封面图片

Measuring the impact of absorptive capacity and internal auditing on firm performance / Yaser Ibrahem Almodallah, Suhaily Shahimi and Anna Azriati Che Azmi

This study aimed to investigate the impact of absorptive capacity (AC) and internal auditing on firm performance. Specifically, it had three main objectives. The first was to investigate the internal auditing characteristics affecting potential AC. The second was to investigate the mediating effect...

全面介绍

Saved in:
书目详细资料
Main Authors: Almodallah, Yaser Ibrahem, Shahimi, Suhaily, Che Azmi, Anna Azriati
格式: Article
语言:English
出版: UiTM Press 2023
主题:
Customs administration
在线阅读:https://ir.uitm.edu.my/id/eprint/76867/1/76867.pdf
https://ir.uitm.edu.my/id/eprint/76867/
https://mar.uitm.edu.my
标签: 添加标签
没有标签, 成为第一个标记此记录!
id my.uitm.ir.76867
record_format eprints
spelling my.uitm.ir.768672023-05-02T04:48:12Z https://ir.uitm.edu.my/id/eprint/76867/ Measuring the impact of absorptive capacity and internal auditing on firm performance / Yaser Ibrahem Almodallah, Suhaily Shahimi and Anna Azriati Che Azmi mar Almodallah, Yaser Ibrahem Shahimi, Suhaily Che Azmi, Anna Azriati Customs administration This study aimed to investigate the impact of absorptive capacity (AC) and internal auditing on firm performance. Specifically, it had three main objectives. The first was to investigate the internal auditing characteristics affecting potential AC. The second was to investigate the mediating effect of the internal control system on the relationship between potential and realised AC. The third was to examine the mediating effect of internal auditing processes on the relationship between realised AC and firm performance. This study employed a quantitative method i.e. survey questionnaires distributed to internal auditors and secondary data collection from annual reports of companies listed the Amman Stock Exchange. Return on assets and return on equity were extracted from 2014 to 2018 annual reports. The results indicated that internal auditing characteristics influence potential AC, which impacted the internal control system; the internal control system mediated the relationship between potential and actual AC and realised AC influences internal auditing processes, which in turn served as a mediator between realised AC and firm performance. This study applied the AC theory to internal auditing to provide insights. The evidence also highlights the benefits of utilising information technology in internal auditing. UiTM Press 2023-04 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/76867/1/76867.pdf Measuring the impact of absorptive capacity and internal auditing on firm performance / Yaser Ibrahem Almodallah, Suhaily Shahimi and Anna Azriati Che Azmi. (2023) Management and Accounting Review (MAR), 22 (1): 12. pp. 297-325. ISSN 2550-1895 https://mar.uitm.edu.my
institution Universiti Teknologi Mara
building Tun Abdul Razak Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Teknologi Mara
content_source UiTM Institutional Repository
url_provider http://ir.uitm.edu.my/
language English
topic Customs administration
spellingShingle Customs administration
Almodallah, Yaser Ibrahem
Shahimi, Suhaily
Che Azmi, Anna Azriati
Measuring the impact of absorptive capacity and internal auditing on firm performance / Yaser Ibrahem Almodallah, Suhaily Shahimi and Anna Azriati Che Azmi
description This study aimed to investigate the impact of absorptive capacity (AC) and internal auditing on firm performance. Specifically, it had three main objectives. The first was to investigate the internal auditing characteristics affecting potential AC. The second was to investigate the mediating effect of the internal control system on the relationship between potential and realised AC. The third was to examine the mediating effect of internal auditing processes on the relationship between realised AC and firm performance. This study employed a quantitative method i.e. survey questionnaires distributed to internal auditors and secondary data collection from annual reports of companies listed the Amman Stock Exchange. Return on assets and return on equity were extracted from 2014 to 2018 annual reports. The results indicated that internal auditing characteristics influence potential AC, which impacted the internal control system; the internal control system mediated the relationship between potential and actual AC and realised AC influences internal auditing processes, which in turn served as a mediator between realised AC and firm performance. This study applied the AC theory to internal auditing to provide insights. The evidence also highlights the benefits of utilising information technology in internal auditing.
format Article
author Almodallah, Yaser Ibrahem
Shahimi, Suhaily
Che Azmi, Anna Azriati
author_facet Almodallah, Yaser Ibrahem
Shahimi, Suhaily
Che Azmi, Anna Azriati
author_sort Almodallah, Yaser Ibrahem
title Measuring the impact of absorptive capacity and internal auditing on firm performance / Yaser Ibrahem Almodallah, Suhaily Shahimi and Anna Azriati Che Azmi
title_short Measuring the impact of absorptive capacity and internal auditing on firm performance / Yaser Ibrahem Almodallah, Suhaily Shahimi and Anna Azriati Che Azmi
title_full Measuring the impact of absorptive capacity and internal auditing on firm performance / Yaser Ibrahem Almodallah, Suhaily Shahimi and Anna Azriati Che Azmi
title_fullStr Measuring the impact of absorptive capacity and internal auditing on firm performance / Yaser Ibrahem Almodallah, Suhaily Shahimi and Anna Azriati Che Azmi
title_full_unstemmed Measuring the impact of absorptive capacity and internal auditing on firm performance / Yaser Ibrahem Almodallah, Suhaily Shahimi and Anna Azriati Che Azmi
title_sort measuring the impact of absorptive capacity and internal auditing on firm performance / yaser ibrahem almodallah, suhaily shahimi and anna azriati che azmi
publisher UiTM Press
publishDate 2023
url https://ir.uitm.edu.my/id/eprint/76867/1/76867.pdf
https://ir.uitm.edu.my/id/eprint/76867/
https://mar.uitm.edu.my
_version_ 1765300380391964672
score 13.251813

相似书籍