://openalex.org/I153687341"]},{"id":"https://openalex.org/I4210165529","display_name":"University of Business and Technology","ror":"https://ror.org/05tcr1n44","country_code":"SA","type":"education","lineage":["https://openalex.org/I4210165529"]}],"countries":["JO","SA"],"is_corresponding":true,"raw_author_name":"Thaer Faisal Abdelrahim Qushtom","raw_affiliation_strings":["College of Business Administration, University of Business and Technology, Jeddah, Saudi Arabia","Faculty of Economics and Business Administrative Sciences, Zarqa University, Zarqa, Jordan"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"College of Business Administration, University of Business and Technology, Jeddah, Saudi Arabia","institution_ids":["https://openalex.org/I4210165529"]},{"raw_affiliation_string":"Faculty of Economics and Business Administrative Sciences, Zarqa University, Zarqa, Jordan","institution_ids":["https://openalex.org/I153687341"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5156768802","display_name":"Tahani Abu-Daya","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I153687341","display_name":"Zarqa University","ror":"https://ror.org/01wf1es90","country_code":"JO","type":"education","lineage":["https://openalex.org/I153687341"]}],"countries":["JO"],"is_corresponding":false,"raw_author_name":"Tahani Abu-Daya","raw_affiliation_strings":["Faculty of Economics and Business Administrative Sciences, Zarqa University, Zarqa, Jordan"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Faculty of Economics and Business Administrative Sciences, Zarqa University, Zarqa, Jordan","institution_ids":["https://openalex.org/I153687341"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5111025445","display_name":"Tareq Hammad Almubaydeen","orcid":"https://orcid.org/0000-0002-1865-6521","observed_orcids":["https://orcid.org/0000-0002-1865-6521"]},"institutions":[{"id":"https://openalex.org/I153687341","display_name":"Zarqa University","ror":"https://ror.org/01wf1es90","country_code":"JO","type":"education","lineage":["https://openalex.org/I153687341"]}],"countries":["JO"],"is_corresponding":false,"raw_author_name":"Tareq Hammad Almubaydeen","raw_affiliation_strings":["Faculty of Economics and Business Administrative Sciences, Zarqa University, Zarqa, Jordan"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Faculty of Economics and Business Administrative Sciences, Zarqa University, Zarqa, Jordan","institution_ids":["https://openalex.org/I153687341"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5056992183","display_name":"Mohyedin Hamza","orcid":"https://orcid.org/0000-0002-0612-2442","observed_orcids":["https://orcid.org/0000-0002-0612-2442"]},"institutions":[{"id":"https://openalex.org/I153687341","display_name":"Zarqa University","ror":"https://ror.org/01wf1es90","country_code":"JO","type":"education","lineage":["https://openalex.org/I153687341"]}],"countries":["JO"],"is_corresponding":false,"raw_author_name":"Mohyedin Hamza","raw_affiliation_strings":["Faculty of Economics and Business Administrative Sciences, Zarqa University, Zarqa, Jordan"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Faculty of Economics and Business Administrative Sciences, Zarqa University, Zarqa, Jordan","institution_ids":["https://openalex.org/I153687341"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5020740591","display_name":"Riham Alkabbji","orcid":"https://orcid.org/0000-0002-1204-7805","observed_orcids":["https://orcid.org/0000-0002-1204-7805"]},"institutions":[{"id":"https://openalex.org/I153687341","display_name":"Zarqa University","ror":"https://ror.org/01wf1es90","country_code":"JO","type":"education","lineage":["https://openalex.org/I153687341"]}],"countries":["JO"],"is_corresponding":false,"raw_author_name":"Riham Alkabbji","raw_affiliation_strings":["Faculty of Economics and Business Administrative Sciences, Zarqa University, Zarqa, Jordan"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Faculty of Economics and Business Administrative Sciences, Zarqa University, Zarqa, Jordan","institution_ids":["https://openalex.org/I153687341"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":2,"corresponding_author_ids":["https://openalex.org/A5070927014"],"corresponding_institution_ids":["https://openalex.org/I153687341","https://openalex.org/I4210165529"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.82171137,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":"621","last_page":"634"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.6884999871253967,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.6884999871253967,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.16040000319480896,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.13750000298023224,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/audit-quality","display_name":"audit quality","score":0.9900000095367432},{"id":"https://openalex.org/keywords/audit-expectation-gap","display_name":"audit expectation gap","score":0.8960000276565552},{"id":"https://openalex.org/keywords/sustainability-reporting","display_name":"sustainability reporting","score":0.7960000038146973},{"id":"https://openalex.org/keywords/transparency","display_name":"transparency","score":0.578000009059906},{"id":"https://openalex.org/keywords/global-reporting-initiative","display_name":"Global Reporting Initiative","score":0.9789999723434448},{"id":"https://openalex.org/keywords/sustainable-development-goals","display_name":"Sustainable Development Goals","score":0.8339999914169312},{"id":"https://openalex.org/keywords/corporate-governance","display_name":"corporate