The study aimed to determine the impact of a cloud-based Enterprise Resource Planning (ERP) system on the adoption of blockchain technology, with the presence of cloud auditing as an intermediary variable, in Jordanian commercial banks. The study utilized a descriptive-analytical approach to describe and analyze the phenomenon under investigation, which revolves around cloud-based ERP systems and their influence on blockchain technology adoption, along with the mediating role of cloud auditing. The study's population consisted of Jordanian commercial banks listed on the Amman Stock Exchange, with a total of 12 banks by the end of the year 2022. The study utilized the Statistical Package for Social Sciences (SPSS) and Amos software to analyze the study's questionnaire. The study yielded several key findings, one of which is the presence of an impact of cloud-based Enterprise Resource Planning (ERP) systems on the adoption of blockchain technology, mediated by cloud auditing, in Jordanian commercial banks. As for the study's recommendations, they emphasize the necessity for Jordanian commercial banks to provide appropriate training and awareness programs for their auditing teams regarding cloud auditing. This initiative aims to enhance their understanding of cloud technologies, associated tools, and cloud auditing skills. Furthermore, it's important for these banks to fulfill all requirements and procedures ensuring compliance with laws and regulations related to financial technology and blockchain.
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