How to cite this paper
Alhebri, A. (2025). The moderating effect of the effectiveness of the internal audit function on the relationship between CAATS and corporate governance and the quality of financial reports in commercial banks: Evidence from the Kingdom of Saudi Arabia.Decision Science Letters , 14(1), 213-224.
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Abdul Rahman, R., & Haneem Mohamed Ali, F. (2006). Board, audit committee, culture and earnings management: Malaysian evidence. Managerial auditing journal, 21(7), 783-804.
Abdullah, R. B. (2014). Redefining internal audit performance: Impact on corporate governance.
Ahmi, A., Saidin, S. Z., & Abdullah, A. (2014). IT adoption by internal auditors in public sector: A conceptual study. Procedia-Social and Behavioral Sciences, 164, 591-599.
Al-Hakimi, M. A., Saleh, M. H., & Borade, D. B. (2021). Entrepreneurial orientation and supply chain resilience of manufacturing SMEs in Yemen: the mediating effects of absorptive capacity and innovation. Heliyon, 7(10). 1-12.
Alhazaimeh, A., Palaniappan, R., & Almsafir, M. (2014). The impact of corporate governance and ownership structure on voluntary disclosure in annual reports among listed Jordanian companies. Procedia-Social and Behavioral Sciences, 129, 341-348.
Al-Janadi, Y., Abdul Rahman, R., & Alazzani, A. (2016). Does government ownership affect corporate governance and corporate disclosure? Evidence from Saudi Arabia. Managerial Auditing Journal, 31(8/9), 871-890.
Al-Kahtani, S., & Al-Mekhlafi, A. (2024). The mediating role of competitive advantage in the relationship between total quality management, entrepreneurial orientation, organizational innovation, and organizational performance. Uncertain Supply Chain Management, 12(4), 2183-2196.
Al-Kahtani, S. M., Senan, N. A. M., & Alanazi, I. D. (2024). Environmental responsibility, strategy, and competitive advantage: mediating effect of environmental innovation. International Journal of Energy Economics and Policy, 14(3), 316-331.
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Alnabsha, A., Abdou, H. A., Ntim, C. G., & Elamer, A. A. (2018). Corporate boards, ownership structures and corporate disclosures: Evidence from a developing country. Journal of Applied Accounting Research, 19(1), 20-41.
Alrawad, M., Lutfi, A., Alyatama, S., Elshaer, I. A., & Almaiah, M. A. (2022). Perception of occupational and environmental risks and hazards among mineworkers: A psychometric paradigm approach. International journal of environmental research and public health, 19(6), 3371.
Alshira’h, A. F. (2019). The effect of peer influence on sales tax compliance among Jordanian SMEs. International Journal of Academic Research in Business and Social Sciences, 9(3), 710-721.
Alshirah, M. H., Alshira’h, A. F., & Lutfi, A. (2022). Political connection, family ownership and corporate risk disclosure: Empirical evidence from Jordan. Meditari Accountancy Research, 30(5), 1241-1264.
Alshirah, M., Alshirah, A., & Lutfi, A. (2021). Audit committee’s attributes, overlapping memberships on the audit committee and corporate risk disclosure: Evidence from Jordan. Accounting, 7(2), 423-440.
Al‐Swidi, A. K., Hair, J. F., & Al‐Hakimi, M. A. (2023). Sustainable development‐oriented regulatory and competitive pressures to shift toward a circular economy: The role of environmental orientation and Industry 4.0 technologies. Business Strategy and the Environment, 32(7), 4782-4797.
Al-Swidi, A. K., Al-Hakimi, M. A., Al Halbusi, H., Al Harbi, J. A., & Al-Hattami, H. M. (2024). Does blockchain technology matter for supply chain resilience in dynamic environments? The role of supply chain integration. Plos one, 19(1), 1-22.
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Arun, T. G., Almahrog, Y. E., & Aribi, Z. A. (2015). Female directors and earnings management: Evidence from UK companies. International Review of Financial Analysis, 39, 137-146.
Aygun, M., Ic, S., & Sayim, M. (2014). The effects of corporate ownership structure and board size on earnings management: Evidence from Turkey. International Journal of Business and Management, 9(12), 123.
