UPSI Digital Repository (UDRep)
Start | FAQ | About

QR Code Link :

Type :thesis
Subject :HF Commerce
Main Author :Almaliki, Oday Jasim Mohammed
Title :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
Place of Production :Tanjong Malim
Publisher :Fakulti Pengurusan dan Ekonomi
Year of Publication :2020
Notes :with cd
Corporate Name :Universiti Pendidikan Sultan Idris
PDF Guest :Click to view PDF file
PDF Full Text :Login required to access this item.

Abstract : Universiti Pendidikan Sultan Idris
The aim of this research was to investigate the effect of Accounting Information System (AIS)  characteristics on the Internal Audit Effectiveness (IAE) in companies traded in Iraqi stocks  exchange by focusing on the moderating effect of experience. The selected characteristics were  reliability, flexibility, timeliness, integration, and relevance. The research theoretical  foundation was built based on the agency and contingency theories. A quantitative approach using  Structural Equation Modeling (SEM) was utilized as the main research design. The data was collected  from a group of respondents comprising accountants (n=175), auditors (n=85), account managers  (n=60), and audit managers (45) who were selected through a simple random sampling technique. The  data was analyzed to determine the effects. A survey questionnaire was developed and verified for  its construct validity based on judgments of eight experts. A pilot test was conducted to  investigate the questionnaire reliability involving 40 respondents selected from several companies.  Exploratory factorial analysis was conducted on 100 respondents in several companies to verify that  the research variables that could be used in the actual study. The actual survey questionnaire was  distributed to 365 respondents and the data were analyzed using confirmatory factorial analysis in  order to determine the relationship between AIS and IAE variables. The research results indicated  that all selected AIS characteristics have different significant effects on IAE. The significant  effects were relevance (β =0.273, p

References

Abbas, Q., & Iqbal, J. (2012). Internal Control System: Analyzing Theoretical

Perspective and Practices. Middle-East Journal of Scientific Research, 12(4), 530-538.

 

Abdallah, A. A. J. (2013). The impact of using accounting information systems on the quality of 

financial statements: submitted to the income and sales tax department in Jordan. European 

Scientific Journal, 1, 41-48.

 

Abdul Amir, A. N. A., Mohamed, A. K. (2017). Efficiency and Effectiveness of the Internal Audit 

System and its Significance in the Implementation of companies Governance: Study in a sample of the 

Iraqi companies listed in the Iraqi Stock Exchange. Muthanna Journal of Administrative and Economic 

Sciences, 7(4), 136-149.

 

Abdul Amir, T. K., & Alkhazrajy, H. J. M. (2017). Financial and administrative corruption and its 

role in curbing the Iraqi economy after the US occupation of Iraq in 2003. Faculty of Law - 

University of Karbala.

 

Adams, M. B. (1994). Agency theory and the internal audit. Managerial Auditing Journal, 9(8), 8-12.

 

Adrian-Cosmin, C. (2015). Accounting Information System-Qualitative Characteristics and the 

Importance of Accounting Information at Trade Entities. Annals of'Constantin Brancusi'University of 

Targu-Jiu. Economy Series, 2(1).

 

Afiah, N. N., & Rahmatika, D. N. (2014). Factors influencing the quality of financial reporting and 

its implications on good government governance. International Journal of Business, Economics and 

Law, 5(1), 111-121.

 

Ajibolade, S. O., Arowomole, S. S. A., & Ojikutu, R. K. (2010). Management accounting systems, 

perceived environmental uncertainty and company’s performance in Nigeria. International Journal of 

Academic Research, 2(1).

 

Akkakoson, S. (2016). Speaking Anxiety in English Conversation Classrooms among Thai Students. 

Malaysian Journal of Learning and Instruction, 13(1), 63-82.

 

Al Sharayri, M. (2017). The Impact of Accounting Information Reliability and

Compatibility on Users Decisions (A Field Study in Jordanian Construction

Companies).  International  Journal  of  Advances  in  Management  and Economics, 6(1), 36-46.

 

Al–Ani, S. A., Al-Azawi, M. A. (2011). Internal audit under the corporate governance framework and 

its role in increasing the value of the company. Faculty of management and Economics, University of 

Baghdad, Iraq.

 

Albrecht, W. S., & Sack, R. J. (2000). Accounting education: Charting the course through a perilous 

future (Vol. 16). Sarasota, FL: American Accounting Association.

 

Al-Dalabih, F. A. (2018). The Impact of the Use of Accounting Information Systems on the Quality of 

Financial Data. International Business Research, 11(5), 143- 158.

 

Al-Hiyari, A., Al-Mashregy, M. H. H., Mat, N. K. N., & Alekam, J. M. (2013). Factors that affect 

accounting information system implementation and accounting information quality: A survey in 

University Utara Malaysia. American Journal of Economics, 3(1), 27-31.

 

Al-Janabi, N. M. (2013). The Efficiency of the Iraqi Stock Exchange Market and Monetary Policy: 

Econometric Study for the Period (2006-2012). Al-Qadisiyah Journal of Administrative and Economic 

Sciences, 15 (3), 131-157.

 

Ali, O. (2014). Historical development of Auditing- A political economic perspective.

Global Islamic Economic Magazine.

 

Al-Ibbini, O. A. M. (2017). The Critical Success Factors Influencing the Quality of Accounting 

Information Systems and the Expected Performance. International Journal of Economics and Finance, 

9(12), 162.

 

Al-Jabali, M. A., Abdalmanam, O., & Ziadat, K. N. (2011). Internal audit and its role in corporate 

governance. Middle Eastern Finance and Economics, 11(11), 161- 164.

 

Al-Khaddash, H., Al Nawas, R., & Ramadan, A. (2013). Factors affecting the quality of auditing: The 

case of Jordanian commercial banks. International Journal of Business and Social Science, 4(11).

 

Aller, M. B., Vargas, I., Garcia-Subirats, I., Coderch, J., Colomés, L., Llopart, J. R., & Vázquez, 

M. L. (2013). A tool for assessing continuity of care across care levels: an   extended   

psychometric   validation   of   the   CCAENA questionnaire. International Journal of Integrated 

Care, 13.

 

Al-Makhadma, A. A. (2007). Impact of computerized accounting information systems in taking 

investment decisions: application study on the Jordanian companies. Manara Journal, 13(2).

 

Almbaidin, T. H. (2014). The Effectiveness of Accounting Information System in Jordanian Banks: 

From the Management Perspective. International Bulletin of Business Administration, 14(14), 

1451-243.

 

Al-Qadi, M. A. A. A. (2016). The impact of the accounting information system on internal audit  

quality. A field study on Jordanian private hospitals. (Master Thesis), Middle East University, 

Jordan.

 

Al-Sakka, Z. H. (2011). Accounting Information System. 2nd Ed. Dar Al-Tarek for Publishing and 

Distribution, Mosul, Iraq.

 

Alsharayri, M. (2012). Evaluating the performance of accounting information systems in Jordanian 

private hospitals. Journal of Social Sciences, 8(1), 74.

 

Alsharayri, M. A. (2011). The E-Commerce Impact on Improving Accounting Information System in 

Jordanian Hotels. International Research Journal of Finance and Economics, 75, 14–23.

 

Altawalbeh, M. A. F., Na’el Rawhi Hashem, F., & Alduneibat, K. A. A. (2017). The Role of Accounting 

Information Systems in Activating the Role of the Responsibility in the Jordanian Industrial 

Companies. Journal of Modern Accounting and Auditing, 13(1), 1-7.

 

Alzabari, S. A. H., Talab, H. R., Flayyih, H. H. (2018). The effect of internal training and 

auditing of auditors on Earning Management: An Empirical Study in Listed Companies of Iraqi Stock 

Exchange for the Period 2012-2015.

Researchgate.

