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Abutaber Thaer

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Open access Oct 2026

Cybersecurity Effectiveness and Cloud Accounting Risk: The Moderating Role of the COBIT-5 Governance Framework—Evidence from Jordanian Banks

The findings suggest that technical cybersecurity controls alone may be insufficient to secure cloud-stored financial information, and that their risk-mitigating potential appears to be more fully realized when embedded within a mature governance framework that institutionalises accountability, continuous monitoring, a...

M. Alawamreh, I. al-Radaideh, R. Alshawabkeh et al. · 0 citations

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