UPSI Digital Repository (UDRep)
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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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