 

Alzeban, A., & Gwilliam, D. (2014). Factors affecting the internal audit effectiveness: A survey of 

the Saudi public sector. Journal of International Accounting, Auditing and Taxation, 23(2), 74-86.

 

Alzoubi, A. (2011). The effectiveness of the accounting information system under the enterprise 

resources planning (ERP). Research Journal of Finance and Accounting, 2(11), 10-19.

 

Andersen, A. (1998). Global Best Practices for Audit Committees: Audit Committee Effectiveness,  a  

Balanced  Responsibility:  Board/audit  Committee, Management, External Auditors, Internal 

Auditors. Arthur Andersen.

 

Anderson, D. J., & Eubanks, G. (2015). Leveraging COSO Across the Three Lines of Defense. The 

Institute of Internal Auditors (IIA), 32.

 

Arabmazar Yazdi, M., Nasseri, A., Nekoee Zadeh, M., & Moradi, A. (2017). The impact of accounting 

information system flexibility on firm performance with dynamic  capabilities  approach.  Journal  

of  Accounting  and  Auditing Review, 24(2), 221-242.

 

Arena, M., & Azzone, G. (2009). Identifying organizational drivers of internal audit effectiveness. 

International Journal of Auditing, 13(1), 43-60.

 

Arnold, V., & Sutton, S. G. (1998). The theory of technology dominance: Understanding the impact of 

intelligent decision aids on decision maker’s judgments. Advances in accounting behavioral 

research, 1(3), 175-194.

 

Awang, Z. (2014). A handbook on SEM for academicians and practitioners: the step by step practical 

guides for the beginners. Bandar Baru Bangi, MPWS Rich Resources.

 

Awosejo, O. J., Kekwaletswe, R., & Pretorius, P. (2014). Recommendation of Information Systems to 

Motivate Accounting Firm in South Africa. Lecture Notes on Information Theory, 2(4).

 

Axelsen, M., Green, P., & Ridley, G. (2017). Explaining the information systems auditor role in the 

public sector financial audit. International Journal of Accounting Information Systems, 24, 15–31.

 

Azzali, S., & Mazza, T. (2018). The Internal Audit Effectiveness Evaluated with an Organizational, 

Process and Relationship Perspective. International Journal of Business and Management, 13(6), 

238-254.

 

Badara, M. A. S., & Saidin, S. Z. (2013). The relationship between audit experience and internal 

audit effectiveness in the public sector organizations. International Journal of Academic Research 

in Accounting, Finance and Management Sciences, 3(3), 329-339.

 

Badara, M. A. S., & Saidin, S. Z. (2014). Empirical evidence of antecedents of internal audit 

effectiveness from Nigerian perspective. Middle-East Journal of Scientific Research, 19(4), 

460-471.

 

Badara, M. S. (2017). The relevant of contingency theory and stewardship theory on the internal 

audit research. Journal of World Economic Research, 6(2), 17-22.

 

Badescu, M., & Garcés-Ayerbe, C. (2009). The impact of information technologies on firm 

productivity: Empirical evidence from Spain. Technovation, 29(2), 122- 129.

 

Bae, B. B., & Ashcroft, P. (2004). Implementation of ERP systems: accounting and auditing 

implications. Information Systems Control Journal, 5, 43-48.

 

Bagranoff, Nancy A. Simkin, M. G, & Norman, C. S. (2010). Core concept of accounting information 

systems. 11Edition. John wiley & sons, inc.

 

Bananuka, J., Nkundabanyanga, S. K., Nalukenge, I., & Kaawaase, T. (2018). Internal audit function, 

audit committee effectiveness and accountability in the Ugandan statutory corporations. Journal of 

Financial Reporting and Accounting, 16(1), 138–157.

 

Banker, R. D., Chang, H., & Kao, Y. C. (2002). Impact of information technology on public 

accounting firm productivity. Journal of Information Systems, 16(2), 209-222.

 

Barac, K., Coetzee, P., & Staden, M. van. (2016). C Onvergence Towards Internal Audit Effectiveness 

in the B Rics C Ountries. Journal of Economic and Financial Sciences, 9(6), 609–629.

 

Barney, J. (1991). Firm resources and sustained competitive advantage. Journal of management, 

17(1), 99-120.

 

Barreiro, P. L., & Albandoz, J. P. (2001). Population and sample. Sampling techniques. Management 

Mathematics for European Schools, 6.

 

Bazley, J., Nikolai, L. A., Slaughter, G., Kavanagh, M., Simmons, S., & Cunningham,

B. M. (2014). Accounting: Information for Business Decision, Cengage Learning.

 

Bazmi, N. A., Rehman, M., & Abdul Rehman, C. (2016). Issues and Challenges Faced By Internal 

Auditors of Private Sector. Social Science Learning Education Journal, 1(1), 15–19.

 

Bell, E., & Bryman, A. (2007). The ethics of management research: an exploratory content analysis. 

British journal of management, 18(1), 63-77.

 

Bello, S. M., Ahmad, A. C., & Yusof, N. Z. M. (2017). Investigating the Relationship between 

Internal Audit Quality and Organisational Performance of Public

Universities in Nigeria. European Journal of Accounting, Auditing and Finance Research, 5(6), 1-23.

 

Belverde, N. Jr. N., Anderson, H.R., & Caldwell, J. C. (2000). Basic Principles of Accounting, 

Translation, Arc, Chisinau, (3).

 

Berisha, V., & Asllanaj, R. (2017). Literature Review on Historical Development of Accounting. Acta 

Universitatis Danubius. Œconomica, 13(6).

 

Board, F. A. S. (1980). Statement of financial accounting concepts No. 2: qualitative 

characteristics of accounting information. Financ Acc Stand Board.

 

Bodnar, G.H., & Hopwood, W.S. 2010. Accounting Information System. Tenth Edition.

Pearson Education Inc.

 

Boediono.  (2014).  Indonesia  minimal  quality  human  resources.  Through 

https://nasional.kontan.co.id/news/boediono-indonesia-minim-sdm- berkualitas.

 

Bonner, S. E., & Lewis, B. L. (1990). Determinants of auditor expertise. Journal of accounting 

research, 28, 1-20.

 

Boockholdt, J. (1999). Accounting Information Systems Transaction Processing and Control. The 

Mac-Graw-Hill companies.

 

Boritz, J. E. (2005). IS practitioners' views on core concepts of information integrity. 

International Journal of Accounting Information Systems, 6(4), 260- 279.

 

Bouhawia, M. S., Irianto, G., & Baridwan, Z. (2015). The Effect of Working Experience, Integrity, 

Competence, and Organizational Commitment on Audit Quality (Survey State Owned Companies in Libya). 

IOSR Journal of Economics and Finance, 6, 60-67.

 

Bowen, N. K., & Guo, S. (2011). Structural equation modeling. Oxford University Press.

 

Brandas, C., Stirbu, D., & Didraga, O. (2013). Integrated approach model of risk, control  and  

auditing  of  accounting  information  systems.  Informatica Economica, 17(4), 87-95.

 

Brazel, J. F. (2004). A Measure of Auditor AIS Expertise: Development, Assessment, and Uses. 

Assessment, and Uses (May 1, 2004).

 

Brazel, J. F., & Azgoglia, C. P. (2007). An examination of auditor planning judgements in a complex 

accounting information system environment. Contemporary Accounting Research, 24(4), 1059-1083.

 

Bukenya, M. (2014). Quality of accounting information and financial performance of the public 

sector in Uganda. American Journal of Research Communication, 2(25), 183–203.

 

Byrne, B. M. (2013). Structural equation modeling with Mplus: Basic concepts, applications, and 

programming. Routledge

 

Cahan, S. F., & Sun, J. (2015). The effect of audit experience on audit fees and audit quality. 

Journal of Accounting, Auditing & Finance, 30(1), 78-100.

 

Calado, R., Fellows, R. F., & Liu, A. M. M. (2009). Research methods for construction.

