scholarly journals Effect of Computer Assisted Audit Tools on Corporate Sustainability

2022 ◽  
Vol 14 (2) ◽  
pp. 705
Author(s):  
António Samagaio ◽  
Tiago Andrade Diogo
Keyword(s):  
Organizational Performance ◽  
Structural Equation ◽  
Audit Quality ◽  
Corporate Sustainability ◽  
Equation Modeling ◽  
Computer Assisted ◽  
Internal Auditors ◽  
External Auditors ◽  
Tools And Techniques ◽  
Positive Effect

The literature is fertile in studies that examine the determinants of internal and external auditors’ adoption of computer-assisted audit tools and techniques (CAATs), often ignoring their practical effects on audit quality and organizational performance. This study provides novel evidence on the type of CAATs used by internal auditors, tests the effect of their adoption on corporate sustainability, and explores the moderating effect of organizational characteristics. In this paper, we used data from Portuguese internal auditors collected through a survey, whose research hypotheses were analyzed by the partial least squares–structural equation modeling technique. We found that internal auditors use CAATs moderately in the exercise of their tasks. The results of our study show that there is a strong and positive effect of the use of CAATs by internal auditors on fraud detection in the purchase-to-pay business process, and that the intensity of this relationship is not influenced by the type and size of the entity. This study complements previous research and provides support to practitioners’ decisions that can boost the use of CAATs in internal auditing to make organizations more sustainable.

scholarly journals Elucidating the determinants of business intelligence adoption and organizational performance

2018 ◽  
Vol 36 (1) ◽  
pp. 78-96 ◽  
Author(s):  
Veera Bhatiasevi ◽  
Michael Naglis
Keyword(s):  
Organizational Performance ◽  
Business Intelligence ◽  
Structural Equation ◽  
Group Analysis ◽  
Equation Modeling ◽  
Technology Readiness ◽  
Management Support ◽  
Top Management Support ◽  
Firm Maturity ◽  
Positive Effect

This research is one of the first few to investigate the adoption and usage of business intelligence among SMEs in the context of developing countries, in this case Thailand. Based on the three-pronged approach it proposes a comprehensive model that integrates the technology-organization-environment framework and the balance scorecard approach in order to better understand the degree of influence that each factor has on the adoption of business intelligence as well as the organizational performance among SMEs in Thailand. The results of the structural equation modeling show that compatibility, technology readiness, top management support and competitive pressure posited a positive relationship towards business intelligence adoption. The adoption of business intelligence had a positive effect on internal process and learning and growth in terms of organizational performance. A multi-group analysis was also performed focusing on firm maturity and sectors to understand the behavior towards business intelligence as well as organizational performance. Discussions and conclusions including theoretical and practical implications are also presented.

scholarly journals Analysis of potential factors influencing audit quality: The moderating effect of time budget pressure

2021 ◽  
Vol 19 (4) ◽  
pp. 519-529
Author(s):  
Alfareza Desta Prasetyo Adi Zainudin ◽  
Khoirul Aswar ◽  
Noegrahini Lastiningsih ◽  
Mahendro Sumardjo ◽  
Taufeni Taufik
Keyword(s):  
Information Systems ◽  
Structural Equation ◽  
Audit Quality ◽  
Time Budget ◽  
Moderating Effect ◽  
Significant Positive Effect ◽  
Internal Auditors ◽  
Potential Factors ◽  
Time Budget Pressure ◽  
Positive Effect

In a pandemic situation the audit sector, either government or public, is affected in terms of audit implementation, especially in carrying out field audits. However, auditors can tackle this issue by applying new methods. Therefore, the purpose of this study is to examine the effect of auditor skepticism, auditor competence, understanding of information systems, and auditor motivation on audit quality. It also assesses whether time budget pressure has a moderating effect on the relationship between auditor competence, auditor motivation, and audit quality. 58 questionnaires were issued to government internal auditors in the Principal Inspectorate of Indonesia’s Supreme Audit Institution in the AKN V and VI units, and the data were acquired using a Google Form. SmartPLS software version 3.0 was used to analyze data applying Structural Equation Modelling (SEM). Purposive sampling was used in this investigation, which took a quantitative approach. The paper uses the theory of planned behavior and the inverted U theory. The results conclude that auditor skepticism, auditor competence, and understanding of information systems have a significant positive effect on audit quality. Auditor motivation has no significant positive effect on audit quality. Furthermore, time budget pressure does not moderate the effect of auditor competence and auditor motivation on audit quality. This study is expected to provide valuable input to improve the audit quality and assist auditors in the AKN V and VI units uphold professionalism and integrity in carrying out audit examinations even under the condition of a pandemic.

