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This paper seeks to investigate the factors influencing auditors' behavioural intentions towards blockchain technology (BT) adoption in Iraqi government banks. It also highlights the relationships between these factors to determine if the proposed model can provide a more comprehensive means of comprehending how auditors in government banks have adopted BT.

The study uses the unified theory of acceptance and use of technology and expands it by incorporating five external constructs: “system trust”, “cost”, “transparency”, “security” and “auditor's skill.” This study employed a quantitative and exploratory methodology through the gathering and examination of data from 300 auditors. For the evaluation of the measurement and structural models, the authors adopted the partial least squares structural equation modelling approach with SmartPLS v4.

The findings demonstrate that “auditor's skill and four government features of BT adoption” are major factors in government bank auditors' adoption of BT. Additionally, the findings indicate that social influence is a potent indicator of one's intention to adopt BT in the banking industry.

One limit of this study is the selection of governmental perspective. This study is limited to auditors' opinions, who work at the government banks. Further studies may consider other perspectives in order to provide an in-depth analysis of blockchain.

This paper offers valuable insights into the factors influencing the adoption of blockchain technology in Iraqi governmental banks. It provides empirical evidence supporting auditing units and internal auditors in enhancing their job performance through the adoption of such technology.

This study contributes to the existing literature on technology adoption within the audit profession, specifically examining the use of blockchain technology. By exploring the features of technology adoption within government institutions in the auditing field, it introduces a new perspective, emphasizing the importance of auditor skills.

This study aims to examine the direct influence of workplace bullying (WB) on internal auditors’ independence using the nexus between the agency theory and social exchange theory. From the internal auditors’ perspective, the investigation covered both government and private colleges and universities in one of the Middle East countries.

A survey was administered and delivered to internal auditors at each of the 85 educational institutions. A total of 267 valid questionnaires were analysed. The study’s measurement and structural models were tested and evaluated by using SmartPLS v.4 and partial least squares-structural equation modelling.

The study results indicated that bullying is common among senior managers, and that it has a significant, negative, high-level and direct effect on the independence of internal auditors in the higher education sector.

Regulators and other stakeholders should make a deliberate effort to promote positive behaviours and abandon negative ones regarding the independence of internal auditors and the performance of audit teams, which play a crucial role in enhancing the efficiency of audit units. For example, enhancing coordination and communication internally and externally. In addition to providing the internal auditors with equitable advancement and learning opportunities, senior management should also support their professional development.

To the best of the author’s knowledge, this study is the first to examine the relationship between WB and the internal auditor’s independence in the context of government and private organisations in Southwest Asian countries.

This study aims to investigate the impact of external auditor–cloud specialist engagement on cloud auditing challenges from the perspective of auditors from the Association of Certified Public Accountants in a developing country as an example of Middle East emerging economies.

A quantitative research design was used to assess the influence of external auditor–cloud specialist engagement on three main cloud auditing challenges (i.e. technology security, regulatory standards and strategy). Data collection was conducted through field and online surveys. A total of 201 (181 male and 20 female) auditors made up a sample of a developing country’s economy. In addition, structural equation modelling was performed to test the proposed hypotheses of the study’s conceptual model.

The study found a significant effect of external auditor–cloud specialist engagement on overcoming the challenges of cloud auditing. Results showed that using IT specialists helps overcome strategic challenges more than other kinds of challenges, such as technology security and organisational standards.

The findings suggest that efforts to promote cloud auditing in organisations may succeed if the focus is on overcoming cloud auditing challenges and highlighting the external auditor–cloud specialist engagement to enhance job performance.

This study is one of the few studies that analyse the impact of external auditor–cloud specialist engagement on cloud auditing challenges by adopting a quantitative approach from the perspective of auditors from the Iraqi Association of Certified Public Accountants.

This study aims to investigate profoundly the protection of oil painting from deterioration using molybdenum trisulphide quantum dots (MoS3 QDs) against microbe, dirt accumulation and ultraviolet (UV) degradation.

