Review Reports - Green Electronic Auditing and Accounting Information Reliability in the Jordanian Social Security Corporation: The Mediating Role of Cloud Computing

Round 1

Reviewer 1 Report

There is no section Methods.

References (Author, Year) should be placed before coma.

Some sentences are too long and difficult for reading.

There is no the aim of the study in Introduction.

The names of the tables are too short and do not highlight what they show.

Abstract contains information about a survey of 500 employees, but there is no any data on the survey in the main text.

Author Response

Dear Reviewer,

Thank you for your valuable notes. I would like to inform you that, I have update you with the process of the revisions. I have finished all revisions and uploaded the revised revisions together with my responses to you.

Many Thanks

Prof. Ali Alrabei

Author Response File: Author Response.pdf

Reviewer 2 Report

The theme is very interesting and I understand that the work has the potential to be published. However, it needs to be revised taking into account the comments that I will mention below.

Many of the issues addressed in the Introduction should be in the literature review section.

It should justify why it is important to study the case of Jordan.

The section entitled Literature Review and Hypotheses Development is fundamentally the section where you place the hypotheses and very little literature review is presented.

The hypotheses need further theoretical and literature support. For example, in line 134 states: “Many researchers found that there is an essential Mediating Effect of Cloud Computing on the Nexus between E-Auditing green and Accounting Information Reliability”, but who are these authors?

It does not explain how it measures the Accounting Information Reliability variable, or any other variable it uses. A survey is mentioned, but no indication is given of how it was carried out, nor what type of questions were asked, nor even what the purpose of the questionnaire was.

There are no captions for figures 3 and 4 that help the reader to understand which variables are being treated.For example, what does: ATI1...; ADPO1...; and so on.

The results and conclusions will only be understood if we understand what the variables mean. Therefore, a thorough review of the work is recommended.

Minor editing of English language required

Author Response

Dear Reviewer,

Thank you for your valuable notes, I would like to inform you that, I have update you with the process of the revisions. I have finished all revisions and uploaded the revised revisions together with my responses to you.

Many Thanks

Prof. Ali Alrabei

Author Response File: Author Response.pdf

Reviewer 3 Report

This paper aims to investigate the impact of electronic auditing green on accounting information reliability and the mediating role of cloud computing by applying a survey of 500 employees in the Jordanian Social Security Corporation. The paper presents an interesting topic. There are several comments and suggestions to improve the quality of the paper.

Introduction is weak presentation because of missed information which needs to add, such as a better discussion of the need of this study. There is a lack of description about the contribution of electronic auditing green on accounting information. Therefore, a better discussion needs to be added particularly in the gap of literature and contribution of this study to fulfil the literature gap. Furthermore, the study needs to more elaborate the practical contribution of this study.

A separated chapter of Research Methods is needed to accommodate more elaboration of the data, sorces and period of the data, dependent and independent variables, data analysis/measurement, and research ethics.

This paper provides only results of the analysis, but the discussion of the results has not been available yet. The discussion may figure out both the explanation behinds the significant/insignificant results and also the comparison between the results and literatures.

Related to the conclusion, there is a lack of discussion on whether the results of the study may apply for other countries or specifically only for countries with similar characteristics. What are the future research and limitations of the study?

Moderate editing of English language required

Author Response

Dear Reviewer,

Many Thanks

Prof. Ali Alrabei

Author Response File: Author Response.pdf

Round 2

Reviewer 1 Report

The corrections of the manuscript are sufficient to be published

Author Response

Dear Reviewer,

I hope this message finds you well, I want to express my sincere gratitude for taking the time to review my manuscript titled “[Green of Electronic Auditing and Accounting Information Reliability in the Jordanian Social Security Corporation: The Mediating Role of Cloud Computing].” Your insightful comments and feedback are invaluable to me and have undoubtedly contributed to improving the quality of my research.

I appreciate your positive feedback and your assessment that the corrections made to the manuscript are sufficient for publication. Your support is greatly encouraging, and I’m pleased to have addressed your concerns adequately.

Best Regards

Dr. Ali Alrabei

Author Response File: Author Response.pdf

Reviewer 2 Report

I note the effort to respond to the comments previously made, which clarified some aspects.

However, I would still like to see some adjustments made.

In the introduction:

The first paragraph that has now been added to the introduction mentions "my research came to measure the contribution of green electronic auditing on accounting information reliability". In the paragraph immediately following it is stated "This research is of considerable significance as it examines the timely convergence of environmentally aware behaviors, electronic auditing, accounting dependability, and cloud technology. In an age characterized by the growing importance of sustainability, the present study examines the role of cloud computing in facilitating the incorporation of environmentally friendly practices into auditing and accounting procedures. This research provides valuable practical insights into this domain. The study makes a valuable contribution to academic scholarship and sound decision-making for the Jordanian Social Security Corporation and other entities by improving the reliability of financial information and integrating theoretical concepts with practical applications."

