IT GOVERNANCE AND AUDIT RISK IN JORDANIAN COMPANIES: THE MODERATING ROLE OF AUDIT QUALITY
Purpose: In order to better understand how IT governance COBIT5 (planning and organization (PO), acquisition and implementation (AI), support and delivery (SD), monitoring and evaluation (ME), guidance and control (GC), and audit risks interact in Jordanian businesses, this study will examine the mo...
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ANPAD - Associacao Nacional de Pos-Graduacao e Pesquisa em Administracao
2025
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| _version_ | 1833411596652642304 |
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| author | Alsaleem E.A. Husin N.M. |
| author2 | 58121773100 |
| author_facet | 58121773100 Alsaleem E.A. Husin N.M. |
| author_sort | Alsaleem E.A. |
| building | UNITEN Library |
| collection | Institutional Repository |
| content_provider | Universiti Tenaga Nasional |
| content_source | UNITEN Institutional Repository |
| continent | Asia |
| country | Malaysia |
| description | Purpose: In order to better understand how IT governance COBIT5 (planning and organization (PO), acquisition and implementation (AI), support and delivery (SD), monitoring and evaluation (ME), guidance and control (GC), and audit risks interact in Jordanian businesses, this study will examine the moderating role of audit quality. Design/methodology/approach: This study uses a mixed method combining quantitative and qualitative method. Primary data: IT governance and audit risk with questionnaires distributed to 528 workers from each of the 176 Jordanian companies. The three employees served as a representative sample from the finance, internal audit, and IT departments. Secondary data: Using SPSS software, the data was analyzed to determine the audit quality using the financial statements of Jordanian businesses listed on the Amman Stock Exchange for the year 2020. Results and conclusion: The results of this study have shown that the COBIT5 framework is an important accountability mechanism for motivating expected behavior in the workplace when it comes to technology use. Audit risk is directly affected by the IT governance structure. Practical implications: This study is important for companies in Jordan, by presenting an integrated framework in this study that combines IT governance, audit risks and audit quality. This study was expected to facilitate the companies' efforts by ensuring a sufficient degree of confidence in the applied accounting system and improving the information security within the system to maintain the organizations and audit quality at the same time. Originality/value: This study adds to the body of knowledge on IT governance, audit risk, and audit quality that has concentrated on developing nations, particularly Jordan. ? 2024 ANPAD - Associacao Nacional de Pos-Graduacao e Pesquisa em Administracao. All rights reserved. |
| format | Article |
| id | my.uniten.dspace-37149 |
| institution | Universiti Tenaga Nasional |
| publishDate | 2025 |
| publisher | ANPAD - Associacao Nacional de Pos-Graduacao e Pesquisa em Administracao |
| record_format | dspace |
| spelling | my.uniten.dspace-371492025-03-03T15:48:00Z IT GOVERNANCE AND AUDIT RISK IN JORDANIAN COMPANIES: THE MODERATING ROLE OF AUDIT QUALITY Alsaleem E.A. Husin N.M. 58121773100 55152658600 Purpose: In order to better understand how IT governance COBIT5 (planning and organization (PO), acquisition and implementation (AI), support and delivery (SD), monitoring and evaluation (ME), guidance and control (GC), and audit risks interact in Jordanian businesses, this study will examine the moderating role of audit quality. Design/methodology/approach: This study uses a mixed method combining quantitative and qualitative method. Primary data: IT governance and audit risk with questionnaires distributed to 528 workers from each of the 176 Jordanian companies. The three employees served as a representative sample from the finance, internal audit, and IT departments. Secondary data: Using SPSS software, the data was analyzed to determine the audit quality using the financial statements of Jordanian businesses listed on the Amman Stock Exchange for the year 2020. Results and conclusion: The results of this study have shown that the COBIT5 framework is an important accountability mechanism for motivating expected behavior in the workplace when it comes to technology use. Audit risk is directly affected by the IT governance structure. Practical implications: This study is important for companies in Jordan, by presenting an integrated framework in this study that combines IT governance, audit risks and audit quality. This study was expected to facilitate the companies' efforts by ensuring a sufficient degree of confidence in the applied accounting system and improving the information security within the system to maintain the organizations and audit quality at the same time. Originality/value: This study adds to the body of knowledge on IT governance, audit risk, and audit quality that has concentrated on developing nations, particularly Jordan. ? 2024 ANPAD - Associacao Nacional de Pos-Graduacao e Pesquisa em Administracao. All rights reserved. Final 2025-03-03T07:48:00Z 2025-03-03T07:48:00Z 2024 Article 10.24857/rgsa.v18n4-025 2-s2.0-85183511573 https://www.scopus.com/inward/record.uri?eid=2-s2.0-85183511573&doi=10.24857%2frgsa.v18n4-025&partnerID=40&md5=bfc85c33f1f746500de000f87f491f10 https://irepository.uniten.edu.my/handle/123456789/37149 18 4 e03718 All Open Access; Hybrid Gold Open Access ANPAD - Associacao Nacional de Pos-Graduacao e Pesquisa em Administracao Scopus |
| spellingShingle | Alsaleem E.A. Husin N.M. IT GOVERNANCE AND AUDIT RISK IN JORDANIAN COMPANIES: THE MODERATING ROLE OF AUDIT QUALITY |
| title | IT GOVERNANCE AND AUDIT RISK IN JORDANIAN COMPANIES: THE MODERATING ROLE OF AUDIT QUALITY |
| title_full | IT GOVERNANCE AND AUDIT RISK IN JORDANIAN COMPANIES: THE MODERATING ROLE OF AUDIT QUALITY |
| title_fullStr | IT GOVERNANCE AND AUDIT RISK IN JORDANIAN COMPANIES: THE MODERATING ROLE OF AUDIT QUALITY |
| title_full_unstemmed | IT GOVERNANCE AND AUDIT RISK IN JORDANIAN COMPANIES: THE MODERATING ROLE OF AUDIT QUALITY |
| title_short | IT GOVERNANCE AND AUDIT RISK IN JORDANIAN COMPANIES: THE MODERATING ROLE OF AUDIT QUALITY |
| title_sort | it governance and audit risk in jordanian companies: the moderating role of audit quality |
| url_provider | http://dspace.uniten.edu.my/ |