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

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  • Qasim Ahmad Alawaqleh

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.

Suggested Citation

  • Qasim Ahmad Alawaqleh, 2021. "Impact of Accounting Information System on Internal Audit Quality: Mediating Role of Organizational Culture," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 12(1), pages 205-213, January.
    • Handle: RePEc:jfr:ijfr11:v:12:y:2021:i:1:p:205-213
    DOI: 10.5430/ijfr.v12n1p205
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    References listed on IDEAS

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    1. Ahmad Mohammad Aldegis, 2018. "Impact of Accounting Information Systems' Quality on the Relationship between Organizational Culture and Accounting Information in Jordanian Industrial Public Shareholding Companies," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 8(1), pages 70-80, January.
    2. Sl Shbail, Mohannad & Salleh, Zalailah & Mohd Nor, Nohd Nazli, 2018. "Antecedents of burnout and its relationship to internal audit quality," Business and Economic Horizons (BEH), Prague Development Center (PRADEC), vol. 14(4), August.
    3. Beck, Matthew J. & Gunn, Joshua L. & Hallman, Nicholas, 2019. "The geographic decentralization of audit firms and audit quality," Journal of Accounting and Economics, Elsevier, vol. 68(1).
    4. Siobhan White & Stephen Bailey & Darinka Asenova, 2020. "Blurred lines: exploring internal auditor involvement in the local authority risk management function," Public Money & Management, Taylor & Francis Journals, vol. 40(2), pages 102-112, February.
    5. Al Shbail, Mohannad & Salleh, Zalailah & Mohd Nor, M. N., 2018. "Antecedents of burnout and its relationship to internal audit quality," Business and Economic Horizons (BEH), Prague Development Center, vol. 14(4), pages 789-817, August.
    6. Stephan, Ute & Pathak, Saurav, 2016. "Beyond cultural values? Cultural leadership ideals and entrepreneurship," Journal of Business Venturing, Elsevier, vol. 31(5), pages 505-523.
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    Cited by:

    1. Mo’taz Kamel Al Zobi & Baker Akram Falah Jarah, 2023. "The Role of Internal Auditing in Improving the Accounting Information System in Jordanian Banks by Using Organizational Commitment as a Mediator," Risks, MDPI, vol. 11(9), pages 1-14, August.

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