Green Electronic Auditing and Accounting Information Reliability in the Jordanian Social Security Corporation: The Mediating Role of Cloud Computing

Ali Mahmoud Alrabei ()
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Ali Mahmoud Alrabei: Department of Accounting, School of Business, Jadara University, Irbid 21110, Jordan

IJFS, 2023, vol. 11, issue 3, 1-19

Abstract: The purpose of this research is to examine the impact of green electronic auditing on accounting information reliability and the mediating role of cloud computing in the Jordanian Social Security Corporation. A survey of 500 employees in the Jordanian Social Security Corporation was used to gather data, with a response rate of 31.4% (157 employees). The researcher used structural equation modeling to investigate the connections between cloud computing, auditing on data processing processes, auditing the inputs, auditing the outputs, prior auditing on inputs, and accounting information reliability. The findings revealed that auditing data processing activities, auditing outputs, cloud computing, and earlier auditing on inputs all have a substantial impact on accounting information reliability. However, auditing the inputs and the link between cloud computing and accounting information reliability were not significant. This study’s conclusions have ramifications for policymakers and auditing and accounting practitioners. The Jordanian Social Security Corporation must consider the significance of adequate auditing methods to assure correct accounting information, particularly in the context of cloud computing. This report also highlights the need for more research on the influence of cloud computing on accounting and auditing processes in underdeveloped countries.

Keywords: green electronic auditing; accounting information reliability; cloud computing; Jordanian Social Security Corporation (search for similar items in EconPapers)
JEL-codes: F2 F3 F41 F42 G1 G2 G3 (search for similar items in EconPapers)
Date: 2023
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