 

Carcello, J. V., Hermanson, D. R., & Raghunandan, K. (2005). Changes in internal auditing during 

the time of the major US accounting scandals. International Journal of Auditing, 9(2), 117-127.

 

Carolina, Y. (2015). Towards AIS success and its implications to information quality and user 

satisfaction. International Journal of Applied Business and Economic Research, 13(7), 5029-5042.

 

Changwony, M. K., & Rotich, G. (2015). Role of internal audit function in promoting effective 

corporate governance of commercial banks in Kenya. International Journal of Business & Law 

Research, 3(1), 15-33.

 

Chapman, C. S. (2005). Not because they are new: Developing the contribution of enterprise  

resource  planning  systems  to  management  control research. Accounting, Organizations and 

Society, 30(7-8), 685-689.

 

Chartered Accountants. (2015). Candidate Practical Experience Logbook. Chartered Accountants 

Australia and New Zealand Customer, Service Centre, Australia.

 

Chenhall, R. H., & Morris, D. (1986). The impact of structure, environment, and interdependence on 

the perceived usefulness of management accounting systems. Accounting Review, 16-35.

 

Chin, W. W., & Dibbern, J. (2010). Handbook of Partial Least Squares. Handbook of Partial Least 

Squares.

 

Choe, J. M. (1998). The effects of user participation on the design of accounting information 

systems. Information & Management, 34(3), 185-198.

 

Christodoulou, M. (2011). UK Auditors criticized on bank crisis. Wall Street Journal, 30.

 

Ciuhureanu, A. T. (2016). Internal control and auditing – a necessity for responsible reporting and 

managerial usefulness of accounting information. The Audit Financiar journal, 12 (144), 1349–1358.

 

Classen, N., Van Gils, A., Bammens, Y., & Carree, M. (2012). Accessing Resources from Innovation 

Partners: The Search Breadth of Family SMEs. Journal of Small Business Management, 50(2), 191–215.

 

Creswell, J. W. (2014). A concise introduction to mixed methods research. Sage Publications.

 

Cronbach, L. J. (2004). My Current Thoughts on Coefficient Alpha and Successor Procedures. CSE 

Report 643. Center for Research on Evaluation Standards and Student Testing CRESST.

 

Cuevas‐Rodríguez, G., Gomez‐Mejia, L. R., & Wiseman, R. M. (2012). Has agency theory run its 

course? Making the theory more flexible to inform the management of reward systems. Corporate 

Governance: An International Review, 20(6), 526-546.

 

Curtis, M. B., & Payne, E. A. (2008). An examination of contextual factors and individual 

characteristics affecting technology implementation decisions in auditing. International Journal of 

Accounting Information Systems, 9(2), 104- 121.

 

Curtis, M. B., Jenkins, J. G., Bedard, J. C., & Deis, D. R. (2009). Auditors' training and 

proficiency in  information  systems:  A  research  synthesis.  Journal  of information systems, 

23(1), 79-96.

 

Daekil, K. (2014). The Perceived Information Quality in Accounting Information System: Effects on 

Trust and Risk. Journal of the Korea Industrial Information Systems Research, 19(4), 119-131

 

Datta, S., & Iskandar‐Datta, M. (2014). Upper‐echelon executive human capital and compensation:  

Generalist  vs  specialist  skills.  Strategic  Management Journal, 35(12), 1853-1866.

 

David, J. S., Dunn, C. L., McCarthy, W. E., & Poston, R. S. (1999). The research pyramid: A 

framework for accounting information systems research. Journal of Information Systems, 13(1), 7-30.

 

Davis, J. H., Schoorman, F. D., & Donaldson, L. (1997). Davis, Schoorman, and Donaldson reply: The 

distinctiveness of agency theory and stewardship theory. Academy of Management. The Academy of 

Management Review, 22(3), 611.

 

De Korvin, A., Shipley, M. F., & Omer, K. (2004). Assessing risks due to threats to internal 

control in a computer‐based accounting information system: a pragmatic approach based on fuzzy set 

theory.  Intelligent Systems in Accounting, Finance & Management: International Journal, 12(2), 

139-152.

 

DeVellis, R.F. (2012) Scale development: theory and applications. Sage, Washington, D.C.

 

Diamond, J., & Khemani, P. (2006). Introducing financial management information systems in 

developing countries. OECD Journal on Budgeting, 5(3), 97-132.

 

Donaldson, L., & Davis, J. H. (1991). Stewardship theory or agency theory: CEO governance and 

shareholder returns. Australian Journal of management, 16(1), 49-64.

 

Doyle, J. T., Ge, W., & McVay, S. (2007). Accruals quality and internal control over financial 

reporting. The Accounting Review, 82(5), 1141-1170.

 

Edmonds, T. P., Edmonds, C. D., Tsay, B. Y., & Olds, P. R. (2003). Fundamental managerial 

accounting concepts. McGraw-Hill.

 

Eisenhardt, K. M. (1989). Building theories from case study research. Academy of management review, 

14(4), 532-550.

 

El-Jubouri, N. A. T. (2013). The impact of services on achieving its modern objectives. A survey of 

the opinion of the employees on the independence of the internal audit services of federal 

institutions funded centrally. Office of the Presidency of the Republic of Iraq. Financial 

Department - Internal Audit Department.

 

Elnafabi, H. M. (2019). On the effect of audit committee characteristics on corporate governance 

good practices index. Fresh evidence from Sudan listed firms. Australian Journal of Basic and 

Applied Sciences, 13 (5), 55-59.

 

El-Tahan, S. Y. (2016). Adoption of internal auditing in developing countries: Egyptian public 

sector. Master Thesis. The American University in Cairo

 

Emnert, M., & Johansson, N. (2010). Internal auditors - What is their role? Lund University School 

of Economics and Management.

 

Endaya, K. A., & Hanefah, M. M. (2013). Internal audit effectiveness: An approach proposition to 

develop the theoretical framework. Research Journal of Finance and Accounting, 4(10), 92-102.

 

Farrell, A. M. (2010). Insufficient discriminant validity: A comment on Bove, Pervan, Beatty. 

Journal of Business Research, 63(3), 324-327.

 

Field, A. (2009). Discovering statistics using SPSS. Sage publications.

 

Fitriati, A., & Susanto, A. (2017). The Accounting Information System Quality Improvement  through  

Internal  Control  and  Top  Management  Support Effectiveness. Journal of Theoretical & Applied 

Information Technology, 95(19).

 

Fitrios,  R.  (2016).  Factors  That  Influence  Accounting  Information  System Implementation And 

Accounting Information Quality. International Journal of Scientific & Technology Research, 5(04).

 

Forbes, G. (2013). The World Biggest Public Companies.

 

Fraenkel, J. R., & Wallen, N. E. (2005). Validity and reliability. In How to design and evaluate, 

resaerch in education with PowerWeb (152–171).

 

Fülöp, M. T., & Szekely, S. V. (2017). The evolution of the internal auditing function in the 

context of corporate transparency. The Audit Financiar journal, 15(147), 440-440.

 

Furiady, O., & Kurnia, R. (2015). The effect of work experiences, competency, motivation, 

accountability and objectivity towards audit quality. Procedia-Social and Behavioral Sciences, 211, 

328-335.

 

Ghanami, N. A. A. T.,& Al-Khazraji, H. J. M. (2017). Financial and administrative corruption and 

its role in reducing the Iraqi economy After the US occupation of Iraq in 2003. Center for 

Strategic Studies - Karbala University.

 

Ghani, E. K., & Muhammad, K. (2019). Industry 4.0: Employers' Expectations of Accounting Graduates 

and Its Implications on Teaching and Learning Practices. International Journal of Education and 

Practice, 7(1), 19-29.

 

Ghasemi, A., & Zahediasl, S. (2012). Normality tests for statistical analysis: a guide for 

non-statisticians.   International   journal   of   endocrinology   and metabolism, 10(2), 486.

