How to cite this paper
Thaer, A., Ameri, M., Alathamneh, M., Ata, H., Al-Okaily, M., El-Qawaqneh, S & Almajali, D. (2023). The mediating effect of information technology on the cost of internal control systems and enhancing confidence in quality relationship on accounting information quality.International Journal of Data and Network Science, 7(3), 1085-1096.
Refrences
Ababneh, D. S., & Alrabei, A. M. (2021). The Moderating Effect of Information Technology on the Relationship between Audit Quality and the Quality of Accounting Information. “Jordanian Auditors Perception”. Journal of Theoretical and Applied Information Technology, 99(14), 3365-3378.
Abu Musa, A. A., & Saleh. R. I. (2020). The impact of information security management on the success of the accounting information security program. Journal of Contemporary Business Studies, 6(10), 106-142.
Abutaber, T. A., & Maswadeh, S. N. (2022). The Effect of Social Responsibility Disclosure on the Economic Value Add-ed. In From the Internet of Things to the Internet of Ideas: The Role of Artificial Intelligence: Proceedings of EAMMIS 2022 (pp. 617-628). Cham: Springer International Publishing.
Abutaber, T., Bzur, A., Odeh, M., Alathamneh, M., Al-Okaily, M., & Afaneh, M. (2021). The effect of corporate govern-ance indicators on enhancing the financial performance of industrial listed companies on the Amman Stock Exchange. Accounting, 7(2), 415-422.
Afiah, N. N., Alfian, A., & Sofia, P. (2020). Effect of employee competence and internal control systems on accounting information quality of the local government in West Java region. Utopía y Praxis Latinoamericana, 25(1), 146-154.
Al-Dhiba, Z. A.-H. (2019). The extent to which Jordanian companies are aware of the importance of specializing in ac-counting information systems. Journal of the Islamic University for Economic and Administrative Studies, 1(27), 222-269.
Al-Ghoul, S. (2015). The role of the internal control system in improving the quality of accounting information: a study of a sample of institutions in the state of Ouargla, a published master's thesis, Kasdi Merbah University, Ouargla, Al-geria.
Al-Hadi, H. M. (2016). The role of the internal control system in improving audit quality: applied to Shikan Insurance and Reinsurance Company Ltd. in the period from 2015-2016, a published master's thesis, Al-Zaeem Al-Azhari University, Iraq.
AlKarima, M. (2017). The role of the internal control system in improving the qualitative characteristics of the financial statements: a field study of a sample of institutions in the state of Ouargla, a published master's thesis, Kasdi Merbah University, Ouargla, Algeria.
Almajali, D., Al-Okaily, M., Al-Daoud, K., Weshah, S., & Shaikh, A. A. (2022). Go Cashless! Mobile Payment Apps Ac-ceptance in Developing Countries: The Jordanian Context Perspective. Sustainability, 14(20), 13524.
Al-Okaily, A., Al-Okaily, M., & Teoh, A. P. (2021a). Evaluating ERP systems success: Evidence from Jordanian firms in the age of the digital business. VINE Journal of Information and Knowledge Management Systems, (ahead-of-print).
Al-Okaily, A., Al-Okaily, M., Ai Ping, T., Al-Mawali, H., & Zaidan, H. (2021b). An empirical investigation of enterprise system user satisfaction antecedents in Jordanian commercial banks. Cogent Business & Management, 8(1), 1918847.
Alrabei, A. (2021). The influence of accounting information systems in enhancing the efficiency of internal control at Jor-danian commercial banks. Journal of Management Information and Decision Sciences, 24(1), 1-9.
Alrabei, A. M., Al-Othman L. N., Al-Dalabih, F. A ., Abu Taber, Thaer., Ali, B. J., & Amareen. S. M. (2022) The Impact of Mobile Payment on the Financial Inclusion Rates. Information Sciences Letters, 11(4), 1033-1044.
Alrabei, A., Abu Haija, A., & Al Aryan, L. (2020). The Mediating Effect of Information Technology on the Relationship between Organizational Culture and Accounting Information System. International Journal of Advanced Science and Technology, 29(5s), 1085-1095.