Bani-Khalid, T., Alshira’h, A. F., & Alshirah, M. H. (2022). Determinants of tax compliance intention among Jordanian SMEs: A focus on the theory of planned behavior. Economies, 10(2), 30.
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Betti, N., Sarens, G., & Poncin, I. (2021). Effects of digitalisation of organisations on internal audit activities and practices. Managerial Auditing Journal, 36(6), 872-888.
Beuselinck, C., Blanco, B., & García Lara, J. M. (2017). The role of foreign shareholders in disciplining financial reporting. Journal of Business Finance & Accounting, 44(5-6), 558-592.
Biddle, G. C., Hilary, G., & Verdi, R. S. (2009). How does financial reporting quality relate to investment efficiency?. Journal of accounting and economics, 48(2-3), 112-131.
Bradford, M., Henderson, D., Baxter, R. J., & Navarro, P. (2020). Using generalized audit software to detect material misstatements, control deficiencies and fraud: How financial and IT auditors perceive net audit benefits. Managerial Auditing Journal, 35(4), 521-547.
Braun, R. L., & Davis, H. E. (2003). Computer‐assisted audit tools and techniques: analysis and perspectives. Managerial Auditing Journal, 18(9), 725-731.
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Chan, D. Y., & Vasarhelyi, M. A. (2018). Innovation and practice of continuous Auditing1. In Continuous Auditing (pp. 271-283). Emerald Publishing Limited.
Chen, C. C., Greene, P. G., & Crick, A. (1998). Does entrepreneurial self-efficacy distinguish entrepreneurs from managers?. Journal of business venturing, 13(4), 295-316.
Chen, J. J., & Zhang, H. (2010). The impact of regulatory enforcement and audit upon IFRS compliance–Evidence from China. European Accounting Review, 19(4), 665-692.
Chin, W. W. (2009). Bootstrap cross-validation indices for PLS path model assessment. In Handbook of partial least squares: Concepts, methods and applications (pp. 83-97). Berlin, Heidelberg: Springer Berlin Heidelberg.
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Čular, M., Slapničar, S., & Vuko, T. (2020). The effect of internal auditors’ engagement in risk management consulting on external auditors’ reliance decision. European accounting review, 29(5), 999-1020.
Cumming, D., Leung, T. Y., & Rui, O. (2015). Gender diversity and securities fraud. Academy of management Journal, 58(5), 1572-1593.
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Drábková, Z., & Pech, M. (2022). Comparison of creative accounting risks in small enterprises: the different branches perspective.
Drogalas, G., Pazarskis, M., Anagnostopoulou, E., & Papachristou, A. (2017). The effect of internal audit effectiveness, auditor responsibility and training in fraud detection. Accounting and Management Information Systems, 16(4), 434-454.
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Alhazaimeh, A., Palaniappan, R., & Almsafir, M. (2014). The impact of corporate governance and ownership structure on voluntary disclosure in annual reports among listed Jordanian companies. Procedia-Social and Behavioral Sciences, 129, 341-348.
Al-Janadi, Y., Abdul Rahman, R., & Alazzani, A. (2016). Does government ownership affect corporate governance and corporate disclosure? Evidence from Saudi Arabia. Managerial Auditing Journal, 31(8/9), 871-890.
Al-Kahtani, S., & Al-Mekhlafi, A. (2024). The mediating role of competitive advantage in the relationship between total quality management, entrepreneurial orientation, organizational innovation, and organizational performance. Uncertain Supply Chain Management, 12(4), 2183-2196.
Al-Kahtani, S. M., Senan, N. A. M., & Alanazi, I. D. (2024). Environmental responsibility, strategy, and competitive advantage: mediating effect of environmental innovation. International Journal of Energy Economics and Policy, 14(3), 316-331.
Allegrini, M., & Greco, G. (2013). Corporate boards, audit committees and voluntary disclosure: Evidence from Italian listed companies. Journal of Management & Governance, 17, 187-216.
Alnabsha, A., Abdou, H. A., Ntim, C. G., & Elamer, A. A. (2018). Corporate boards, ownership structures and corporate disclosures: Evidence from a developing country. Journal of Applied Accounting Research, 19(1), 20-41.