 

Goddard, A., Assad, M., Issa, S., Malagila, J., & Mkasiwa, T. A. (2016). The two publics and 

institutional theory–A study of public sector accounting in Tanzania. Critical Perspectives on 

Accounting, 40, 8-25.

 

Golafshani, N. (2003). Understanding Reliability and Validity in Qualitative Research.

The Qualitative Research, 8(4), 597–607.

 

Gosain, S. (2004). Enterprise information systems as objects and carriers of institutional forces: 

the new iron cage?. Journal of the Association for Information Systems, 5(4), 6.

 

Grande, E. U., Estébanez, R. P., & Colomina, C. M. (2011). The impact of Accounting Information 

Systems (AIS) on performance measures: empirical evidence in Spanish SMEs. The International 

Journal of Digital Accounting Research, 11, 25– 43.

 

Grant, R. M. (2010). Contemporary Strategy Analysis: Text & Cases. International Journal of 

Management Education, (8), (944).

 

Hadikoemoro, S. (2003). A comparison of public and private university students' expectations and 

perceptions of service quality in Jakarta, Indonesia. DBA thesis, Institute: Nova Southeastern 

University.

 

Hafnawi, M. (2001). Accounting Information System (1st Ed.) New jersey Lawrence.

 

Hair, J. F., Anderson, R. E., Tatham, R. L., & William, C. (1998). Black (1998). Multivariate data 

analysis, 5, 87-135.

 

Hair, J. F., Black, W. C., Babin, B. J., & RolphE, A. (2006b). Multivariate data analysis. New 

Jersey: Prentice Hall.

 

Hair, J. F., Black, W. C., Babin, B. J., Anderson, R. E., & Latham, R. (2010).

Multivariate data analysis (7thed). New Jersey: Pearson.

 

Hair, J. F., Black, W. C., Babin, B. J., Anderson, R. E., & Tatham, R. L. (2006a).

Multivariate data analysis (Vol. 6): Pearson Prentice Hall Upper Saddle River.

 

Hair, J. F., Ringle, C. M., & Sarstedt, M. (2011). PLS-SEM: Indeed a silver bullet. Journal of 

Marketing theory and Practice, 19(2), 139-152

 

Hall, J. A. (2011). Accounting Information Systems Seventh Edition. South-Western Cengage Learning.

 

Hamid, A. A., Khantal, M. K. (2017). Iraq Stock Exchange. Research paper, College of Administration 

and Economics, Al-Qadisiyah University, Iraq.

 

Hanifi, F., & Taleei, A. (2015). Accounting information system and management’s decision making 

process. Management Science Letters, 5(7), 685–694.

 

Hanim Fadzil, F., Haron, H., & Jantan, M. (2005). Internal auditing practices and internal control 

system. Managerial Auditing Journal, 20(8), 844-866.

 

Hansen, D. R., & Mowen, M. M. (2007). Managerial accounting. Oklahoma: Thomson, South Western.

 

Haque,  M.  (2010).  Sampling  methods  in  social  research.  Global  Research Methodology, 1-6

 

Harash, Em, Suhail, A., & Ahmed, R. (2014). The Influence of Accounting Information Systems (AIS) 

on Performance of Small and Medium Enterprises (SMEs) in Iraq. Journal of business and management, 

3 (4), 48-57.

 

Harris, C., Cortvriend, P., & Hyde, P. (2007). Human resource management and performance in 

healthcare organisations. Journal of health organization and management, 21(4/5), 448-459.

 

Heidmann, M., Schäffer, U., & Strahringer, S. (2008). Exploring the role of management accounting 

systems in strategic sensemaking. Information Systems Management, 25(3), 244-257.

 

Henseler, J., Ringle, C. M., & Sarstedt, M. (2015). A new criterion for assessing discriminant 

validity in variance-based structural equation modeling. Journal of the academy of marketing 

science, 43(1), 115-135.

 

Herda, D. N., & Martin, K. A. (2016). The effects of auditor experience and professional commitment 

on acceptance of underreporting time: A moderated mediation analysis. Current Issues in Auditing, 

10(2), A14-A27.

 

Hertzog, M. A. (2008). Considerations in determining sample size for pilot studies. Research in 

nursing & health, 31(2), 180-191.

 

Hisham, H. N. Emad, H. (2018). Iraq Stock Exchange- Analysis of Iraq Stock Exchange Performance for 

the Period (2014-2017). Research paper. Faculty of Administration and Economics, university of 

baghadad.

 

Hooper, D., Coughlan, J., & Mullen, M. R. (2008). Structural equation modelling: Guidelines for 

determining model fit. Electronic journal of business research methods, 6(1), 53-60.

 

Howard, J.J. [1998]. The Relationship between Internal Auditing and the Audit Committee:a Tool For 

Mitigating Risk. Institute of Internal Auditors. [Online] Available at: http://www.theiia.org. 

Accessed: 18 February 2005.

 

Hox, J. J., & Bechger, T. M. (1998). An introduction to structural equation modeling

.Family Science Review, 11, 354-373.

 

Huang, K. T., Lee, Y. W., & Wang, R. Y. (1999). Quality information and knowledge management. 

Publisher: Prentice Hall.

 

Huuhtanen, J. (2004). Critical Success Factors in Integration of E-commerce and Financial 

Information Systems Case: Elisa ShopIt-Virtual Store (Doctoral dissertation, M. Sc Thesis in 

Accounting, the Swedish School of Economics and Business Administration 2004).

 

IASB. (2010). The Conceptual Framework for Financial Reporting 2010, London. IBM (2017). IBM SPSS 

Missing Values 25. Sage Publications.

Ibrahim, H. and Samad, F. A. (2011) ‘Corporate Governance Mechanisms and Performance of 

Public-Listed Family-Ownership in Malaysia.’ Journal of Economics and Finance, 3(1), 105–115.

 

Institute of Chartered Accountants in England and Wales (ICAEW). (1975). Stocks and work in 

progress, Statement of Standard Accounting Practice 9. (ICAEW, London).

 

Institute of Internal Auditor. (2005). The Professional Practice of Framework of Internal Auditor, 

Practice Advisort, January: (https://na.theiia.org/standards- 

guidance/mandatory-uidance/Pages/Definition-of-Internal)

 

International Business Publications. (2013). Iraq Export-Import Trade and Business Directory. 

Washington, D.C.: International Business Publications, 105.

 

Iraqi    Stock    Exchange.    (2017).    Availableat:    http://www.isx- 

iq.net/isxportal/portal/homePage.html?currLanguage=en,  (Accessed:  20

February 2017).

 

Isaac, S., & Michael, W. B. (1995). Handbook in research and evaluation: A collection of 

principles, methods, and strategies useful in the planning, design, and evaluation of studies in 

education and the behavioral sciences. Edits publishers

 

Ishola, A. A., Adeleye, S. T., & Tanimola, F. A. (2018). Impact of educational, professional  

qualification  and  years  of  experience  on  accountant  job performance. Journal of Accounting 

and Financial Management, 4(1), 32-44.

 

Ismail, N. A., & King, M. (2005). Firm performance and AIS alignment in Malaysian SMEs. 

International Journal of Accounting Information Systems, 6(4), 241- 259.

 

Janvrin, D., Bierstaker, J., & Lowe, D. J. (2009). An investigation of factors influencing the use 

of computer-related audit procedures. Journal of Information Systems, 23(1), 97-118.

 

Jensen, M. C. (2010). Value maximization, stakeholder theory, and the corporate objective function. 

Journal of applied corporate finance, 22(1), 32-42.

 

Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and 

ownership structure. Journal of financial economics, 3(4), 305-360.

 

Jerzemowska, M. (2006). The main agency problems and their consequences. Acta Oeconomica Pragensia, 

14(3), 9-17.

