Publication:
IT GOVERNANCE AND AUDIT RISK IN JORDANIAN COMPANIES: THE MODERATING ROLE OF AUDIT QUALITY

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dc.citedby0
dc.contributor.authorAlsaleem E.A.en_US
dc.contributor.authorHusin N.M.en_US
dc.contributor.authorid58121773100en_US
dc.contributor.authorid55152658600en_US
dc.date.accessioned2025-03-03T07:48:00Z
dc.date.available2025-03-03T07:48:00Z
dc.date.issued2024
dc.description.abstractPurpose: In order to better understand how IT governance COBIT5 (planning and organization (PO), acquisition and implementation (AI), support and delivery (SD), monitoring and evaluation (ME), guidance and control (GC), and audit risks interact in Jordanian businesses, this study will examine the moderating role of audit quality. Design/methodology/approach: This study uses a mixed method combining quantitative and qualitative method. Primary data: IT governance and audit risk with questionnaires distributed to 528 workers from each of the 176 Jordanian companies. The three employees served as a representative sample from the finance, internal audit, and IT departments. Secondary data: Using SPSS software, the data was analyzed to determine the audit quality using the financial statements of Jordanian businesses listed on the Amman Stock Exchange for the year 2020. Results and conclusion: The results of this study have shown that the COBIT5 framework is an important accountability mechanism for motivating expected behavior in the workplace when it comes to technology use. Audit risk is directly affected by the IT governance structure. Practical implications: This study is important for companies in Jordan, by presenting an integrated framework in this study that combines IT governance, audit risks and audit quality. This study was expected to facilitate the companies' efforts by ensuring a sufficient degree of confidence in the applied accounting system and improving the information security within the system to maintain the organizations and audit quality at the same time. Originality/value: This study adds to the body of knowledge on IT governance, audit risk, and audit quality that has concentrated on developing nations, particularly Jordan. ? 2024 ANPAD - Associacao Nacional de Pos-Graduacao e Pesquisa em Administracao. All rights reserved.en_US
dc.description.natureFinalen_US
dc.identifier.ArtNoe03718
dc.identifier.doi10.24857/rgsa.v18n4-025
dc.identifier.issue4
dc.identifier.scopus2-s2.0-85183511573
dc.identifier.urihttps://www.scopus.com/inward/record.uri?eid=2-s2.0-85183511573&doi=10.24857%2frgsa.v18n4-025&partnerID=40&md5=bfc85c33f1f746500de000f87f491f10
dc.identifier.urihttps://irepository.uniten.edu.my/handle/123456789/37149
dc.identifier.volume18
dc.publisherANPAD - Associacao Nacional de Pos-Graduacao e Pesquisa em Administracaoen_US
dc.relation.ispartofAll Open Access; Hybrid Gold Open Access
dc.sourceScopus
dc.sourcetitleRevista de Gestao Social e Ambiental
dc.titleIT GOVERNANCE AND AUDIT RISK IN JORDANIAN COMPANIES: THE MODERATING ROLE OF AUDIT QUALITYen_US
dc.typeArticleen_US
dspace.entity.typePublication
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