A Theoretical Discussion of Factors Affecting the Internal Audit Quality in Jordanian Public Shareholding Companies
Journal Title: International Journal of Academic Research in Accounting, Finance and Management Sciences - Year 2018, Vol 8, Issue 2
Abstract
Scholars have not been in agreement in terms of the influencing factors of internal auditing quality and the best way for measuring them, and most notably, the framework that is most fitting for internal audit quality. The lack of attention to the theories in literature may be the cause of the disagreement. Therefore, factors impacting the internal audit quality among public shareholding companies, particularly in Jordan have been proposed based on past works. As such, a hypothetical model is proposed in this study. The model scrutinizes the internal audit quality and its antecedents including premature sign-off, job satisfaction, Job burnout and the stressors in internal auditing environment; all these greatly contribute to the understand the factors effecting on internal audit quality in such companies. It is anticipated that this study will offer valuable insights for the future works.
Authors and Affiliations
Mohannad Obeid Al Shbail
Keywords
Related Articles
- EP ID EP364822
- DOI 10.6007/IJARAFMS/v8-i2/4273
- Views 101
- Downloads 0
A Theoretical Discussion of Electronic Banking in Jordan by Integrating Technology Acceptance Model and Theory of Planned Behavior
Information technology services are the major driver of the changes occurring on the global level. The shift from traditional banking to electronic banking has been considered to be one of such changes, and to be a signi...
Does Liquidity and Solvency Affect Banks Profitability? Evidence from Listed Banks in Jordan
Detection of Fraud in Financial Statements: French Companies as a Case Study
The objective of this research is to test the impact of the "Fraud Triangle" elements on the detection of fraud in the financial statements. The data used in our empirical research are related to a sample of 80 French co...
Self-Employed
Economic area, in which they operate self-however, is more and more narrow, highlighted by the big firms, which have their own objectives of the development and of the public administration whose economic measures affect...
Challenges and Impact of Open Market Concepts in Haulage Industry