 

Jones, F. L., & Rama, D. V. (2003). Accounting information systems: a business process approach. 

Thomson/South-Western.

 

Jones, T. M., Felps, W., & Bigley, G. A. (2007). Ethical theory and stakeholder-related decisions:  

The  role  of  stakeholder  culture.  Academy  of  management review, 32(1), 137-155.

 

Julious, S. A. (2005). Sample size of 12 per group rule of thumb for a pilot study. Pharmaceutical 

Statistics: The Journal of Applied Statistics in the Pharmaceutical Industry, 4(4), 287-291.

 

Kaplan, R., Norton, D., (1993). The balance scorecard - Measures that drive performance. Harvard 

Business Review.

 

Karapetrovic, S., & Willborn, W. (2000). Quality assurance and effectiveness of audit systems. 

International Journal of Quality & Reliability Management, 17(6), 679– 703.

 

Kaya, A., & Bilen, S. (2017). “Thinking Creatively with Sounds and Words: Sounds and Images IIA” 

validity study in the Turkish language. Journal of Human Sciences, 14(4), 3956-3967.

 

Kertarajasa, A. Y., Marwa, T., & Wahyudi, T. (2019). The Effect of Competence, Experience, 

Independence, Due Professional Care, And Auditor Integrity On Audit Qualitiy With Auditor Ethics As 

Moderating Variable. Journal of Accounting, Finance and Auditing Studies, 5(1), 80-100.

 

kh Al-Dalabeeh, A. E. R., & Al-Zeaud, H. A. (2012). Accounting information systems and their role 

in the measurement and cost thrifting in public shareholding industrial  companies  in  Jordan.  

International  Journal  of  Business  and Management, 7(12), 97.

 

Khalid, A. A., Haron, H., Sarea, A. M., & Masron, T. A. (2018). The Role of Shariah Supervisory 

Board on Internal Shariah Audit Effectiveness: Evidence From Bahrain. Academy of Accounting and 

Financial Studies Journal.

 

Khudair, R. M. (2017). The Impact of external environment in the transformation of the Iraqi 

Unified Accounting System to International Accounting Standards. The  Administration  &  Economic  

College  Journal  for  Economics  & Administration & Financial Studies, 9(1), 117-191.

 

Kieso, D. E., Weygandt, J. J., & Warfield, T. D. (2011). Intermediate Accounting, Working Papers 

(Vol. 2). John Wiley & Sons.

 

Kim, H. J., Mannino, M., & Nieschwietz, R. J. (2009). Information technology acceptance in the 

internal audit profession: Impact of technology features and complexity. International Journal of 

Accounting Information Systems, 10(4), 214-228.

 

Kombo, B. (2013). The effects of computerized accounting system on auditing process: a case study 

of Mtwara district council (mdc) (Doctoral dissertation, Mzumbe University).

 

Kotrlik, J. W. K. J. W., & Higgins, C. C. H. C. C. (2001). Organizational research:

 

Determining appropriate sample size in survey research appropriate sample size in survey research. 

Information technology, learning, and performance journal, 19(1), 43.

 

Kuipers, B. S., Higgs, M., Kickert, W., Tummers, L., Grandia, J., & Van der Voet, J. (2014). The 

management of change in public organizations: A literature review. Public administration, 92(1), 

1-20.

 

Kuzmanić, B., Ivančić, N., & Paušić, J. (2017). Test-Retest Reliability of the 36-Item Health 

Survey (Sf-36) As Quality of Life Measures in Elderly Croatian Population. ACTA KINESIOLOGICA, 

11(2), 104-107.

 

Kwak, S. K., & Kim, J. H. (2017). Statistical data preparation: management of missing values and 

outliers. Korean journal of anesthesiology, 70(4), 407- 411.

 

Laudon, K. C., & Laudon, J. P. (2004). Management information systems: Managing the digital firm. 

New Jersey, 8.

 

Lee, Y. W., & Strong, D. M. (2003). Knowing-why about data processes and data quality. Journal of 

Management Information Systems, 20(3), 13-39.

 

Lenz, R., Sarens, G., & Hoos, F. (2017). Internal audit effectiveness: Multiple case study  

research  involving  chief  audit  executives  and  senior management. EDPACS, 55(1), 1-17.

 

Lins, G., & Lemke, T. (2014). Soft Dollars and Other Trading Activities. The New Financial 

Industry. Alabama Law Review, 2, 30.

 

Lowry, P. B., & Gaskin, J. (2014). Partial least squares (PLS) structural equation modeling (SEM) 

for building and testing behavioral causal theory: When to choose  it  and  how  to  use  it.  IEEE 

 transactions  on  professional communication, 57(2), 123-146

 

Malhotra, N., & Birks, D. (2007). Marketing Research: an applied approach: 3rd European Edition. 

Pearson education.

 

Malik, A. M. A., Hairuddin, H., & Shuib, N. (2018). Openness to Experience-A Moderator  between  

Social  Commerce  Success  Factors  and  Customer Satisfaction Relationship: Facebook Brand Page 

Platform. Management & Accounting Review (MAR), 17(3), 67-80.

 

Mamić Sačer, I., & Oluić, A. (2013). Information technology and accounting information systems’ 

quality in Croatian middle and large companies. Journal of

 

Information and Organizational Sciences, 37(2), 117–126.

 

McGilvray, D. (2008). Executing data quality projects: Ten steps to quality data and trusted 

information (TM). Elsevier.

 

McLeod, R. & Schell, G.P. (2008). Management Information Systems, Tenth Edition, Upper Saddle River 

New Jersey 07458: Pearson/Prentice Hall.

 

McNeish, D. (2017). Exploratory factor analysis with small samples and missing data. Journal of 

personality assessment, 99(6), 637-652.

 

Medina, J. M., Jiménez, A. K., Mora, A., & Ábrego, D. (2014). Training in Accounting Information 

Systems for Users' Satisfaction and Decision Making. International Journal of Business and Social 

Science, 5(7).

 

McKim, C. A. (2017). The value of mixed methods research: A mixed methods study. Journal of Mixed 

Methods Research, 11(2), 202-222

 

Mia, L., & Chenhall, R. H. (1994). The usefulness of management accounting systems, functional  

differentiation  and  managerial  effectiveness.  Accounting, Organizations and Society, 19(1), 

1-13.

 

Michaels, and Jim. (2008). "Iraqi stock exchange small but surging". (October 5), USA Today. 

Retrieved December (13).

 

Mihret, D. G., & Yismaw, A. W. (2007). Internal audit effectiveness: An Ethiopian public sector 

case study. Managerial Auditing Journal, 22(5), 470–484.

 

Mitchell, F., Reid, G. C., & Smith, J. (2000). Information system development in the small firm: 

The use of management accounting. Chartered Institute of Management Accountants.

 

Mitchell, R. K., Agle, B. R., & Wood, D. J. (1997). Toward a theory of stakeholder identification 

and salience: Defining the principle of who and what really counts. Academy of management review, 

22(4), 853-886.

 

Mitchell, R. K., Van Buren III, H. J., Greenwood, M., & Freeman, R. E. (2015). Stakeholder 

inclusion and accounting for stakeholders. Journal of Management Studies, 52(7), 851-877.

 

Mndzebele, N. (2013). The usage of accounting information systems for effective internal controls 

in the Hotels. International Journal Advanced Computer Technology, 2 (5), 1-3.

 

Momani, M. A. A., & Obeidat, M. I. (2012). Do the Outputs of the Automated AIS Satisfy the 

Requirements of Decision Makers of the Omani Commercial Banking Industry?. Journal of Research 

Diyala humanity, (56), 624-664.

 

Moorthy, M. K., Mohamed, A. S. Z., Gopalan, M., & San, L. H. (2011). The impact of information 

technology on internal auditing. African Journal of Business Management, 5(9), 3523.

 

Muijs, D. (2004). Doing quantitative research in education with SPSS. Sage.

