Impact of (ERP) Systems on the Internal Auditing Effectiveness in Light of Governance Mechanisms: Evidence from Jordan

2021 ◽  
Vol 1 (1) ◽  
pp. 1
Author(s):  
Ashraf Bataineh ◽  
Ashraf Alrjoub
Keyword(s):  
Internal Auditing ◽  
Erp Systems ◽  
Governance Mechanisms

Investment in internal auditing and governance characteristics

2019 ◽  
Vol 34 (5) ◽  
pp. 627-652 ◽  
Author(s):  
Hyun-Young Park ◽  
Ho-Young Lee ◽  
Jin Wook Kim
Keyword(s):  
Board Independence ◽  
Firm Characteristics ◽  
Internal Auditing ◽  
Outside Directors ◽  
Governance Mechanisms ◽  
Firm Level ◽  
Content Type ◽  
Internal Auditors ◽  
Listed Firms ◽  
Complementary Effect

Purpose Based on 3,775 firm-year observations from 2009 to 2013 using publicly available disclosure data for Korean listed firms, this study examines whether and how firm-level governance characteristics are associated with investment in internal auditing proxied by compensation and the number of statutory internal auditors. Design/methodology/approach The authors investigate the association between governance characteristics and investment in internal auditing proxied by compensation and the number of statutory internal auditors. Findings The authors find that firms with greater ownership of the largest shareholders and with a higher proportion of outside directors invest more in internal auditing. These results indicate that firms with higher incentive and demand for monitoring are more likely to invest more in internal auditing. The authors further find that the positive effect of the largest shareholder ownership (board independence) on investment in internal auditing is attenuated in firms with greater board independence (ownership of the largest shareholders) suggesting that the complementary effect of the two governance mechanisms associated with internal auditing weakens as they function simultaneously. Research limitations/implications The results provide regulators and investors with a clear picture of the governance characteristics of firms associated with investment in internal auditing. The results imply that both the largest shareholders and the outside board of directors play a significant role in resource allocation in internal auditing within a firm. The effect of allocation, however, can be attenuated contingent upon the combined characteristics of governance mechanisms. Originality/value Using large amounts of public archival data, this study adds to the extant literature on firm characteristics associated with investment in internal auditing. This study also contributes to the literature by expanding the scope of research on executive compensation to the locus of statutory internal auditors.

scholarly journals Exploring continuous auditing solutions and internal auditing: A research note

2019 ◽  
Vol 18 (4) ◽  
Author(s):  
Pall Rikhardsson ◽  
Kishore Singh ◽  
Peter Best
Keyword(s):  
Research Question ◽  
Research Area ◽  
Internal Auditing ◽  
Erp Systems ◽  
Continuous Auditing ◽  
Theoretical Perspectives ◽  
System Solution ◽  
Research Findings ◽  
Research Questions ◽  
New Perspective

Research Question: Organizations increasingly buy standardized continuous auditing solutions from vendors rather than develop their own. What opportunities lie in exploring the adoption, implementation and application of such solutions in the context of internal auditing? Motivation: Extant literature has not fully examined the implications of this development and there are several interesting unexplored research questions in this area. Idea: We develop a framework for examining continuous auditing as an information system solution and link this to internal auditing. Data: We employ existing literature as data and build on similar frameworks from ERP systems and AIS research. Findings: The findings of the paper are a series of research questions for examining this relationship as well as a proposal for using different theoretical perspectives and methodologies. Contribution: The contribution is a new perspective on continuous auditing research that could move this research area forward and link it to current developments in the field.

Principles of Evolutionary Modernization of Transition Economies

2009 ◽  
pp. 85-96 ◽  
Author(s):  
E. Rustamov
Keyword(s):  
National Culture ◽  
Transition Economies ◽  
Transition Economy ◽  
World Economic Forum ◽  
Governance Mechanisms ◽  
Beneficial Use ◽  
Strategic Issues ◽  
The World ◽  
Comparative Advantages ◽  
World Economic

The article considers strategic issues of modernization of the transition economy. The analysis is based on the methodology of the World Economic Forum where special attention is paid to the sequence of the transformation stages. The main conclusion is that modernization should combine implementation of the governance mechanisms with the beneficial use of comparative advantages of the national culture. In fact, modernization of the transition economy should be evolutionary. It is precisely this course of development that is relevant for Azerbaijan which has successfully upgraded its economy in the recent years.

SOCIAL DYNAMICS AND SUSTAINABLE DEVELOPMENT

2020 ◽  
Author(s):  
V.N. Kurdyukov ◽  
◽  
A.I. Lebedev ◽  
A. Ademu ◽  
M. Hamdi ◽  
...  
Keyword(s):  
Sustainable Development ◽  
Economic System ◽  
Social Dynamics ◽  
Social Groups ◽  
Social Processes ◽  
Natural Growth ◽  
Governance Mechanisms

The article examined different views on population with a view to identifying major trends. Social processes that impede the transition to sustainable development within existing governance mechanisms have been identified. It is noted that due to the high social dynamics, the exit from the "modernization trap" is to be sought both by territories with high natural growth of the population, and economically attractive regions with indicators of natural decline of the population. At the same time, social dynamics in different territories in modern conditions involve the risk of its use for the benefit of different social groups and can act as a manageable factor. In order to increase the sustainability of development, in resolving the contradictions of the existing socio-economic system, it is necessary to take into account the peculiarities of agricultural territories and to develop self-sufficient models of their development.

PENGARUH DUKUNGAN MANAJEMEN PUNCAK, MANAJEMEN PROYEK DAN KETERLIBATAN PENGGUNA TERHADAP TINGKAT KESUKSESAN IMPLEMENTASI ENTERPRISE RESOURCE PLANNING PADA PERUSAHAAN DI JABODETABEK

2017 ◽  
Vol 2 (2) ◽  
pp. 147-154
Author(s):  
Julian Aristo
Keyword(s):  
Project Management ◽  
Enterprise Resource Planning ◽  
User Involvement ◽  
Resource Planning ◽  
Business Environment ◽  
Top Management ◽  
Management Support ◽  
Erp Systems ◽  
Factors Affecting ◽  
Top Management Support

Enterprise Resource Planning (ERP) systems have become vital strategic tools in today’s competitive business environment. Implementation of ERP systems is a highly complex process which is influenced not only by technical, but also by other factors. The purpose of this research to find out factors influencing the success of ERP implementations in companies in Jabodetabek. In this research three factors of success implementation ERP were selected on the bases of previous research that includes top management support, project management and user involvement. The results indicate that top management support and project management are key factors affecting the success of ERP implementations, while user involvement does not affect the success of ERP implementations. Top management support, project management and user involvement affect the success rate of 72.7% of ERP implementations. While the rest equal to 27.3% influenced by other variables not included in this research model. Keywords: Enterprise Resource Planning, Top management support, project management, user involvement

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