scholarly journals Model Pengukuran Kualitas Audit Internal (Studi Pada Auditor Internal Pada Perusahaan Swasta, BUMD dan BUMN di Kota Medan)

2020 ◽  
Vol 11 (2) ◽  
pp. 210-226
Author(s):  
Novien Rialdy ◽  
Maya Sari ◽  
Edisah Putra Nainggolan
Keyword(s):  
Structural Equation ◽  
Audit Quality ◽  
Quality Measurement ◽  
Internal Audit ◽  
Measurement Model ◽  
Primary Data ◽  
Equation Modeling ◽  
Internal Auditors ◽  
Competence Motivation ◽  
Professional Care

The purpose of this study is to analyze the internal audit quality measurement model, with a study of internal auditors in private companies, BUMD and BUMN in Medan City. Determination of sample size is obtained by multiplying the number of construct variables with the total number of indicators, so as to obtain 170 people. Primary data were collected through questionnaire distribution techniques, and analyzed using Structural Equation Modeling method. The results of this study prove that there is a significant direct effect on independence, competence and motivation on due professional care; and there is a significant influence of independence, competence, motivation and due professional care on audit quality. Moreover, the results of this study found that indirectly, independence, competence and motivation proved to significantly influence audit quality through due professional care.

scholarly journals Determinants of audit quality: Role of time budget pressure

2021 ◽  
Vol 19 (2) ◽  
pp. 308-319
Author(s):  
Khoirul Aswar ◽  
Fahmi Givari Akbar ◽  
Meilda Wiguna ◽  
Eka Hariyani
Keyword(s):  
Structural Equation ◽  
Audit Quality ◽  
Time Budget ◽  
Quality Data ◽  
Equation Modeling ◽  
Internal Auditors ◽  
The Government ◽  
The Relationship ◽  
Time Budget Pressure

There are many problems related to audit quality, which are often associated with audit failures. Internal government auditors in Indonesia also have issues with audit quality. Therefore, this study aims to present empirical evidence on the relationship between independence, competence, motivation, and audit quality. It will also determine the moderating effect of time budget pressure on the relationship between factors and audit quality. Data of this study were collected through a google form, in which 57 questionnaires were sent to internal auditors of government within the Principal Inspectorate of Indonesia’s Supreme Audit Institution for at least two years. The study adopted a quantitative approach using purposive sampling. Data were analyzed using Structural Equation Modeling (SEM) with PLS version 3.0. The result findings of this study revealed that competence and motivation have a significantly positive effect on the quality of audit while independence does not. Time budget pressure does not significantly moderate such a relationship. In addition, these results have several significant implications for internal auditors as an object of consideration and evaluation relating to audits in the government sector, and information for government internal auditors to improve and maintain the quality of audit.

scholarly journals A Multidimensional Study of Absorptive Capacity and Innovation Capacity and Their Impact on Business Performance

2021 ◽  
Vol 12 ◽  
Author(s):  
Rafael Sancho-Zamora ◽  
Santiago Gutiérrez-Broncano ◽  
Felipe Hernández-Perlines ◽  
Isidro Peña-García
Keyword(s):  
Organizational Performance ◽  
Absorptive Capacity ◽  
Structural Equation ◽  
Business Performance ◽  
Business Processes ◽  
Equation Modeling ◽  
Future Research ◽  
Innovation Capacity ◽  
Different Dimensions ◽  
Positive Effect

The aim of this paper is to understand how absorptive capacity and innovativeness influence business performance. Most previous studies have not considered the different dimensions of absorptive capacity and innovativeness. As a consequence, they have not analyzed the relationships between these dimensions, such as potential and realized absorptive capacity (RACAP) and product and process innovation. In our study, we analyzed the relationships between each of these dimensions and their effect on organizational performance. To achieve this, in addition to the theoretical foundation provided by the working hypotheses, a questionnaire was sent to 800 CEOs of Spanish companies in different sectors, obtaining a response rate of 38.25%. Structural equation modeling was applied to test the hypotheses. This study confirms the positive effect of absorptive capacity on innovation capacity, which in turn has a positive effect on business performance. Moreover, different dimensions of absorptive capacity and innovativeness play an important role in these relationships. This study contributes to a better understanding of how potential and RACAP influence the innovativeness of firms, both in their ability to innovate products and to improve business processes. In addition, it explores how these different innovations impact business performance and provide firms with knowledge on how to invest resources to increase profits. Future research should further study the inner workings of each of the dimensions analyzed to determine the importance of each dimension for business performance.

scholarly journals Factors that Influence the Adoption of Computer Assisted Audit Techniques (CAATs) by External Auditors in Yemen