 

Napitupulu, I. H. (2015). Impact of organizational culture on the qualty of management accounting 

information system: A theoritical approach. Research Journal of Finance and Accounting, 6(4), 

74-83.

 

Napitupulu, I. H., Mahyuni, S., & Sibarani, J. L. (2016). The impact of internal control 

effectiveness to the quality of management accounting information system: the survey on state-owned 

enterprises (SOEs). Journal of Theoretical and Applied Information Technology, 88(2), 358.

 

Naranjo Gil, D. (2004). The role of sophisticated accounting system in strategy management. The 

International Journal of Digital Accounting Research, 4(8), 125-144.

 

Neogy, T. K. (2014). Evaluation of Efficiency of Accounting Information Systems : A Study on Mobile 

Telecommunication Companies in Bangladesh.  Global Disclosure of Economics and Business, 3(1), 

40–58.

 

Nicolaou, A. I. (2000). A contingency model of perceived effectiveness in accounting information   

systems:   Organizational   coordination   and   control effects. International Journal of 

Accounting Information Systems, 1(2), 91-105.

 

Nixon, A. (2005). Analysis: Corporate Governance–Internal audit: the new rock and roll. Journal of 

Accountancy, 135(1337), 48-49.

No, A. S. (2010). Conceptual framework for financial reporting. Norwalk, CT: FASB. Nofan, H. M. 

A.-O. (2014). Impact Of Computerized Accounting Information Systems’

Effectiveness In Increasing The Efficiency Of Human Capital: Field Study In The

Financial Department In The Public Jordanian Universities. Interdisciplinary

 

Journal Of Contemporary Research In Business, 6(5), 18–43. Nunnally, J. C. (1978). Psychometric 

Theory: 2d Ed. McGraw-Hill.

 

Nurdiono, N., & Gamayuni, R. R. (2018). The effect of internal auditor competency on internal audit 

quality and its implication on the accountability of local government. European Research Studies 

Journal, 21(4), 426-434.

 

O’Rourke, M. (2017). Comparing methods for cross-disciplinary research. The Oxford handbook of 

interdisciplinarity, 276-290.

 

Obi, M. C. (2009). Development and validation of a scale for measuring e-government user 

satisfaction. Nova Southeastern University

 

Oboh, C. S., & Ajibolade, S. O. (2017). Strategic management accounting and decision making: A 

survey of the Nigerian Banks. Future Business Journal, 3(2), 119- 137.

 

O'Brien, J., & Marakas, G. M. (2010). Introduction to Information Systems. McGraw- Hill/Irwin. New 

York.

 

Ogundana, O., Ojeka, S., Ojua, M., & Nwaze, C. (2017). Quality of Accounting Information and 

Internal Audit Characteristics in Nigeria. Journal of Modern Accounting and Auditing, 13(8), 

333-344.

 

Okoye, E. I., & Ani, W. U. (2004). Anals of Government and Public Sector Accounting. Nimo: Rex 

Charles and Pa-trick Limited.

 

Ong, C. S., Day, M. Y., & Hsu, W. L. (2009). The measurement of user satisfaction with question 

answering systems. Information & Management, 46(7), 397-403.

 

Oprea, D. (1999). Economic Analysis and Design of Information Systems, Polirom, Iaşi, (21).

 

Orlikowski, W. J. (1991). Integrated information environment or matrix of control? The 

contradictory  implications  of  information  technology.  Accounting, Management and Information 

Technologies, 1(1), 9-42

 

Parmar, B. L., Freeman, R. E., Harrison, J. S., Wicks, A. C., Purnell, L., & De Colle,

S. (2010). Stakeholder theory: The state of the art. The academy of management annals, 4(1), 

403-445.

 

Patel, S. B. P. (2015). Effects of accounting information system on Organizational Profitability. 

International Journal of Research and Analytical Reviews, 2(1), 72– 76.

 

Peursem, K. V., & Pumphrey, L. D. (2005). Internal auditors and independence: An agency lens on 

corporate practice. Financial Reporting, Regulation and Governance, 4(2), 1-33

 

Picazo-Vela, S. (2009). The effect of online reviews on customer satisfaction: An expectation 

disconfirmation approach. AMCIS 2009 Doctoral Consortium, 6.

 

Pincus, K. V. (2000). “Core Concepts of Accounting Information” University of southern California, 

McGraw- Hill, Inc. 2nd edition. Module 2, (19)

 

Pituch, K. A., & Stevens, J. P. (2015). Applied multivariate statistics for the social sciences: 

Analyses with SAS and IBM’s SPSS. Routledge.

 

Polit Denise, F., & Hungler Bernadette, P. (1999). Nursing research principles and methods. 

Phyladelphia: Lippincott Williams and Wilkins.

 

Popoola, O. M. J., Ahmad, A. B. C., & Kehinde, O. H. (2016). Determinants of Internal Audit Task 

Performance in Nigerian Tertiary Institutions: A Conceptual Approach. International Conference on 

Accounting Studies (ICAS), Langkawi, Kedah, Malaysia.

 

Porter, G. A., & Norton, C. L. (2012). Using Financial Accounting Information: The Alternative to 

Debtor and Creditur. South Western, 5191.

 

Potter, B. N. (2005). Accounting as a social and institutional practice: Perspectives to enrich our 

understanding of accounting change. Abacus, 41(3), 265-289.

 

Prasanti, D. H., Ramadhanti, W., & Puspasari, N. (2019). Effect of Independence, Work Experience 

and Competence on Audit Quality with Professional Ethics as Moderating Variable. Jurnal Akuntansi 

Aktual, 5(3), 223-233.

 

Prawitt, D. F., Smith, J. L., & Wood, D. A. (2009). Internal audit quality and earnings management. 

The accounting review, 84(4), 1255-1280.

 

Qasim, A. R. M. (2004), Accounting Information Systems, Applied Sciences University.

Economics Faculty, Damascus University, Damascus, Syria.

 

Qatanani, K. M., & Hezabr, A. A. (2015). The effect of using accounting information systems to 

improve the value chain in business organizations-empirical

study. European Journal of Accounting Auditing and Finance Research, 3(6), 1-11.

 

Qatawneh, A. M. (2012). The Effect of Electronic Commerce on the Accounting Information System of 

Jordanian Banks. International Business Research, 5(5), 158.

 

Qatawneh, A. M. (2013). The Role of Human Resource Accounting Information on the Accounting  

Information  System,  European  Journal  of  Business  and Management, 5(13), 137–140.

 

Ramazani, M., & Allahyari, A. (2013). Compatibility and Flexibility of Accounting Information 

Systems. Journal of Emerging Trends in Computing and Information Sciences, 4(3).

 

Raykov, T. (2011). Evaluation of convergent and discriminant validity with multitrait– multimethod 

correlations. British journal of mathematical and statistical psychology, 64(1), 38-52.

 

Redman, T. C. (1992). Data quality: management and technology. Bantam Books, Inc

 

Ritchi, H., Wahyudi, I., & Susanto, A. (2015). Research Program on Key Success Factors of 

e-Government and Their Impact on Accounting Information Quality. Procedia-Social and Behavioral 

Sciences, 211, 673-680.

 

Riyadh, H. A. (2017). The Influence of Internal Audit Function on Promoting Effective Corporate 

Governance by Using the Management Support in Commercial Iraqi Banks. The International Journal of 

Accounting and Business Society, 25(2), 71-83.

 

Roberts, B. W., Walton, K. E., & Viechtbauer, W. (2006). Patterns of mean-level change in 

personality traits across the life course: a meta-analysis of longitudinal studies. Psychological 

bulletin, 132(1), 1.

 

Roberts, R. W., & Mahoney, L. (2004). Stakeholder conceptions of the corporation: Their meaning and 

influence in accounting research. Business Ethics Quarterly, 14(3), 399-431.

