The effect of Accounting Information System characteristics on the Internal Audit Effectiveness among companies traded in Iraqi stock exchange: testing the moderating role of experience
<p>The aim of this research was to investigate the effect of Accounting Information System (AIS)</p><p>characteristics on the Internal Audit Effectiveness (IAE) in companies traded in Iraqi stocks</p><p>exchange by focusing on the...
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| Format: | thesis |
| Language: | eng |
| Published: |
2020
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| Subjects: | |
| Online Access: | https://ir.upsi.edu.my/detailsg.php?det=8676 |
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| Summary: | <p>The aim of this research was to investigate the effect of Accounting Information System (AIS)</p><p>characteristics on the Internal Audit Effectiveness (IAE) in companies traded in Iraqi stocks</p><p>exchange by focusing on the moderating effect of experience. The selected characteristics were</p><p>reliability, flexibility, timeliness, integration, and relevance. The research theoretical</p><p>foundation was built based on the agency and contingency theories. A quantitative approach using</p><p>Structural Equation Modeling (SEM) was utilized as the main research design. The data was collected</p><p>from a group of respondents comprising accountants (n=175), auditors (n=85), account managers</p><p>(n=60), and audit managers (45) who were selected through a simple random sampling technique. The</p><p>data was analyzed to determine the effects. A survey questionnaire was developed and verified for</p><p>its construct validity based on judgments of eight experts. A pilot test was conducted to</p><p>investigate the questionnaire reliability involving 40 respondents selected from several companies.</p><p>Exploratory factorial analysis was conducted on 100 respondents in several companies to verify that</p><p>the research variables that could be used in the actual study. The actual survey questionnaire was</p><p>distributed to 365 respondents and the data were analyzed using confirmatory factorial analysis in</p><p>order to determine the relationship between AIS and IAE variables. The research results indicated</p><p>that all selected AIS characteristics have different significant effects on IAE. The significant</p><p>effects were relevance ( =0.273, p<0.05), followed by flexibility ( =0.150, p<0.05), integration</p><p>( =0.109, p< 0.05), reliability ( =0.098, p<0.05) and timeliness ( =0.095, p<0.05). Moreover,</p><p>experience moderated the relationships among flexibility ( =0.111, p<0.05) and integration (</p><p>=0.094, p<0.05). In conclusion, relevance is the most dominant AIS factor that affects IAE, and</p><p>experience serves as an influential moderator between AIS and IAE. In implication, companies should</p><p>focus on experience to enhance the effectiveness of AIS and IAE systems and to increase</p><p>their accountants and auditors knowledge and skills.</p><p></p> |
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