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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

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

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