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.
Highlights
Accounting Information Systems (AIS) is a mechanism developed to aid in the management and control of matters related to the economic-financial domain of businesses when integrated into the field of Information Technology (IT)
This study explored organizational culture as a mediator between AIS and internal audit quality and found that the organizational culture plays a significant role in such a relationship and is stated to be partially mediated by organizational culture
This research has practical consequences for practitioners and managers. It provides practitioners with the knowledge required to enhance the audit quality of any organization. It indicates that AIS and organizational culture in Small and Medium-Sized Enterprises (SMEs) are essential elements for the quality of the audit
Summary
Accounting Information Systems (AIS) is a mechanism developed to aid in the management and control of matters related to the economic-financial domain of businesses when integrated into the field of Information Technology (IT). This refers to helping the organizations monitor and manages financial irregularities and bankruptcies by diagnosing and orderly, defining them to determine and improve productivity and monitor risk management (Sahawneh, Hayek, & Bshayreh, 2016). This study explores the mediating impact of the organizational culture on the relationship between AIS and internal audit efficiency in the Jordanian industrial business.
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