Alrabei. A. M. (2017) Perception of Jordanian Banks Employees on the Relationship between Accounting Information Quality and Documentary Credits. International Journal of Applied Business and Economics Research, 15(19).
AL-Sous, N., Almajali, D., Al-Radaideh, A., Dahalin, Z., & Dwas, D. (2023). Integrated e-learning for knowledge man-agement and its impact on innovation performance among Jordanian manufacturing sector companies. International Journal of Data and Network Science, 7(1), 495-504.
Anbar, A., & Khudair, J. (2018) The effectiveness of the performance of internal auditing agencies in combating adminis-trative and financial corruption: an analytical survey of the opinions of a sample of internal auditors working at Al-Qadisiyah University. Dinars Magazine, 13, 2018.
Asiedu, K. F., & Deffor, E. W. (2017). Fighting corruption by means of effective internal audit function: Evidence from the Ghanaian public sector. International Journal of Auditing, 21(1), 82-99.
Ayyash, A. W. A. (2014). The role of internal control in raising the efficiency of financial performance. Al-Nasser Uni-versity Journal, 4, 156-183.
Bagozzi, R., & Yi, Y. (1988) On the Evaluation of Structural Equation Models. Journal of the Academy of Marketing Sci-ences, 16, 74-94. http://dx.doi.org/10.1007/BF02723327
Bashatweh, A.D., Abutaber, T.A., AlZu’bi, M.J., Al-Jaghbir, S.A., & AlZoubi, I.J. (2023). Does Environmental, Social, and Governance (ESG) Disclosure Add Firm Value? Evidence from Sharia-Compliant Banks in Jordan. Lecture Notes in Networks and Systems this link is disabled, 487, 585–595.
Beest, F. V., Braam, G. J. M., & Boelens, S. (2009). Quality of Financial Reporting: measuring qualitative characteristics. https://www.iasplus.com/en/standards/ias https://www.iasplus.com/en/resources/ifrsf/iasb-ifrs-ic/iasb.
Bin Qasim, J. (2017). The role of information technology in achieving governance. The Iraqi Journal of Information Technology, 7(4), 1-27.
Coates, J. C., & Srinivasan, S. (2014). SOX after ten years: A multidisciplinary review. Accounting Horizons, 28(3), 627-671.
Daf, A., & Hennad, S. (2021). Le contrôle budgétaire au sein des entreprises publiques à caractère commercial Cas: NAFTAL Tizi-Ouzou (Doctoral dissertation, Université Mouloud Mammeri).
Dangolani, S. K. (2011). The Impact of information technology in banking system (A case study in Bank Keshavarzi IRAN). Procedia-social and behavioral sciences, 30, 13-16.
DeSimone, S., Onza, G., & Sarens, G. (2019). Correlates of Internal Audit Function Maturity (No. 1905).
Feng, M., Li, C., McVay, S. E., & Skaife, H. (2015). Does ineffective internal control over financial reporting affect a firm's operations? Evidence from firms' inventory management. The Accounting Review, 90(2), 529-557.
Fornell, C., & Larcker, D. F. (1981). Evaluating structural equation models with unobservable variables and measurement error. Journal of Marketing Research, 18(1), 39–50. https://doi.org/10.2307/3151312
Ge, W., Koester, A., & McVay, S. (2017). Benefits and costs of Sarbanes-Oxley Section 404 (b) exemption: Evidence from small firms’ internal control disclosures. Journal of Accounting and Economics, 63(2-3), 358-384.
Hair, J.F., Black, W.C., Babin, B.,J., Anderson, R.,E., & Latham, R.(2018). Multivariate data analysis .New Jersey: Pear-son.
Hoelter, D.R. (1983) The analysis of covariance structures: Goodness-of-fit indices, sociological. Methods and Research, 11, 325-344. http://dx.doi.org/10.1177/0049124183011003003
Holden, K., & El-Bannany, M. (2004). Investment in information technology systems and other determinants of bank profitability in the UK. Applied Financial Economics, 14(5), 361-365
Ibrahim, M. M., Abu Bakr A, Musharraf. M, & Othman. F. A. (2022). The impact of the target cost method in cost control, the mediating role of the resource consumption accounting system (Doctoral dissertation, Sudan University of Science and Technology).
