Impact of Accounting Information System on Internal Audit Quality: Mediating Role of Organizational Culture

Abstract

This study advances the Accounting Information System (AIS) study by exploring the relationship between the AIS internal audit quality. It develops a model based on literature and considers one significant variable of mediation that is organizational culture. The AIS is expected to influence internal audit quality in different contexts, particularly in developing countries. The research model validated using AMOS and SPSS version 25. Based on a sample of 183 internal auditors in Jordanian industrial SMEs, empirical findings support the relationship between AIS and internal audit quality; however, the impact is direct while the organizational culture partially mediates this relationship. The results indicate that the AIS help enhance internal auditors' quality and the organizational culture, ultimately improving internal audit quality. The implications are useful for academics, administrators, and policymakers interested in evaluating the impact of intervening variables on the AIS and the internal audit quality relationship.

Accounting Information System Quality and Organizational Performance: the Mediating Role of Accounting Information Quality

“…This information is communicated to various decision makers. SIA is a mechanism developed to assist organizations in managing and controlling related business activities that are integrated with information technology (Alawaqleh, 2020). The quality of the accounting information system describes a system that is able to utilize existing resources to provide reliable, flexible, integrated, and easily accessible financial and non-financial information in a timely manner to bring efficient and effective performance to the company and assist managers in making optimal decisions.…”

The Role of Internal Auditing in Improving the Accounting Information System in Jordanian Banks by Using Organizational Commitment as a Mediator

“…However, such systems frequently have malfunctions that result in serious operational issues and monetary losses (Ayoub et al 2020), while the inadequate implementation of IA was formerly the determining criterion for whether or not AIS qualified. Accordingly, AIS are necessary for effective business management and decisionmaking (Alawaqleh 2021;Jarah and Almatarneh 2021). IA is utilized to protect the bank against risk or lessen the consequences of risk incidents.…”

“…Nevertheless, IA is a system that has access to organizational structure oversight as well as all mutually followed processes and ways to maintain the general stability of the bank's assets from a variety of angles, where IA contributes significantly to the development of AIS (Alawaqleh 2021). When using an AIS, IA can aid in preventing fraud and errors.…”

“…The findings of the study by Dewi et al (2021) show that there is an influence of IA on accounting information technology. According to the findings of Alawaqleh (2021), internal control has an influence on employee performance and AIS. According to the findings of this study, the AIS plays a crucial role in the link between internal control and performance.…”

Design and implementation of a process-aware accounting information system to improve business process management

“…Since the beginning of the century, the wave of informatization has been affecting all areas of society with unprecedented breadth and depth, and accounting informatization, as an important component of enterprise informatization, has always jumped in the front of the wave of informatization [1][2]. The development history of accounting informatization is the history of information technology and accounting disciplines intermingling and promoting each other [3].…”