Alrawad, M., Lutfi, A., Alyatama, S., Elshaer, I. A., & Almaiah, M. A. (2022). Perception of occupational and environmental risks and hazards among mineworkers: A psychometric paradigm approach. International journal of environmental research and public health, 19(6), 3371.
Alshira’h, A. F. (2019). The effect of peer influence on sales tax compliance among Jordanian SMEs. International Journal of Academic Research in Business and Social Sciences, 9(3), 710-721.
Alshirah, M. H., Alshira’h, A. F., & Lutfi, A. (2022). Political connection, family ownership and corporate risk disclosure: Empirical evidence from Jordan. Meditari Accountancy Research, 30(5), 1241-1264.
Alshirah, M., Alshirah, A., & Lutfi, A. (2021). Audit committee’s attributes, overlapping memberships on the audit committee and corporate risk disclosure: Evidence from Jordan. Accounting, 7(2), 423-440.
Al‐Swidi, A. K., Hair, J. F., & Al‐Hakimi, M. A. (2023). Sustainable development‐oriented regulatory and competitive pressures to shift toward a circular economy: The role of environmental orientation and Industry 4.0 technologies. Business Strategy and the Environment, 32(7), 4782-4797.
Al-Swidi, A. K., Al-Hakimi, M. A., Al Halbusi, H., Al Harbi, J. A., & Al-Hattami, H. M. (2024). Does blockchain technology matter for supply chain resilience in dynamic environments? The role of supply chain integration. Plos one, 19(1), 1-22.
An, Y. (2015). Does foreign ownership increase financial reporting quality?. Asian Academy of Management Journal, 20(2), 81.
Arun, T. G., Almahrog, Y. E., & Aribi, Z. A. (2015). Female directors and earnings management: Evidence from UK companies. International Review of Financial Analysis, 39, 137-146.
Aygun, M., Ic, S., & Sayim, M. (2014). The effects of corporate ownership structure and board size on earnings management: Evidence from Turkey. International Journal of Business and Management, 9(12), 123.
Bani-Khalid, T., Alshira’h, A. F., & Alshirah, M. H. (2022). Determinants of tax compliance intention among Jordanian SMEs: A focus on the theory of planned behavior. Economies, 10(2), 30.
Bentler, P. M., & Bonett, D. G. (1980). Significance tests and goodness of fit in the analysis of covariance structures. Psychological bulletin, 88(3), 588.
Betti, N., Sarens, G., & Poncin, I. (2021). Effects of digitalisation of organisations on internal audit activities and practices. Managerial Auditing Journal, 36(6), 872-888.
Beuselinck, C., Blanco, B., & García Lara, J. M. (2017). The role of foreign shareholders in disciplining financial reporting. Journal of Business Finance & Accounting, 44(5-6), 558-592.
Biddle, G. C., Hilary, G., & Verdi, R. S. (2009). How does financial reporting quality relate to investment efficiency?. Journal of accounting and economics, 48(2-3), 112-131.
Bradford, M., Henderson, D., Baxter, R. J., & Navarro, P. (2020). Using generalized audit software to detect material misstatements, control deficiencies and fraud: How financial and IT auditors perceive net audit benefits. Managerial Auditing Journal, 35(4), 521-547.
Braun, R. L., & Davis, H. E. (2003). Computer‐assisted audit tools and techniques: analysis and perspectives. Managerial Auditing Journal, 18(9), 725-731.
Brown, C. E., Wong, J. A., & Baldwin, A. A. (2007). A review and analysis of the existing research streams in continuous auditing. Journal of Emerging Technologies in Accounting, 4(1), 1-28.
Byrnes, P. E., Al-Awadhi, A., Gullvist, B., Brown-Liburd, H., Teeter, R., Warren Jr, J. D., & Vasarhelyi, M. (2018). Evolution of auditing: From the traditional approach to the future audit. In Continuous auditing: Theory and application (pp. 285-297). Emerald Publishing Limited.
Chan, D. Y., & Vasarhelyi, M. A. (2018). Innovation and practice of continuous Auditing1. In Continuous Auditing (pp. 271-283). Emerald Publishing Limited.
