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

Qasim Ahmad Alawaqleh

International Journal of Financial Research, 2021, vol. 12, issue 1, 205-213

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.

Keywords: accounting information system; internal audit quality; organizational culture; industrial SMEs; Jordan (search for similar items in EconPapers)
Date: 2021
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DOI: 10.5430/ijfr.v12n1p205

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Handle: RePEc:jfr:ijfr11:v:12:y:2021:i:1:p:205-213