governance","score":0.7160000205039978}],"concepts":[{"id":"https://openalex.org/C2780224610","wikidata":"https://www.wikidata.org/wiki/Q1530061","display_name":"Credibility","level":2,"score":0.7698000073432922},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.7530999779701233},{"id":"https://openalex.org/C66204764","wikidata":"https://www.wikidata.org/wiki/Q219416","display_name":"Sustainability","level":2,"score":0.7300000190734863},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6754000186920166},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5892000198364258},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.5601000189781189},{"id":"https://openalex.org/C2780473208","wikidata":"https://www.wikidata.org/wiki/Q1668727","display_name":"Sustainability reporting","level":3,"score":0.5134999752044678},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.5012000203132629},{"id":"https://openalex.org/C552854447","wikidata":"https://www.wikidata.org/wiki/Q131201","display_name":"Sustainable development","level":2,"score":0.46129998564720154},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.4189000129699707},{"id":"https://openalex.org/C141261163","wikidata":"https://www.wikidata.org/wiki/Q218600","display_name":"Corporate social responsibility","level":2,"score":0.36169999837875366},{"id":"https://openalex.org/C205266134","wikidata":"https://www.wikidata.org/wiki/Q7649559","display_name":"Sustainability organizations","level":3,"score":0.3528999984264374},{"id":"https://openalex.org/C140181557","wikidata":"https://www.wikidata.org/wiki/Q2288714","display_name":"Quality audit","level":3,"score":0.34450000524520874},{"id":"https://openalex.org/C2776007630","wikidata":"https://www.wikidata.org/wiki/Q2798912","display_name":"Accountability","level":2,"score":0.33980000019073486},{"id":"https://openalex.org/C147007100","wikidata":"https://www.wikidata.org/wiki/Q3344190","display_name":"External auditor","level":4,"score":0.32589998841285706},{"id":"https://openalex.org/C56739046","wikidata":"https://www.wikidata.org/wiki/Q192060","display_name":"Knowledge management","level":1,"score":0.30300000309944153},{"id":"https://openalex.org/C177309310","wikidata":"https://www.wikidata.org/wiki/Q758917","display_name":"Information technology audit","level":5,"score":0.2935999929904938},{"id":"https://openalex.org/C147598955","wikidata":"https://www.wikidata.org/wiki/Q3427818","display_name":"Social responsibility","level":2,"score":0.2865000069141388},{"id":"https://openalex.org/C177264268","wikidata":"https://www.wikidata.org/wiki/Q1514741","display_name":"Set (abstract data type)","level":2,"score":0.2842000126838684},{"id":"https://openalex.org/C134215751","wikidata":"https://www.wikidata.org/wiki/Q829080","display_name":"Professional association","level":2,"score":0.2797999978065491},{"id":"https://openalex.org/C178008962","wikidata":"https://www.wikidata.org/wiki/Q295382","display_name":"Sustainable business","level":3,"score":0.2759999930858612},{"id":"https://openalex.org/C195094911","wikidata":"https://www.wikidata.org/wiki/Q14167904","display_name":"Process management","level":1,"score":0.2554999887943268},{"id":"https://openalex.org/C137725906","wikidata":"https://www.wikidata.org/wiki/Q758913","display_name":"Audit committee","level":3,"score":0.2533000111579895}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1007/978-3-032-27683-4_44","doi":"https://doi.org/10.1007/978-3-032-27683-4_44","is_oa":false,"landing_page_url":"https://doi.org/10.1007/978-3-032-27683-4_44","pdf_url":null,"source":{"id":"https://openalex.org/S4210187899","display_name":"Studies in systems, decision and control","issn_l":"2198-4182","issn":["2198-4182","2198-4190"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["cwts-core","norway-1"],"host_organization":"https://openalex.org/P4310319972","host_organization_name":"Springer International Publishing","host_organization_lineage":["https://openalex.org/P4310319972","https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer International Publishing","Springer Nature"],"type":"book series"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Studies in Systems, Decision and Control","raw_type":"book-chapter"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":22,"referenced_works":["https://openalex.org/W2077832074","https://openalex.org/W3036290036","https://openalex.org/W4243072322","https://openalex.org/W4294000630","https://openalex.org/W4372193950","https://openalex.org/W4379880966","https://openalex.org/W4385348231","https://openalex.org/W4387059127","https://openalex.org/W4391031673","https://openalex.org/W4391036328","https://openalex.org/W4392861552","https://openalex.org/W4399109543","https://openalex.org/W4402435498","https://openalex.org/W4407058084","https://openalex.org/W4407058155","https://openalex.org/W4407058196","https://openalex.org/W4407058209","https://openalex.org/W4408960833","https://openalex.org/W6922732061","https://openalex.org/W7160087272","https://openalex.org/W7160097795","https://openalex.org/W7160164066"],"related_works":["https://openalex.org/W4200353528","https://openalex.org/W4410832545","https://openalex.org/W7162340852","https://openalex.org/W6967934342","https://openalex.org/W4407935371","https://openalex.org/W4417178485","https://openalex.org/W4385060086","https://openalex.org/W3085214303","https://openalex.org/W7155407500","https://openalex.org/W7118783316"],"abstract_inverted_index":null,"counts_by_year":[],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2026-10-04T00:00:00"}