 

Romney, B. M, & Steinbart, P. J. (2015). Accounting Information systems. 13th Edition.

Prentice Hall.

 

Romney, B.M. & Steinbart, J.P. (2012). Accounting Information System. 12th edition.

Pearson Education Limited.

 

Romney, M. B., Steinbart, P. (2009). Accounting Information Systems. 11th Ed.

Pearson.

 

Romney, M. B., Steinbart, P. J., Mula, J. M., Mcnamara, R., & Tonkin, T. (2013). Authorised 

adaptation from the United States edition entitled Accounting Information Systems. 12th edition. 

Pearson Education, Inc., publishing as Prentice Hal (Vol. 39).

 

Romney, M. B., Steinbart, P. J., Zhang, R., & Xu, G. (2003). Accounting information systems. 

Pearson Education.

 

Saatcioglu, O. Y., Ozmen, O. N. T., & Eriş, E. D. (2012). A study on knowledge management and firm 

performance in Turkish IT sector. International Journal of Logistics Systems and Management, 11(2), 

213.

 

Sajady, H., Dastgir, M., & Nejad, H. H. (2012). Evaluation of the effectiveness of accounting 

information systems. International Journal of Information Science and Management (IJISM), 6(2), 

49-59

 

Salehi, M., & Abdipour, A. (2011). A study of the barriers of implementation of accounting 

information system: Case of listed companies in Tehran Stock Exchange. Journal of Economics and 

Behavioral Studies, 2(2), 76-85.

 

Sambasivan, Y., & Assefa, K. B. (2013). Evaluating the Design of Accounting Information System and 

its Implementation in Ethiopian Manufacturing Industries. Research Journal of Sciences & IT 

Management, 2(7), 16-29.

 

Sarens, G., & De Beelde, I. (2006). The relationship between internal audit and senior management:  

 A   qualitative   analysis   of   expectations   and perceptions. International Journal of 

Auditing, 10(3), 219-241.

 

Sari, N. Z., & Susanto, A. (2018). The Effect of Auditor Competency and Work Experience on 

Information Systems Audit Quality and Supply Chain (Case Study: Indonesian Bank). International 

Journal of Supply Chain Management (IJSCM), 732-747.

 

Sari, N. Z., SE, M., & Purwanegara, H. D. (2016). The Effect of Quality Accounting Information 

System Indonesian Goverment (BUMD) at bandung area. Research Journal of Finance and Accounting, 

7(2), 301–302.

 

Savalei, V., & Bentler, P. M. (2010). Structural equation modeling. The Corsini encyclopedia of 

psychology, 1-3.

 

Schipper, K., & Vincent, L. (2003). Earnings quality. Accounting horizons, 17, 97-110

 

Schneider, A. (2003). An examination of whether incentive compensation and stock ownership affect 

internal auditor objectivity. Journal of Managerial Issues, 486-497.

 

Scott, W. R. (2005). Institutional theory: Contributing to a theoretical research program.  Great  

minds  in  management:  The  process  of  theory development, 37(2005), 460-484.

 

Shagari, S. L., Abdullah, A., & Saat, R. M. (2017). Accounting Information Systems Effectiveness: 

Evidence from The Nigerian Banking Sector. International Journal of Information, Knowledge and 

management, 12, 309-335.

 

Shagari, S. L., Abdullah, A., & Saat, R. M. (2017). Contributory Factors of Accounting Information 

Systems Effectiveness in Nigerian Banking Sector. Asian Journal of Multidisciplinary Studies, 151.

 

Shamki,  D.,  &  Alhajri,  T.  A.  (2017).  Factors  influence  internal  audit effectiveness. 

International Journal of Business and Management, 12(10), 143

 

Shareia, B. (2016).Accounting Information Systems in Developing Countries. Journal of Business & 

Economic Policy, 3(1).

 

Shukeri, S. N., Shin, O. W., & Shaari, M. S. (2012). Does board of director's characteristics 

affect firm performance? Evidence from Malaysian public listed companies. International Business 

Research, 5(9), 120.

 

Sila, M., Bambang, S., Zaki, B., & Aulia Fuad, R. (2016). The Effect of Knowledge and Experience on 

Professional Auditor’s Judgment: Study on State Auditor in Indonesia. International Journal of 

Management and Administrative Sciences (IJMAS), 3(10), 98-106

 

Smith, J., & Binti Puasa, S. (2016, February). Critical factors of accounting information systems 

(AIS) effectiveness: a qualitative study of the Malaysian federal government. In British Accounting 

& Finance Association Annual Conference 2016.

 

Smith, R. (2003). Audit committees combined code guidance. London: Financial Reporting Council.

 

Soh, D. S., & Martinov-Bennie, N. (2011). The internal audit function: Perceptions of internal 

audit roles, effectiveness and evaluation. Managerial Auditing Journal, 26(7), 605-622.

 

Soltani, B. (2007). Auditing. Harlow: Financial Times Prentice Hall. 621.

 

Sorzano, C. O. S., Tabas-Madrid, D., Núñez, F., Fernández-Criado, C., & Naranjo, A. (2017). Sample 

size for pilot studies and precision driven experiments. arXiv preprint arXiv:1707.00222.

 

Sotto, R. (1997). The virtual organisation. Accounting, Management and Information Technologies, 

7(1), 37-51.

 

Soudani, S. (2013). The impact of implementation of e-accounting system on financial performance 

with effects of internal control systems. Research Journal of Finance and Accounting, 4(11), 17-29.

 

Spătărelu, I., & Petec, D. (2016). The importance of accounting information in decision making. 

Ovidius University Annals, Economic Sciences, 611-615.

 

Stair, R. M. & Reynolds, G. W. (2010). Principles of Information Systems A Managerial Approach, 

Ninth Edition. Course Technology, Cengage Learning, USA.

 

Stambaugh, C. T., & Carpenter, F. W. (1992). The roles of accounting and accountants in executive 

information systems. Accounting Horizons, 6(3), 52.

 

Steinberg, R. M., & Bromilow, C. L. (2000). Corporate Governance and the Board-- what Works Best. 

Institute of Internal Auditors Research Foundation

 

Suhr, D. D. (2006). Exploratory or confirmatory factor analysis?. University of Northern Colorado, 

SUGI 31, 66-76.

 

Sunday, I. M. (2015).The Impact of Computerized Accounting Information System on The Performance of 

The Banking Industry in Nigeria. (Master thesis, University of Lagos).

 

Susanto, A. (2008). Sistem Informasi Akuntansi: Struktur Pengendalian Resiko- Pengembangan. Lingga 

Jaya, Bandung.

 

Susanto, A. (2013). Accounting Information Systems: Development of Risk Control Structure. Prime 

Edition. First mold. Bandung: Lingga Jaya.

 

Susanto, A. (2015). What factors influence the quality of accounting information?. International 

Journal of Applied Business and Economic Research, 13(6), 3995- 4014.

 

Susanto, A. (2016). The Influence of Accounting Information System Quality to Accounting 

Information Quality and its Implications to the Good Study Program Governance. International 

Business Management, 10(24), 5767-5776.

 

Syaifullah, M. (2015). Influence Business Process on The Quality Of Accounting Information System. 

International Journal of Scientific & Technology Research, 4(1), 323-328.

 

Tackie, G., Marfo-Yiadom, E., & Oduro Achina, S. (2016). Determinants of Internal Audit 

Effectiveness in Decentralized Local Government Administrative Systems. International Journal of 

Business and Management, 11(11), 184.

 

Taherdoost, H. A. M. E. D., Sahibuddin, S. H. A. M. S. U. L., & Jalaliyoon, N. E. D.

A. (2014). Exploratory factor analysis; concepts and theory. Advances in Applied and Pure 

Mathematics, 375382.

 

Taiwo, J. N. (2016). Effect of ICT on accounting information system and organisational performance: 

The application of Information and Communication Technology on Accounting Information System. 

