The impact of empowering internal auditors on the quality of electronic internal audits: A case of Jordanian listed services companies

International Journal of Information Management Data Insights, Journal Year: 2023, Volume and Issue: 3(2), P. 100183 - 100183

Published: June 8, 2023

This study emphases on the top management empowerments to internal auditors, namely, general qualification, electronic qualification and independence, affecting quality of audits in Jordanian Listed Service Companies.This paper used 144 usable questionnaires from auditors listed service companies.The gathered data were analysed utilizing "Statistical Package for Social Sciences (SPSS)''.The results reveal that independence have a significant effect audits, as supported by resource-based view.Due importance companies' sector context Jordan, are helpful audit profession decision makers offering new legislation profession.Future research may consider other factors hinder such task complexity or organizational culture.

Language: Английский

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The Role of E-Accounting Adoption on Business Performance: The Moderating Role of COVID-19

Journal of risk and financial management, Journal Year: 2022, Volume and Issue: 15(12), P. 617 - 617

Published: Dec. 19, 2022

In the last decade, information systems (ISs) have made dynamic developments in light of their ability to enhance performances businesses. relation this, an organization that is effectively and efficiently managed often displays optimum performance using financial such as electronic accounting (e-accounting). Thus, essentially, e-accounting utilized for automation operational processes improving business efficiency performance. More currently, development has laid credence businesses a way influence cannot be exaggerated. Nevertheless, past studies evidenced successful depends on critical success factors, hence this study primarily aims conduct evaluation DeLone McLean’s system model (DM ISM) among firms Jordan. specifically, determines quality, service usage, user satisfaction The current adopted quantitative method, applying self-administered survey questionnaire purpose data collection from 104 users. This employed partial least squares structural equation modeling (PLS-SEM) validate data, based findings, quality affect use; had no significant impact use, but use Moreover, positively extension IS literature, particularly those focused determining effects benefits. validated proposed context Jordanian contributes both literature practice e-accounting. provided implications, limitations, recommendations future research.

Language: Английский

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The Influence of Technological Factors on the Computer-Assisted Audit Tools and Techniques Usage during COVID-19

Sustainability, Journal Year: 2023, Volume and Issue: 15(9), P. 7704 - 7704

Published: May 8, 2023

There is minimal level of use Computer-Assisted Audit Tools and Techniques (CAATTs) in developing nations regardless its importance to audit productivity cost reduction, this holds particularly true the public sector entities’ internal departments. Accordingly, article aims explore how technological factors, such as relative advantage, complexity, compatibility, observability, trialability, contribute CAATTs Jordan’s during COVID-19 pandemic impact on profession’s outcome. The study also seeks evaluate these tools affects effectiveness auditing, with IT knowledge auditors serving a moderating variable. This used 91 usable responses from managers Jordanian institutions. Diffusion Innovation (DOI) theory develop proposed research model. Using Partial Least Squares Structural Equation Modeling (PLS-SEM), result indicated that exception had positive significant effect Based findings, using has relationship between usage effectiveness. Owing significance economy Jordan, findings have implications for profession, regulators, decision-makers proposing new legislation regulations when it comes audit. Further, through lens social implications, institutions can positively improve their capability reach role protective funds limiting corrupt practices sector. paper contributes by providing insight into factors Jordan. study, best author’s knowledge, first tackled auditors’ use–internal context.

Language: Английский

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The Moderation of Organizational Readiness on the Relationship Between Toe Factors and Fintech Adoption and Financial Performance

Journal of Law and Sustainable Development, Journal Year: 2023, Volume and Issue: 11(3), P. e730 - e730

Published: Aug. 2, 2023

Purpose of the study: The purpose study was to discuss impact TOE factors on FinTech Adoption and Financial Performance role organizational readiness as moderation in Jordanian commercial banks. Theoretical framework: In order examine how embrace Fintech its effects Performance, this provides an enhanced technology acceptance model (TOE) that includes relative advantage, top management support, competitive pressure, technological compatibility. Method: A questionnaire we created distributed bank managers, department heads, supervisors working for banks yielded 215 valid replies. To test hypotheses, used a structural equation (SEM) analyze data correlations between all latent variables. Results conclusion: results reveal positive significant relationship Relative Advantage, Top Management Support, Competitive Pressure compatibility has insignificant effect Adoption, Also showed Performance. moderating Technological Compatibility Adoption. This also shows does not have Adoption. Search implications: study's findings imply need further research exploration into improve financial performance remain market. Originality value: contributes integrating adoption Fintech's trust with TOE, adds body knowledge usage by offering more thorough understanding influence users' views.

Language: Английский

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Examining the critical factors of internal audit effectiveness from internal auditors’ perspective: Moderating role of extrinsic rewards

Heliyon, Journal Year: 2023, Volume and Issue: 9(10), P. e20497 - e20497

Published: Sept. 30, 2023

An effective internal auditor can support an organization in achieving its goals and protect assets funds. However, to be effective, the auditors need empowered with relevant resources. This study aims at probing influence of empowerments (management support, external auditors' collaboration, independence, size audit units, extrinsic rewards) on effectiveness, examin whether rewards moderate association between respective effectiveness Jordanian public sector auditors'. The current work relied 117 surveys collected from Jordan's financial managers sectors. According Resource-Based View (RBV), findings show that management cooperation, all have a significant auditor. Internal Audit Department (IAD) was discovered insignificant. Also, results revealed partial for reward as moderator. Because prominence market, this research expands idea enabling (IA) accomplish their assigned objectives. might help authorities develop new norms legislation profession. These empowering characteristics may also improve capacity execute duty saving monies limiting corrupt practices inside organizations.