These arguments are not consistent. After all, what is, in fact, the purpose of the investigation? It must make clear and consistent the purpose of the investigation.

In the methodology:

Indicate the number of questions in the survey. What kind of questions and their purpose.

Author Response

Dear Reviewer,

Thank you for recognizing the effort I made in responding to the previously raised comments. Your suggestion to adjust the introduction and purpose of the investigation was particularly helpful. I have taken your advice into account and have revised these sections accordingly. I have also included a new table that presents all the research questions and associated items, as you suggested. To make your comments and my adjustments more distinguishable, I have highlighted your comments in green, making them easily identifiable throughout the manuscript.

Best Regards

Dr. Ali Alrabei

Author Response File: Author Response.pdf

Reviewer 3 Report

Please provide a file of response of reviewer detailing your changes (per questions) on the previous comments of my review.

Minor editing.

Author Response

Dear Reviewer,

I appreciate your through review of my manuscript and your request for a detailed response outlining the change made. In response to your query, I have provided a comprehensive summary of all the changes made. This summary can be found in this letter “Reviewer 3 Response and Changes.”

Once again, I would like to extend my gratitude for your time and dedication to reviewing my work. Your feedback has been instrumental in enhancing the manuscript, and I am confident that the revisions have significantly improved the overall quality and clarity of research.

If you have any further suggestions or comments, please don’t hesitate to reach out. Your expertise is greatly valued, and I am committed to ensuring that this manuscript meets the highest standards of academic excellence.

Best Regards

Dr. Ali Alrabei

Moumni and Farrag (2020) and Alzoubi (2016) reached the conclusion that the green electronic audit improves the integrity of accounting information by enhancing its qualitative characteristics. In addition, Abutaber et al. (2023) discovered that there is a link between electronic Auditing and accounting information reliability via confidence, and that cloud computing had a moderating effect on e- auditing and accounting information reliability in Jordanian institutions.

In examining green electronic auditing, the dependability of accounting information, and cloud technology, this study is therefore of great importance. In an era characterized by the increasing significance of green auditing, this study examines the relationship between green electronic auditing and accounting information reliability, with cloud technology serving as a moderator. In addition, the study contributes significantly to the Jordanian Social Security Corporation's sensible decision-making by enhancing the accuracy of accounting data and integrating theoretical concepts with practical applications.

In addition, the purpose of this study is to examine the impact of green electronic auditing on accounting information reliability and the function of cloud computing as a moderator in the Jordanian Social Security Corporation

A separated chapter of Research Methods is needed to accommodate more elaboration of the data, sources and period of the data, dependent and independent variables, data analysis/measurement, and research ethics.

The study model consists of the independent variable of electronic auditing green (Previous green auditing on Inputs, auditing green inputs, auditing green data processing operations, and auditing green outputs), and the dependent variable (accounting information reliability). As for the mediating variable, it is represented by: (Cloud Computing). As well as, the study's survey consists of a number of paragraphs such as an independent variables have 20 paragraphs for each variable 5 paragraphs, for dependent variable has 8 paragraphs and for mediating variable has 6 paragraphs with the purpose of identifying the mediating effect of the Cloud Computing on the nexus between electronic auditing green and accounting information reliability in the Jordanian Social Security Corporation. Therefore, the researcher will rely on the five-point Likert Scale within the following weights: ((5) degrees, strongly agree; (4) degrees, agree; (3) degrees, agree to some extent; two degrees, disagree; and one degree, strongly disagree).

A survey of 500 employees in the Jordanian Social Security Corporation was used to gather data. And the study sample consisted of audit, internal control, information technology and accountant employees with a response rate of 31.4% (157 employees). The researcher used structural equation modeling to investigate the connections between cloud computing, auditing on data processing processes, auditing the inputs, auditing the outputs, prior auditing on inputs, and accounting information reliability.

The researcher collected and analyzed the scientific and practical study data, depending on two types of elements Secondary data is data obtained from library sources and from literary review of previous studies such as books, scientific research, statistics, official reports, master's theses, doctoral dissertations, periodicals and research published in peer-reviewed journals. And the primary data is that the researcher designed a scientific survey to collect data on green electronic auditing and the reliability of accounting information and cloud computing.

