Cover Image

Internal auditors’ characteristics, internal audit effectiveness, and enterprise risk management in jordan: a resource-based view

Jordanian public-listed companies (PLCs) face significant internal, external pressures and risks that hinder their performance and survival in today’s high-risk business environment. The relatively recent implementation of Enterprise Risk Management (ERM) adds to its ineffectiveness, further complic...

Full description

Saved in:
Bibliographic Details
Main Authors: Jaber, Taha Ahmad, Shah, Sabarina Mohammed, Mustapha, Mazlina, Johari, Jalila, Tesfagebreal, Gebrehans Mebrahtu
Format: Article
Language:English
Published: Universiti Putra Malaysia 2024
Online Access:http://psasir.upm.edu.my/id/eprint/114536/1/114536.pdf
http://psasir.upm.edu.my/id/eprint/114536/
http://www.ijem.upm.edu.my/vol18no2/9.%20Internal%20Auditors.pdf
Tags: Add Tag
No Tags, Be the first to tag this record!
id my.upm.eprints.114536
record_format eprints
spelling my.upm.eprints.1145362025-01-17T03:43:22Z http://psasir.upm.edu.my/id/eprint/114536/ Internal auditors’ characteristics, internal audit effectiveness, and enterprise risk management in jordan: a resource-based view Jaber, Taha Ahmad Shah, Sabarina Mohammed Mustapha, Mazlina Johari, Jalila Tesfagebreal, Gebrehans Mebrahtu Jordanian public-listed companies (PLCs) face significant internal, external pressures and risks that hinder their performance and survival in today’s high-risk business environment. The relatively recent implementation of Enterprise Risk Management (ERM) adds to its ineffectiveness, further complicating the situation. This study aims to examine the impact of internal auditors’ characteristics on ERM effectiveness and internal audit effectiveness (IAE) from the Resource-Based View (RBV) perspective. Additionally, it explores the relationship between IAE and ERM effectiveness, as well as the mediating role of IAE. A quantitative cross-sectional research design was utilised, collecting data from Jordanian PLCs via questionnaires, with 119 final responses analysed using SPSS and SmartPLS softwares. The findings indicate that internal auditors’ characteristics positively impact both ERM effectiveness and IAE. Furthermore, IAE positively impacts ERM effectiveness and serves as a partial mediator in this relationship. These results align with the RBV, highlighting that internal auditors’ characteristics and IAE as valuable internal resources that foster sustainable competitive advantage. Practical implications include raising companies’ awareness of the critical importance of internal auditors’ characteristics and IAE, thereby offering a cost-effective solution to enhance ERM effectiveness. Universiti Putra Malaysia 2024-08 Article PeerReviewed text en http://psasir.upm.edu.my/id/eprint/114536/1/114536.pdf Jaber, Taha Ahmad and Shah, Sabarina Mohammed and Mustapha, Mazlina and Johari, Jalila and Tesfagebreal, Gebrehans Mebrahtu (2024) Internal auditors’ characteristics, internal audit effectiveness, and enterprise risk management in jordan: a resource-based view. International Journal of Economics and Management, 18 (2). pp. 273-286. ISSN 1823-836X; eISSN: 2600-9390 http://www.ijem.upm.edu.my/vol18no2/9.%20Internal%20Auditors.pdf 10.47836/ijeam.18.2.09
institution Universiti Putra Malaysia
building UPM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Putra Malaysia
content_source UPM Institutional Repository
url_provider http://psasir.upm.edu.my/
language English
description Jordanian public-listed companies (PLCs) face significant internal, external pressures and risks that hinder their performance and survival in today’s high-risk business environment. The relatively recent implementation of Enterprise Risk Management (ERM) adds to its ineffectiveness, further complicating the situation. This study aims to examine the impact of internal auditors’ characteristics on ERM effectiveness and internal audit effectiveness (IAE) from the Resource-Based View (RBV) perspective. Additionally, it explores the relationship between IAE and ERM effectiveness, as well as the mediating role of IAE. A quantitative cross-sectional research design was utilised, collecting data from Jordanian PLCs via questionnaires, with 119 final responses analysed using SPSS and SmartPLS softwares. The findings indicate that internal auditors’ characteristics positively impact both ERM effectiveness and IAE. Furthermore, IAE positively impacts ERM effectiveness and serves as a partial mediator in this relationship. These results align with the RBV, highlighting that internal auditors’ characteristics and IAE as valuable internal resources that foster sustainable competitive advantage. Practical implications include raising companies’ awareness of the critical importance of internal auditors’ characteristics and IAE, thereby offering a cost-effective solution to enhance ERM effectiveness.
format Article
author Jaber, Taha Ahmad
Shah, Sabarina Mohammed
Mustapha, Mazlina
Johari, Jalila
Tesfagebreal, Gebrehans Mebrahtu
spellingShingle Jaber, Taha Ahmad
Shah, Sabarina Mohammed
Mustapha, Mazlina
Johari, Jalila
Tesfagebreal, Gebrehans Mebrahtu
Internal auditors’ characteristics, internal audit effectiveness, and enterprise risk management in jordan: a resource-based view
author_facet Jaber, Taha Ahmad
Shah, Sabarina Mohammed
Mustapha, Mazlina
Johari, Jalila
Tesfagebreal, Gebrehans Mebrahtu
author_sort Jaber, Taha Ahmad
title Internal auditors’ characteristics, internal audit effectiveness, and enterprise risk management in jordan: a resource-based view
title_short Internal auditors’ characteristics, internal audit effectiveness, and enterprise risk management in jordan: a resource-based view
title_full Internal auditors’ characteristics, internal audit effectiveness, and enterprise risk management in jordan: a resource-based view
title_fullStr Internal auditors’ characteristics, internal audit effectiveness, and enterprise risk management in jordan: a resource-based view
title_full_unstemmed Internal auditors’ characteristics, internal audit effectiveness, and enterprise risk management in jordan: a resource-based view
title_sort internal auditors’ characteristics, internal audit effectiveness, and enterprise risk management in jordan: a resource-based view
publisher Universiti Putra Malaysia
publishDate 2024
url http://psasir.upm.edu.my/id/eprint/114536/1/114536.pdf
http://psasir.upm.edu.my/id/eprint/114536/
http://www.ijem.upm.edu.my/vol18no2/9.%20Internal%20Auditors.pdf
_version_ 1823093194668113920
score 13.239859

Similar Items