European Journal of Business and Social Sciences, 5(2), 1-15

 

Talab, H. R., Manaf, K. B. B. A., & Malak, S. S. D. B. A. (2018). Internal Audit Function, 

Ownership Structure and Firm Performance in Iraq. Journal of Engineering and Applied Sciences, 

13(8), 2098-2102

 

Talmon, S. (2013). The Occupation of Iraq: Volume 2: The Official Documents of the Coalition 

Provisional Authority and the Iraqi Governing Council. Bloomsbury Publishing.

 

Tan, Ö. F. (2016). Impact of Accounting Information Systems On Internal Auditors In Turkey. Marmara 

Üniversitesi Öneri Dergisi @Bullet Cilt, 12(46), 1300–845.

 

Teru, S. P., & Hla, D. T. (2015). Appraisal of Accounting Information System and Internal Control 

Frameworks. International Journal of Scientific and Research Publications, 5(9), 1–3.

 

Teru, S. P., Idoku, I., & Ndeyati, J. T. (2017). A Review of the Impact of Accounting Information 

System for Effective Internal Control on Firm Performance. Indian Journal of Finance and Banking, 

1(2), 52-59.

 

Thompson, S. C. (2016). Accounting for a Developing World: A look at International Standards on 

Developing Countries. University of Tennessee Honors Thesis Project.

 

Tippe., & Syarifudin. (2013). Corporate Performance PT Baramulti Success Means the Malcolm Baldrige 

Measurement Using Technology in the Context of Adjustment in World Class Coal Company in Indonesia. 

Socio-technology Journal, (28)12.

 

Toth, Z. (2012). The current role of accounting information systems. Theory, Methodology, Practice, 

8(1), 91.

 

Trabulsi, R. U. (2018). The Impact of Accounting Information Systems on Organizational Performance: 

The Context of Saudi's SMEs. International Review of Management and Marketing, 8(2), 69-73.

 

Trading Economies., (2017). Iraq GDP Annual Growth Rate, Tradingeconomies. Available  at:  

http://www.tradingeconomics.com/iraq/gdp-growth-annual (Accessed: 20 February 2017).

 

Trigo, A., Belfo, F., & Estébanez, R. P. (2014). Accounting information systems: The challenge of 

the real-time reporting. Procedia Technology, 16, 118-127

 

Trizano-Hermosilla, I., & Alvarado, J. M. (2016). Best alternatives to Cronbach's alpha reliability 

 in  realistic  conditions:  congeneric  and  asymmetrical measurements. Frontiers in psychology, 

7, 769.

 

Unegbu, A.O., & Obi, B. C. (2007). Auditing. Enugu: Hipuks Additional Press.

 

Van Gansberghe, C. N. (2005). Internal auditing in the public sector: a consultative forum in 

Nairobi, Kenya, shores up best practices for government audit professionals in developing nations. 

Internal Auditor, 62(4), 69-74.

 

Vasudevan, H., & Chawan, A. (2014). Demystifying knowledge management in Indian manufacturing SMEs. 

Procedia Engineering, 97, 1724–1734.

 

Venkatesh, V., Morris, M. G., Davis, G. B., & Davis, F. D. (2003). User acceptance of information 

technology: Toward a unified view. MIS quarterly, 425-478.

 

Vera-Munoz, S. C., Kinney Jr, W. R., & Bonner, S. E. (2001). The effects of domain experience and 

task presentation format on accountants' information relevance assurance. The Accounting Review, 

76(3), 405-429.

 

Verhofstadt, E., Baillien, E., Verhaest, D., & De Witte, H. (2017). On the moderating role of years 

of work experience in the Job Demand–Control model. Economic and Industrial Democracy, 38(2), 

294-313

 

Vieito, J. P. T. (2012). Gender, top management compensation gap, and company performance: 

Tournament versus behavioral theory. Corporate Governance: An International Review, 20(1), 46-63.

 

Von den Driesch, T., da Costa, M. E. S., Flatten, T. C., & Brettel, M. (2015). How CEO experience, 

personality, and network affect firms’ dynamic capabilities. European Management Journal, 33(4), 

245–256.

 

Voorhees, C. M., Brady, M. K., Calantone, R., & Ramirez, E. (2016). Discriminant validity testing 

in marketing: an analysis, causes for concern, and proposed remedies. Journal of the Academy of 

Marketing Science, 44(1), 119-134.

 

Wadkar, S. K., Singh, K., Chakravarty, R., & Argade, S. D. (2016). Assessing the Reliability of 

Attitude Scale by Cronbach's Alpha'. Journal of Global Communication, 9(2), 113-117.

 

Wangraj, P., Ussahawanitchakit, P., & Muenthaisong, K. (2014). Audit responsibility competency and 

audit survival: Evidence from tax auditors (TAs) in Thailand. AU- GSB E-Journal, 7(2).

 

Watkins, M. W. (2018). Exploratory factor analysis: A guide to best practice. Journal of Black 

Psychology, 44(3), 219-246.

 

Whitman, M. E., & Mattord, H. J. (2011). Principles of information security. Cengage Learning.

 

Wicaksono, I. M. (2016). The Effects Of Competence, Independence And Due Professional Care To Audit 

Quality With Auditor Ethics As Moderating Variable (Case Study On Financial Supervision And 

Development Agency In Yogyakarta) (Doctoral dissertation, UII).

 

Williams, B., Onsman, A., & Brown, T. (2012). Exploratory factor analysis: A five- step guide for 

novices. Australasian Journal of Paramedicine, 8(3).

 

Wixom, B. H., & Todd, P. A. (2005). A theoretical integration of user satisfaction and technology 

acceptance. Information systems research, 16(1), 85-102.

 

Wu, T., & Naidoo, V. (2016). The Role of International Marketing in Higher Education.

In International Marketing of Higher Education (pp. 3-9). Palgrave Macmillan, New York.

 

Xu, H. (2003). Critical success factors for accounting information systems data quality (Doctoral 

dissertation, University of Southern Queensland).

 

Xu, H. (2009). Data quality issues for accounting information systems' implementation: Systems, 

stakeholders, and organizational factors. Journal of Technology Research, 1, 1.

 

Yong, A. G., & Pearce, S. (2013). A beginner’s guide to factor analysis: Focusing on exploratory  

factor  analysis.  Tutorials  in  quantitative  methods  for psychology, 9(2), 79-94.

 

Zain, M. M., & Subramaniam, N. (2007). Internal auditor perceptions on audit committee  

interactions:  A  qualitative  study  in  Malaysian  public corporations. Corporate Governance: An 

International Review, 15(5), 894-908.

 

Zait,  A.,  &  Bertea,  P.  S.  P.  E.  (2011).  Methods  for testing discriminant validity. 

Management & Marketing Journal, 9(2), 217-224.

 

Zakaria, W. Z. W., Ilias, N., & Wahab, N. (2017). A survey on the impact of accounting information 

system on tasks efficiency: Evidence from Malaysian public sector agencies. International Review of 

Management and Marketing, 7(1), 183-190.

 

Zhang, I. X. (2007). Economic consequences of the Sarbanes–Oxley Act of 2002. Journal of Accounting 

and Economics, 44(1), 74-115.

 

Zhang, Zhiyong, and Ke-Hai Yuan. (2016). "Robust coefficients alpha and omega and confidence 

intervals with outlying observations and missing data: methods and

software." Educational and Psychological Measurement, 76(3), 387-411.

 


This material may be protected under Copyright Act which governs the making of photocopies or reproductions of copyrighted materials.
You may use the digitized material for private study, scholarship, or research.

Back to previous page

Installed and configured by Bahagian Automasi, Perpustakaan Tuanku Bainun, Universiti Pendidikan Sultan Idris
If you have enquiries with this repository, kindly contact us at pustakasys@upsi.edu.my or Whatsapp +60163630263 (Office hours only)