Chen, C. C., Greene, P. G., & Crick, A. (1998). Does entrepreneurial self-efficacy distinguish entrepreneurs from managers?. Journal of business venturing, 13(4), 295-316.
Chen, J. J., & Zhang, H. (2010). The impact of regulatory enforcement and audit upon IFRS compliance–Evidence from China. European Accounting Review, 19(4), 665-692.
Chin, W. W. (2009). Bootstrap cross-validation indices for PLS path model assessment. In Handbook of partial least squares: Concepts, methods and applications (pp. 83-97). Berlin, Heidelberg: Springer Berlin Heidelberg.
Cohen, J. (1992). Statistical power analysis. Curent Directions in Psychological Science, 1(3), 98-101.
Cohen, J. R., Krishnamoorthy, G., & Wright, A. (2004). The corporate governance mosaic and financial reporting quality. Journal of accounting literature, 87-152.
Čular, M., Slapničar, S., & Vuko, T. (2020). The effect of internal auditors’ engagement in risk management consulting on external auditors’ reliance decision. European accounting review, 29(5), 999-1020.
Cumming, D., Leung, T. Y., & Rui, O. (2015). Gender diversity and securities fraud. Academy of management Journal, 58(5), 1572-1593.
Dai, J., & Vasarhelyi, M. A. (2016). Imagineering Audit 4.0. Journal of Emerging Technologies in Accounting, 13(1), 1-15.
Daneshvar, M., Razavi Hajiagha, S. H., Tupėnaitė, L., & Khoshkheslat, F. (2020). Effective factors of implementing efficient supply chain strategy on supply chain performance.
Dimitropoulos, P. E., & Asteriou, D. (2010). The effect of board composition on the informativeness and quality of annual earnings: Empirical evidence from Greece. Research in International Business and Finance, 24(2), 190-205.
Drábková, Z., & Pech, M. (2022). Comparison of creative accounting risks in small enterprises: the different branches perspective.
Drogalas, G., Pazarskis, M., Anagnostopoulou, E., & Papachristou, A. (2017). The effect of internal audit effectiveness, auditor responsibility and training in fraud detection. Accounting and Management Information Systems, 16(4), 434-454.
Duarte, P. A. O., & Raposo, M. L. B. (2010). A PLS model to study brand preference: An application to the mobile phone market. Handbook of partial least squares: Concepts, methods and applications, 449-485.
Ellili, N. O. D. (2022). Impact of ESG disclosure and financial reporting quality on investment efficiency. Corporate Governance: The International Journal of Business in Society, 22(5), 1094-1111.
Erasmus, L., & Coetzee, P. (2018). Drivers of stakeholders’ view of internal audit effectiveness: Management versus audit committee. Managerial Auditing Journal, 33(1), 90-114.
Fang, V. W., Maffett, M., & Zhang, B. (2015). Foreign institutional ownership and the global convergence of financial reporting practices. Journal of Accounting Research, 53(3), 593-631.
Ferri, F., Grifoni, P., & Guzzo, T. (2020). Online learning and emergency remote teaching: Opportunities and challenges in emergency situations. Societies, 10(4), 86.
Fodio, M. I., Ibikunle, J., & Oba, V. C. (2013). Corporate governance mechanisms and reported earnings quality in listed Nigerian insurance firms. International Journal of Finance and Accounting, 2(5), 279-286.
Gerged, A. M., Al-Haddad, L. M., & Al-Hajri, M. O. (2020). Is earnings management associated with corporate environmental disclosure? Evidence from Kuwaiti listed firms. Accounting Research Journal, 33(1), 167-185.
Goaill, M. M., Al-Hakimi, M. A., Mohammed Al-Hattami, H., Ali Murshid, M., Al-Mogahed, A., & Obad, S. (2023). The Impact of Promotional Activities on the Purchase and Repurchase Intention of Energy Drinks in Yemen Under Different Levels of Awareness of the Potential Adverse Effects. SAGE Open, 13(4), 1-17.
Gomariz, M. F. C., & Ballesta, J. P. S. (2014). Financial reporting quality, debt maturity and investment efficiency. Journal of banking & finance, 40, 494-506.
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