Jahmani, A., Jawabreh, O., Abokhoza, R., Alrabei, A.M. (2023). The Impact of Marketing Mix Elements on Tourist's Sat-isfaction towards Five Stars Hotel Services in Dubai during COVID-19. Journal of Environmental Management and Tourism, (Volume XIV, spring), 2(66), 335 - 346. DOI:10.14505/jemt.v14.2 (66).04.
Mei, Z. (2018). Big-data Environment-based Innovations and Difficulties of Internal Audit Mode in Universities. Journal of Longyan University, 2, 25.
Othman, M. M. (2018). The impact of the components of the accounting information system on protecting the e-commerce operations of banks operating in Sudan. Journal of Economic, Administrative and Legal Sciences, 2(11), 2522-3372.
Petitjean, M. (1985). Gestion Analytique et budgétaire, Publisher: Litec, Paris, p 404.
Reinartz, W., Haenlein, M., & Henseler, J. (2009). An empirical comparison of the efficacy of covariance-based and vari-ance-based SEM. International Journal of research in Marketing, 26(4), 332-344 https://doi.org/10.1016/j.ijresmar.2009.08.001
Roussy, M., & Brivot, M. (2016). Internal audit quality: a polysemous notion?. Accounting, Auditing & Accountability Journal, 29(5), 714-738.
Sahhar, F. (2015). The role of internal auditing in improving the quality of accounting information: a case study in the two institutions of South Mills - and Naftal - Biskra, a published master's thesis, Mohamed Khudair University, Biskra, Algeria.
Sekaran, U., & Bougie, R. (2016). Research methods for business: skill building approach. 7th edition, John.
Sharpi, A. F. (2015). The role of the internal control system in enhancing the qualitative characteristics of the financial statements, a published master's thesis, Kasdi Merbah University, Ouargla.
Shroff, N. (2017). Corporate investment and changes in GAAP. Review of Accounting Studies, 22, 1-63.
Zaqout, M. (2016) Measuring the effectiveness of using information technology and its impact on improving the quality of the audit process, an unpublished master's thesis, the Islamic University, Gaza.
Abu Musa, A. A., & Saleh. R. I. (2020). The impact of information security management on the success of the accounting information security program. Journal of Contemporary Business Studies, 6(10), 106-142.
Abutaber, T. A., & Maswadeh, S. N. (2022). The Effect of Social Responsibility Disclosure on the Economic Value Add-ed. In From the Internet of Things to the Internet of Ideas: The Role of Artificial Intelligence: Proceedings of EAMMIS 2022 (pp. 617-628). Cham: Springer International Publishing.
Abutaber, T., Bzur, A., Odeh, M., Alathamneh, M., Al-Okaily, M., & Afaneh, M. (2021). The effect of corporate govern-ance indicators on enhancing the financial performance of industrial listed companies on the Amman Stock Exchange. Accounting, 7(2), 415-422.
Afiah, N. N., Alfian, A., & Sofia, P. (2020). Effect of employee competence and internal control systems on accounting information quality of the local government in West Java region. Utopía y Praxis Latinoamericana, 25(1), 146-154.
Al-Dhiba, Z. A.-H. (2019). The extent to which Jordanian companies are aware of the importance of specializing in ac-counting information systems. Journal of the Islamic University for Economic and Administrative Studies, 1(27), 222-269.
Al-Ghoul, S. (2015). The role of the internal control system in improving the quality of accounting information: a study of a sample of institutions in the state of Ouargla, a published master's thesis, Kasdi Merbah University, Ouargla, Al-geria.
Al-Hadi, H. M. (2016). The role of the internal control system in improving audit quality: applied to Shikan Insurance and Reinsurance Company Ltd. in the period from 2015-2016, a published master's thesis, Al-Zaeem Al-Azhari University, Iraq.