Therefore, there is a significant relationship between Cloud Computing and Accounting Information Reliability in my study. by depending on the previous results, the discussion refers to suggest that Previous Auditing on inputs, Auditing green on Data Processing, auditing green Inputs, and Auditing green Out-puts (Green of Electronic Auditing) have a strong positive impact on Accounting Information Reliability, while the relationship between (Cloud Computing) and Accounting Information Reliability is statistically significant. According to this, my study agree with Qutib and Qasimi, (2016); Hyba and Amin, (2017), And Abdul Qadir, (2020) because they figure out the role for information and communication technology (Cloud Computing) in the green auditing process, which positively affects the quality of accounting information. Thus, auditing in light of information technology plays a real role, which leads to improving the quality of accounting information. As well as, Al-Zoubi and Al-Qadi, (2016); Nour Alddin and Lamin, (2015); and (Moscov and Simken, 2005); figure out that there is an impact to the E - Auditing System in decreased the E -Environment Complexity of Accounting Information System. While Abutaber et al, (2023); Shawabkeh et al, (2022); Wat and Sherif, (2019); and Al-zoubi, (2017) figure out that there is an impact of information technology (Cloud Computing) on the quality of accounting information.

Conducting future studies and research in the field of green electronic auditing and the use of modern accounting techniques such as cloud accounting and the possibility of its application in the Arab Gulf countries.

Author Response File: Author Response.pdf

Round 3

Reviewer 3 Report

Dear the authors,

Thank you for the revision of the valuable article. The authors have responded the questions, although some parts have not been available yet as follows:

1. The research ethics has not been explained yet in the Methods. The authors need to explain whether this study used oral interview which needs to be accompanied by permission letter first from local government of the study area to conduct the interview. In case the survey was conducted by online, then the authors need to mention this in the Methods whether the survey was performed using e-form or any other platform.

2. The discussion of the results accompanied by the literatures have been provided by the authors in the Conclusion, however, this would be more powerful to be placed directly in the separate “Results and Discussion” chapter which contains the results of analysis data and the discussion.

3. Regarding the future research and the application of this study in other countries, the authors need to take more attention writing this in the correct sentence since the one provided by the authors is not clear yet.

4. The English need to be carefully checked since weird terms/sentences exist in several places.

The English need to be carefully checked.

Author Response

Dear Reviewer,

Thank you for recognizing the effort I made in responding to the previously raised comments. I have taken your advice into account and have revised these sections accordingly. To make your comments and my adjustments more distinguishable, I have highlighted your comments in red, making them easily identifiable throughout the manuscript.

Best Regards

Dr. Ali Alrabei

In order to collect the data required, a questionnaire was sent out to all 500 of the Jordanian Social Security Corporation's staff members. The use of an electronic form was used for the survey.A total of 157 employees participated in the study as part of the audit, internal control, information technology, and accountant staff samples, yielding a response rate of 31.4%. The investigation into the relationships between cloud computing, auditing on data processing processes, auditing the inputs, auditing the outputs, prior auditing on inputs, and accounting information reliability was carried out with the use of structural equation modelling.

A notable correlation exists between Cloud Computing and the reliability of accounting information in the present study. Based on the analysis of previous findings, the present discourse posits that the reliability of accounting information is significantly influenced by various factors, namely: previous auditing on inputs, auditing green on data processing, auditing green inputs, auditing green outputs (commonly known as green electronic auditing), and the relationship between cloud computing and accounting information reliability. It is worth noting that the aforementioned factors exhibit a strong positive impact on the reliability of accounting information, with statistical significance observed in the relationship between cloud computing and accounting information reliability. Based on the findings of my study, it aligns with the research conducted by Qutib and Qasimi (2016), Hyba and Amin (2017), and Abdul Qadir (2020). These scholars have identified the significance of in-formation and communication technology, specifically cloud computing, in the context of green auditing. Their research demonstrates that the integration of cloud computing positively influences the quality of accounting information. Therefore, the integration of information technology in auditing has a significant impact on enhancing the reliability and accuracy of accounting information. Al-Zoubi and Al-Qadi (2016), Nour Alddin and Lamin (2015), and Moscov and Simken (2005) have all identified that the implementation of the E-Auditing System has a significant effect on reducing the complexity of the E-Environment in Accounting Information Systems. Abutaber et al. (2023), Shawabkeh et al. (2022), Wat and Sherif (2019), and Al-zoubi (2017) have collectively determined that the quality of accounting information is influenced by the presence of information technology, specifically cloud computing.

The study recommended more future studies and research in the field of green electronic auditing to keep pace with and exploit cloud computing (information technology) in order to improve the reliability of accounting information to raise the level of credibility of reports and financial statements used by decision makers.

Author Response File: Author Response.pdf