The impact of Accounting Information System on Internal Audit Effectiveness: the moderation of Audit Committee in Oman

The aim of this research is to investigate the impact of Accounting Information System(AIS) on Internal Audit Effectiveness (IAE) among companies listed in MuscatSecurities Market (MSM) by focusing on the moderati...

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Main Author:	Alsabti, Haider Alaaldin Abdul Wahab
Format:	thesis
Language:	eng
Published:	2022
Subjects:	HD Industries Land use Labor
Online Access:	https://ir.upsi.edu.my/detailsg.php?det=9492
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id	oai:ir.upsi.edu.my:9492
record_format	uketd_dc
institution	Universiti Pendidikan Sultan Idris
collection	UPSI Digital Repository
language	eng
topic	HD Industries Land use Labor
spellingShingle	HD Industries Land use Labor Alsabti, Haider Alaaldin Abdul Wahab The impact of Accounting Information System on Internal Audit Effectiveness: the moderation of Audit Committee in Oman
description	<p>The aim of this research is to investigate the impact of Accounting Information System</p><p>(AIS) on Internal Audit Effectiveness (IAE) among companies listed in Muscat</p><p>Securities Market (MSM) by focusing on the moderating impact of Audit Committee</p><p>(AC). One of the problems facing companies listed on the MSM in Oman is the absence</p><p>of an understanding of how accounting information system factors can encourage</p><p>internal auditors through the support of the audit committee to achieve effectiveness.</p><p>The theoretical foundation for this research was built based on the stewardship theory.</p><p>A quantitative approach was used to collect data from a group of respondents consisting</p><p>of financial/account manager, accountant, internal auditor, and audit committee</p><p>member, who were selected through an expert sampling technique. SPSS and Smart-</p><p>PLS were used to analyze the data. The questionnaire was administered three times.</p><p>The first administration involved a pilot test to investigate the reliability of the</p><p>questionnaire involving 60 respondents. For the second administration, the</p><p>questionnaire was distributed to 100 respondents to conduct an exploratory factor</p><p>analysis to verify that the research variables could actually measure their impacts. For</p><p>the third administration, the questionnaire was distributed to 397 respondents to</p><p>conduct a confirmatory factorial analysis. The results of the study found that, the first</p><p>direct hypothesis that examined the impact of reliability on internal audit effectiveness</p><p>in companies listed in MSM showed a positive and significant impact, at = 0.255, tvalue</p><p>= 3.985 and p-value = 0.000. The second direct hypothesis which examined the</p><p>impact of relevance on internal audit effectiveness revealed a positive and significant</p><p>impact, at = 0.200, t-value = 2.835 and p-value = 0.005. The third direct hypothesis</p><p>which examined the impact of integration on internal audit effectiveness revealed a</p><p>positive and significant impact, at = 0.107, t-value = 2.002 and p-value = 0.046. The</p><p>fourth direct hypothesis which examined the impact of flexibility on internal audit</p><p>effectiveness revealed a positive and significant impact, at = 0.197, t-value = 3.568</p><p>and p-value = 0.000. Moreover, audit committee moderated the impact of accounting</p><p>information system on internal audit effectiveness. In implication, companies should</p><p>focus on audit committee to increase the knowledge of the accounting information</p><p>system factors reliability, relevance, integration and flexibility.</p>
format	thesis
qualification_name
qualification_level	Not related
author	Alsabti, Haider Alaaldin Abdul Wahab
author_facet	Alsabti, Haider Alaaldin Abdul Wahab
author_sort	Alsabti, Haider Alaaldin Abdul Wahab
title	The impact of Accounting Information System on Internal Audit Effectiveness: the moderation of Audit Committee in Oman
title_short	The impact of Accounting Information System on Internal Audit Effectiveness: the moderation of Audit Committee in Oman
title_full	The impact of Accounting Information System on Internal Audit Effectiveness: the moderation of Audit Committee in Oman
title_fullStr	The impact of Accounting Information System on Internal Audit Effectiveness: the moderation of Audit Committee in Oman
title_full_unstemmed	The impact of Accounting Information System on Internal Audit Effectiveness: the moderation of Audit Committee in Oman
title_sort	impact of accounting information system on internal audit effectiveness: the moderation of audit committee in oman
granting_institution	Universiti Pendidikan Sultan Idris
granting_department	Fakulti Pengurusan dan Ekonomi
publishDate	2022
url	https://ir.upsi.edu.my/detailsg.php?det=9492
_version_	1783730267824848896
spelling	oai:ir.upsi.edu.my:94922023-09-13 The impact of Accounting Information System on Internal Audit Effectiveness: the moderation of Audit Committee in Oman 2022 Alsabti, Haider Alaaldin Abdul Wahab HD Industries. Land use. Labor <p>The aim of this research is to investigate the impact of Accounting Information System</p><p>(AIS) on Internal Audit Effectiveness (IAE) among companies listed in Muscat</p><p>Securities Market (MSM) by focusing on the moderating impact of Audit Committee</p><p>(AC). One of the problems facing companies listed on the MSM in Oman is the absence</p><p>of an understanding of how accounting information system factors can encourage</p><p>internal auditors through the support of the audit committee to achieve effectiveness.</p><p>The theoretical foundation for this research was built based on the stewardship theory.</p><p>A quantitative approach was used to collect data from a group of respondents consisting</p><p>of financial/account manager, accountant, internal auditor, and audit committee</p><p>member, who were selected through an expert sampling technique. SPSS and Smart-</p><p>PLS were used to analyze the data. The questionnaire was administered three times.</p><p>The first administration involved a pilot test to investigate the reliability of the</p><p>questionnaire involving 60 respondents. For the second administration, the</p><p>questionnaire was distributed to 100 respondents to conduct an exploratory factor</p><p>analysis to verify that the research variables could actually measure their impacts. For</p><p>the third administration, the questionnaire was distributed to 397 respondents to</p><p>conduct a confirmatory factorial analysis. The results of the study found that, the first</p><p>direct hypothesis that examined the impact of reliability on internal audit effectiveness</p><p>in companies listed in MSM showed a positive and significant impact, at = 0.255, tvalue</p><p>= 3.985 and p-value = 0.000. The second direct hypothesis which examined the</p><p>impact of relevance on internal audit effectiveness revealed a positive and significant</p><p>impact, at = 0.200, t-value = 2.835 and p-value = 0.005. The third direct hypothesis</p><p>which examined the impact of integration on internal audit effectiveness revealed a</p><p>positive and significant impact, at = 0.107, t-value = 2.002 and p-value = 0.046. The</p><p>fourth direct hypothesis which examined the impact of flexibility on internal audit</p><p>effectiveness revealed a positive and significant impact, at = 0.197, t-value = 3.568</p><p>and p-value = 0.000. Moreover, audit committee moderated the impact of accounting</p><p>information system on internal audit effectiveness. In implication, companies should</p><p>focus on audit committee to increase the knowledge of the accounting information</p><p>system factors reliability, relevance, integration and flexibility.</p> 2022 thesis https://ir.upsi.edu.my/detailsg.php?det=9492 https://ir.upsi.edu.my/detailsg.php?det=9492 text eng closedAccess Not related Universiti Pendidikan Sultan Idris Fakulti Pengurusan dan Ekonomi <p>Abbas, J., Muzaffar, A., Mahmood, H. K., Ramzan, M. 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