AlKarima, M. (2017). The role of the internal control system in improving the qualitative characteristics of the financial statements: a field study of a sample of institutions in the state of Ouargla, a published master's thesis, Kasdi Merbah University, Ouargla, Algeria.
Almajali, D., Al-Okaily, M., Al-Daoud, K., Weshah, S., & Shaikh, A. A. (2022). Go Cashless! Mobile Payment Apps Ac-ceptance in Developing Countries: The Jordanian Context Perspective. Sustainability, 14(20), 13524.
Al-Okaily, A., Al-Okaily, M., & Teoh, A. P. (2021a). Evaluating ERP systems success: Evidence from Jordanian firms in the age of the digital business. VINE Journal of Information and Knowledge Management Systems, (ahead-of-print).
Al-Okaily, A., Al-Okaily, M., Ai Ping, T., Al-Mawali, H., & Zaidan, H. (2021b). An empirical investigation of enterprise system user satisfaction antecedents in Jordanian commercial banks. Cogent Business & Management, 8(1), 1918847.
Alrabei, A. (2021). The influence of accounting information systems in enhancing the efficiency of internal control at Jor-danian commercial banks. Journal of Management Information and Decision Sciences, 24(1), 1-9.
Alrabei, A. M., Al-Othman L. N., Al-Dalabih, F. A ., Abu Taber, Thaer., Ali, B. J., & Amareen. S. M. (2022) The Impact of Mobile Payment on the Financial Inclusion Rates. Information Sciences Letters, 11(4), 1033-1044.
Alrabei, A., Abu Haija, A., & Al Aryan, L. (2020). The Mediating Effect of Information Technology on the Relationship between Organizational Culture and Accounting Information System. International Journal of Advanced Science and Technology, 29(5s), 1085-1095.
Alrabei. A. M. (2017) Perception of Jordanian Banks Employees on the Relationship between Accounting Information Quality and Documentary Credits. International Journal of Applied Business and Economics Research, 15(19).
AL-Sous, N., Almajali, D., Al-Radaideh, A., Dahalin, Z., & Dwas, D. (2023). Integrated e-learning for knowledge man-agement and its impact on innovation performance among Jordanian manufacturing sector companies. International Journal of Data and Network Science, 7(1), 495-504.
Anbar, A., & Khudair, J. (2018) The effectiveness of the performance of internal auditing agencies in combating adminis-trative and financial corruption: an analytical survey of the opinions of a sample of internal auditors working at Al-Qadisiyah University. Dinars Magazine, 13, 2018.
Asiedu, K. F., & Deffor, E. W. (2017). Fighting corruption by means of effective internal audit function: Evidence from the Ghanaian public sector. International Journal of Auditing, 21(1), 82-99.
Ayyash, A. W. A. (2014). The role of internal control in raising the efficiency of financial performance. Al-Nasser Uni-versity Journal, 4, 156-183.
Bagozzi, R., & Yi, Y. (1988) On the Evaluation of Structural Equation Models. Journal of the Academy of Marketing Sci-ences, 16, 74-94. http://dx.doi.org/10.1007/BF02723327
Bashatweh, A.D., Abutaber, T.A., AlZu’bi, M.J., Al-Jaghbir, S.A., & AlZoubi, I.J. (2023). Does Environmental, Social, and Governance (ESG) Disclosure Add Firm Value? Evidence from Sharia-Compliant Banks in Jordan. Lecture Notes in Networks and Systems this link is disabled, 487, 585–595.
Beest, F. V., Braam, G. J. M., & Boelens, S. (2009). Quality of Financial Reporting: measuring qualitative characteristics. https://www.iasplus.com/en/standards/ias https://www.iasplus.com/en/resources/ifrsf/iasb-ifrs-ic/iasb.
Bin Qasim, J. (2017). The role of information technology in achieving governance. The Iraqi Journal of Information Technology, 7(4), 1-27.
Coates, J. C., & Srinivasan, S. (2014). SOX after ten years: A multidisciplinary review. Accounting Horizons, 28(3), 627-671.
