000126801 001__ 126801
000126801 005__ 20240731103342.0
000126801 0247_ $$2doi$$a10.1016/j.jjimei.2023.100183
000126801 0248_ $$2sideral$$a134180
000126801 037__ $$aART-2023-134180
000126801 041__ $$aeng
000126801 100__ $$aAlqudah, H.
000126801 245__ $$aThe impact of empowering internal auditors on the quality of electronic internal audits: A case of Jordanian listed services companies
000126801 260__ $$c2023
000126801 5060_ $$aAccess copy available to the general public$$fUnrestricted
000126801 5203_ $$aThis study emphases on the top management empowerments to internal auditors, namely, general qualification, electronic qualification and independence, affecting quality of electronic internal audits in the Jordanian Listed Service Companies. This paper used 144 usable questionnaires from internal auditors in the Jordanian listed service companies. The gathered data were analysed utilizing ``Statistical Package for Social Sciences (SPSS)''. The results reveal that general qualification, electronic qualification and independence have a significant effect on the quality of electronic internal audits, as supported by the resource-based view. Due to the importance of the service companies’ sector in the context of Jordan, the results are helpful for the internal audit profession and decision makers in offering new legislation for the internal audit profession. Future research may consider other factors that may hinder the quality of electronic internal audits, such as audit task complexity or organizational culture.
000126801 540__ $$9info:eu-repo/semantics/openAccess$$aby-nc-nd$$uhttp://creativecommons.org/licenses/by-nc-nd/3.0/es/
000126801 592__ $$a2.137$$b2023
000126801 593__ $$aArtificial Intelligence$$c2023$$dQ1
000126801 593__ $$aIndustrial and Manufacturing Engineering$$c2023$$dQ1
000126801 593__ $$aManagement Information Systems$$c2023$$dQ1
000126801 593__ $$aInformation Systems and Management$$c2023$$dQ1
000126801 593__ $$aLibrary and Information Sciences$$c2023$$dQ1
000126801 593__ $$aInformation Systems$$c2023$$dQ1
000126801 594__ $$a19.2$$b2023
000126801 655_4 $$ainfo:eu-repo/semantics/article$$vinfo:eu-repo/semantics/publishedVersion
000126801 700__ $$aLutfi, A.
000126801 700__ $$aAbualoush, S. H.
000126801 700__ $$aQudah, M.
000126801 700__ $$aAlshira'h, A. Farhan
000126801 700__ $$aAlmaiah, M. A.
000126801 700__ $$aAlrawad, M.
000126801 700__ $$aTork, M.
000126801 773__ $$g3, 2 (2023), 100183 [8 pp.]$$tInternational journal of information management data insights$$x2667-0968
000126801 8564_ $$s757806$$uhttps://zaguan.unizar.es/record/126801/files/texto_completo.pdf$$yVersión publicada
000126801 8564_ $$s2927162$$uhttps://zaguan.unizar.es/record/126801/files/texto_completo.jpg?subformat=icon$$xicon$$yVersión publicada
000126801 909CO $$ooai:zaguan.unizar.es:126801$$particulos$$pdriver
000126801 951__ $$a2024-07-31-09:50:32
000126801 980__ $$aARTICLE