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The Impact of the Internal Audit on the Quality of Accounting Information in the Jordanian Commercial Banks

Author

Listed:
  • Abdul Razzak Al-Chahadah
  • Mohammed Zakaria Soda
  • Rania Al Omari

Abstract

Internal Audit is deemed an important issue of controversy and development in terms of concept, objectives, domain, scope of work or performance criteria due to the fundamental developments that occur in the environment surrounding the financial institutions, as well as in the concepts and entry points of other sciences associated with internal audit, in particular, the concepts of accounting information quality and its methods and advanced administrative trends which require internal audit to perform professional services to help the accounting unit management to produce high quality of financial statements that can be credible for those who are interested in the economics of the financial institutions.

Suggested Citation

  • Abdul Razzak Al-Chahadah & Mohammed Zakaria Soda & Rania Al Omari, 2018. "The Impact of the Internal Audit on the Quality of Accounting Information in the Jordanian Commercial Banks," International Journal of Economics and Finance, Canadian Center of Science and Education, vol. 10(9), pages 157-157, September.
    • Handle: RePEc:ibn:ijefaa:v:10:y:2018:i:9:p:157
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    References listed on IDEAS

    as
    1. Lawrence J. Abbott & Brian Daugherty & Susan Parker & Gary F. Peters, 2016. "Internal Audit Quality and Financial Reporting Quality: The Joint Importance of Independence and Competence," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 54(1), pages 3-40, March.
    2. Elaoud, Assawer & Jarboui, Anis, 2017. "Auditor specialization, accounting information quality and investment efficiency," Research in International Business and Finance, Elsevier, vol. 42(C), pages 616-629.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

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