Daf, A., & Hennad, S. (2021). Le contrôle budgétaire au sein des entreprises publiques à caractère commercial Cas: NAFTAL Tizi-Ouzou (Doctoral dissertation, Université Mouloud Mammeri).
Dangolani, S. K. (2011). The Impact of information technology in banking system (A case study in Bank Keshavarzi IRAN). Procedia-social and behavioral sciences, 30, 13-16.
DeSimone, S., Onza, G., & Sarens, G. (2019). Correlates of Internal Audit Function Maturity (No. 1905).
Feng, M., Li, C., McVay, S. E., & Skaife, H. (2015). Does ineffective internal control over financial reporting affect a firm's operations? Evidence from firms' inventory management. The Accounting Review, 90(2), 529-557.
Fornell, C., & Larcker, D. F. (1981). Evaluating structural equation models with unobservable variables and measurement error. Journal of Marketing Research, 18(1), 39–50. https://doi.org/10.2307/3151312
Ge, W., Koester, A., & McVay, S. (2017). Benefits and costs of Sarbanes-Oxley Section 404 (b) exemption: Evidence from small firms’ internal control disclosures. Journal of Accounting and Economics, 63(2-3), 358-384.
Hair, J.F., Black, W.C., Babin, B.,J., Anderson, R.,E., & Latham, R.(2018). Multivariate data analysis .New Jersey: Pear-son.
Hoelter, D.R. (1983) The analysis of covariance structures: Goodness-of-fit indices, sociological. Methods and Research, 11, 325-344. http://dx.doi.org/10.1177/0049124183011003003
Holden, K., & El-Bannany, M. (2004). Investment in information technology systems and other determinants of bank profitability in the UK. Applied Financial Economics, 14(5), 361-365
Ibrahim, M. M., Abu Bakr A, Musharraf. M, & Othman. F. A. (2022). The impact of the target cost method in cost control, the mediating role of the resource consumption accounting system (Doctoral dissertation, Sudan University of Science and Technology).
Jahmani, A., Jawabreh, O., Abokhoza, R., Alrabei, A.M. (2023). The Impact of Marketing Mix Elements on Tourist's Sat-isfaction towards Five Stars Hotel Services in Dubai during COVID-19. Journal of Environmental Management and Tourism, (Volume XIV, spring), 2(66), 335 - 346. DOI:10.14505/jemt.v14.2 (66).04.
Mei, Z. (2018). Big-data Environment-based Innovations and Difficulties of Internal Audit Mode in Universities. Journal of Longyan University, 2, 25.
Othman, M. M. (2018). The impact of the components of the accounting information system on protecting the e-commerce operations of banks operating in Sudan. Journal of Economic, Administrative and Legal Sciences, 2(11), 2522-3372.
Petitjean, M. (1985). Gestion Analytique et budgétaire, Publisher: Litec, Paris, p 404.
Reinartz, W., Haenlein, M., & Henseler, J. (2009). An empirical comparison of the efficacy of covariance-based and vari-ance-based SEM. International Journal of research in Marketing, 26(4), 332-344 https://doi.org/10.1016/j.ijresmar.2009.08.001
Roussy, M., & Brivot, M. (2016). Internal audit quality: a polysemous notion?. Accounting, Auditing & Accountability Journal, 29(5), 714-738.
Sahhar, F. (2015). The role of internal auditing in improving the quality of accounting information: a case study in the two institutions of South Mills - and Naftal - Biskra, a published master's thesis, Mohamed Khudair University, Biskra, Algeria.
Sekaran, U., & Bougie, R. (2016). Research methods for business: skill building approach. 7th edition, John.
Sharpi, A. F. (2015). The role of the internal control system in enhancing the qualitative characteristics of the financial statements, a published master's thesis, Kasdi Merbah University, Ouargla.
Shroff, N. (2017). Corporate investment and changes in GAAP. Review of Accounting Studies, 22, 1-63.
Zaqout, M. (2016) Measuring the effectiveness of using information technology and its impact on improving the quality of the audit process, an unpublished master's thesis, the Islamic University, Gaza.