The protection of painting against different deterioration factors necessitates the sustainable methods and advanced techniques. Scanning electron microscopy and transmission electron microscopy have been used to investigate the morphological structure of the painting and MoS3 QDs, respectively, and optical microscopy was used to examine antibacterial activity of MoS3 QDs towards different types of bacteria. To investigate the protection of painting against deterioration, the Fourier transform IR spectroscopy (FTIR) was used to investigate the paintings left in open air for a year. Chemical composition and crystal structure of MoS3 QDs have been studied using X-ray diffraction and X-ray photoelectron spectroscopy analysis, respectively.

The addition of MoS3 nanoparticles into painted coatings enhances the durability of linseed oil-based paintings toward UV ageing regarding the change in colour which confirmed by FTIR analysis. The protection of oil painting opposed to various deterioration factors was developed by involving of MoS3 QDs in the coating of the painting. Antibacterial effect of MoS3 QDs was tested against different types of bacteria such as Pseudomonas aeruginosa confirming that the MoS3 QDs involved in the coatings of oil paintings produces a high protection layer for the paintings against several microbial attacks. In addition, coatings containing MoS3 QDs reduce the accumulation of dirt on oil paintings when subjected to open air for a year.

The novel MoS3 QDs was used to form a protective and transparent coating layer for the oil painting to overcome the deterioration, displays the promising protection and can be applied for different oil paintings.

The rising complexity of business changes has increasingly highlighted the requirements to provide a comprehensive and empirical framework for the supply chain agility (SCA). A review of extant studies shows that the results are complicated and ambiguous. Moreover, this study is a meta-analytical review of previous empirical studies to identify SCA antecedents and effects of SCA on firm performance.

According to the protocol, 64 studies were chosen as the sample to survey the relationships between five clusters of SC allopoietic properties (SCAPs) (SC connectivity, symbiotic relationship (SR), cognitive openness (CO), homeostasis and collaboration) and SCA, as well as its effects on firm performance.

Among antecedents, horizontal collaboration’s effect on SCA is the strongest, and the relationship between SR-SCA and CO-SCA is less than moderate. SCA affects firm performance and its dimensions, with a stronger effect on financial performance (FP). Furthermore, the SCA study in the framework of allopoietic systems is a good starting point for future research.

Managers are advised to constantly review repetitive interactions between the company and its environment and to learn about interactions between SC and the environment. Learning from these interactions and disseminating their explicit knowledge among company members lead to a quick response to the environmental instability.

As the first meta-analysis on SCA antecedents and its effects on firm performance, this study contributes to the SCA literature and provides research directions for the future.

The purpose of this paper is to introduce the development of an innovative mobile laser scanning (MLS) method for 3D indoor mapping. The generally accepted and used procedure for this type of mapping is usually performed using static terrestrial laser scanning (TLS) which is high-cost and time-consuming. Compared with conventional TLS, the developed method proposes a new idea with advantages of low-cost, high mobility and time saving on the implementation of a 3D indoor mapping.

This method integrates a low-cost 2D laser scanner with two indoor positioning techniques – ultra-wide band (UWB) and an inertial measurement unit (IMU), to implement a 3D MLS for reality captures from an experimental indoor environment through developed programming algorithms. In addition, a reference experiment by using conventional TLS was also conducted under the same conditions for scan result comparison to validate the feasibility of the developed method.

The findings include: preset UWB system integrated with a low-cost IMU can provide a reliable positioning method for indoor environment; scan results from a portable 2D laser scanner integrated with a motion trajectory from the IMU/UWB positioning approach is able to generate a 3D point cloud based in an indoor environment; and the limitations on hardware, accuracy, automation and the positioning approach are also summarized in this study.

As the main advantage of the developed method is low-cost, it may limit the automation of the method due to the consideration of the cost control. Robotic carriers and higher-performance 2D laser scanners can be applied to realize panoramic and higher-quality scan results for improvements of the method.

Moreover, during the practical application, the UWB system can be disturbed by variances of the indoor environment, which can affect the positioning accuracy in practice. More advanced algorithms are also needed to optimize the automatic data processing for reducing errors caused by manual operations.

The development of this MLS method provides a novel idea that integrates data from heterogeneous systems or sensors to realize a practical aim of indoor mapping, and meanwhile promote the current laser scanning technology to a lower-cost, more flexible, more portable and less time-consuming trend.