Language: Английский

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Green environmental management system and environmental performance: Results from PLS-SEM and fsQCA

Sustainable Futures, Journal Year: 2024, Volume and Issue: 8, P. 100276 - 100276

Published: Aug. 15, 2024

Language: Английский

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Integrating Digital Technologies in Sustainability Accounting and Reporting: Perceptions of Professional Cloud Computing Users

Electronics, Journal Year: 2024, Volume and Issue: 13(14), P. 2684 - 2684

Published: July 9, 2024

The configuration of economic development, through complexity, rhythm, and amplitude, imposed Industry 4.0 as a new industrial paradigm characterized by advanced digitalization automation. Appropriate behavior organizations from sustainable perspective the expansion performance evaluations considering economic–financial, social, environmental aspects supposed reconsideration role accounting in reporting, advice on risk management, determination organizational policies. application digital technologies sustainability reporting requires mapping attributes collection, processing, financial non-financial information. purpose this research consists correlative analysis impact development constraints reporting. To collect information, we developed semi-structured questionnaire, distributed to members Romanian Chamber Fiscal Consultants. data have been processed using correlation regression analysis. odds achieving higher quality information provided stakeholders are greater for those interested transformation, digitization, while ensuring protection security. In case cloud computing users, were identified key factors process.

Language: Английский

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Factors affecting the success of accounting information system from the lens of DeLone and McLean IS model

International Journal of Information Management Data Insights, Journal Year: 2023, Volume and Issue: 3(2), P. 100202 - 100202

Published: Oct. 3, 2023

The main objective of this research is to investigate the impact three different information system (IS) quality constructs, namely quality, service and as well internal control on both IS use user satisfaction. ultimate goal enhance success system. To achieve goal, a quantitative approach using survey questionnaire was employed collect data from 111 respondents who are familiar with AIS use. study utilized Smart PLS-SEM analyze collected test hypotheses. Additionally, proposed theoretical model based Delone McLean's Information System (D&M IS) Success Model support findings. results analysis revealed that paths leading utilization satisfaction were not significant through direct correlations. However, all other links involving found be according outcomes. This fills gap in limited understanding Jordan provides valuable contributions existing literature, particularly terms identifying determinants shaping net benefits derived AIS. validated Jordanian companies implementing AIS, can serve guide underscore importance Finally, highlights some implications, acknowledges limitations, presents prospects for subsequent endeavors.

Language: Английский

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Evaluating AIS implementation to improve accounting information quality: the prospect in Jordanian family SMEs in the post-Covid-19 age

Journal of Family Business Management, Journal Year: 2024, Volume and Issue: unknown

Published: Nov. 5, 2024

Purpose As organisations rely more on systems to protect their accounting data, it is critical investigate whether cutting-edge “Accounting Information Systems (AIS)” technologies increase Quality (AIQ)” in post-Covid-19 era. Design/methodology/approach The current study examined how Covid-19 modified the expected links between AIS implementation and AIQ factors. To make “structural model”, a “web-based survey” was used. A “Multi-group Analysis” (MGA) with “AMOS.26” employed test regulating effect. look at regression values, 412 participants from “Family Small- Medium-sized Enterprises FSMEs” Jordan who took part MGA were split into two groups: those had high experience of impact ( N = 143) low 269). completed surveys shows that uses t -test determine significant difference coefficients. Findings results moderation effect confirm has substantial adoption AIQ. All hypotheses about affects era approved. finds adopting for enterprises maintain successful operations efficiency. Practical implications This model may assist businesses comprehending relationship AIQ, technological phase under extremely unpredictable economic conditions what characteristics support its widespread usage. research offered theoretical underpinning examining AIS’s ability improve among Jordanian family firms. can also be applied other Middle Eastern countries this during period extraordinarily factors use. Practitioners scholars must recognise develop organisational values impacts as environment grows. recommends holistic AIS-implementation methodology evaluates address empirical challenge. Originality/value investigates significantly higher best author’s knowledge, there have been few attempts influences data quality. Still, little evidence evolved aftermath tragedy. result, much work remains done, particularly analytical decision-making culture, which development growing economies East Jordan. knowledge gap, criteria incorporated utilised study. adds existing valuable areas framework frequency.

Language: Английский

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The influence of accounting information system adoption on business performance amid COVID-19

Computers in Human Behavior Reports, Journal Year: 2023, Volume and Issue: 10, P. 100286 - 100286

Published: April 18, 2023

The previous decade witnessed the dynamic progress that information systems (ISs) brought about in business performances. In this regard, an effective and efficient organization reflects heightened performance through use of financial like Accounting Information System (AIS) as system automates processes improves efficiencies. current times, AIS has been reason behind optimum businesses, with past studies evidencing its successful role dependent on critical success factors. Hence, primary aim study is to evaluate De Lone Mc Lean's sys-tem model (DM ISM) among Sudanese banks. focuses factors including quality, service usage user satisfaction their effects banks Sudan. Accordingly, made self-administered survey questionnaire collect data from 103 user, after which PLS-SEM was employed for validation. findings supported significant quality but not services quality. Also, found significantly affect business. contributed literature concerning IS light benefits determinants, it validated proposed firms effect, both theoretical practical significance, provided limitations, implications future recommendations.

Language: Английский

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