2020 ◽  
Vol 10 (2) ◽  
pp. 1
Author(s):  
AL Barrak Khalil ◽  
Olfa Nafti
Keyword(s):  
Structural Equation ◽  
Technological Development ◽  
Equation Modeling ◽  
Computer Assisted ◽  
Audit Process ◽  
Accounting Systems ◽  
External Auditors ◽  
Intention To Adopt ◽  
Use Of Technology ◽  
Facilitating Conditions

External auditors face new challenges in keeping pace with technological development in the accounting profession, which is how to audits outputs of advanced electronic accounting systems. As a result, several electronic systems and applications have emerged to assist the external auditors in their tasks, which called Computer -Assisted Audit Techniques (CAATs). The main objective of this study to examine the factors influencing of adoption of CAATs in the external audit process in Yemen, using Structural Equation Modeling (SEM). The Unified Theory of Acceptance and Use of Technology (UTAUT) was utilized as a theoretical basis in this study. A quantitative approach was carried out by a questionnaire completed by 312 participants. The results mainly showed that the behavioral intention to adopt CAATs is significantly and positively influenced by the performance expectancy, social influence and facilitating conditions, but it was not influenced by the effort expectancy. Besides, this is the first study in Yemen about the adoption of CAATs.

Studying the effect of spiritual leadership on organizational performance: an empirical study in hotel industry

2015 ◽  
Vol 9 (3) ◽  
pp. 346-359 ◽  
Author(s):  
Reza Salehzadeh ◽  
Javad Khazaei Pool ◽  
Jafar Kia Lashaki ◽  
Hasan Dolati ◽  
Hadi Balouei Jamkhaneh
Keyword(s):  
Organizational Performance ◽  
Balanced Scorecard ◽  
Structural Equation ◽  
Hotel Industry ◽  
Spiritual Leadership ◽  
Equation Modeling ◽  
Significant Positive Effect ◽  
Statistical Population ◽  
Content Type ◽  
Positive Effect

Purpose – The purpose of this paper is to investigate the effect of spiritual leadership on organizational performance based on the balanced scorecard (BSC). Design/methodology/approach – Statistical population includes the middle managers of 60 hotels across eight provinces in Iran. For data analysis, 207 accurate completed questionnaires have been used. Structural equation modeling has been used to explore the relationships between the research variables. Findings – The findings showed that spiritual leadership has a significant positive effect on calling and membership. Also, spiritual leadership, calling and membership have a significant positive effect on organizational performance. Originality/value – This paper by presenting a comprehensive model provides a framework and approach for studying the performance consequences of spiritual leadership in the hotel industry using the BSC.

Organizational performance through the donation and collection of interorganizational knowledge

2016 ◽  
Vol 46 (1) ◽  
pp. 85-103 ◽  
Author(s):  
Felipe Nodari ◽  
Mirian Oliveira ◽  
Antonio Carlos Gastaud Maçada
Keyword(s):  
Knowledge Sharing ◽  
Organizational Performance ◽  
Absorptive Capacity ◽  
Structural Equation ◽  
Equation Modeling ◽  
Future Research ◽  
Quantitative Methodology ◽  
Content Type ◽  
The Relationship ◽  
Positive Effect

Purpose – This paper aims to provide empirical evidence to support the relationship between interorganizational knowledge sharing, absorptive capacity and organizational performance, and proposes that interorganizational knowledge sharing is composed of two processes: knowledge donation and collection. Design/methodology/approach – A quantitative methodology is adopted to examine the proposed relationship between interorganizational knowledge sharing, absorptive capacity and organizational performance. The study uses survey data from 269 companies in Brazil. Structural equation modeling is applied to test the stated hypotheses and the model. Findings – The empirical findings indicate that interorganizational knowledge sharing is composed of the donation and collection of knowledge. Interorganizational knowledge collection is found to have a positive effect on interorganizational knowledge donation, while collection is found to have a positive effect, mediated by absorptive capacity, on organizational performance. Research limitations/implications – One limitation of this research was the predominant participation of smaller companies. Another is that the data were only collected from Brazilian companies. Moreover, an instrument to measure these constructs was proposed and validated to enable future research to be conducted into the process of interorganizational knowledge sharing and its components: knowledge donation and knowledge collection. Practical implications – Managers can enhance organizational performance by developing both the donation and collection of knowledge. Knowledge donation is particularly important because, in addition to its impact on absorptive capacity and organizational performance, it contributes to the development of knowledge collection, which is also indirectly related to performance. Originality value – The donation and collection of knowledge were validated as components of the interorganizational knowledge-sharing process, and the relationship between these processes and organizational performance is mediated by the absorptive capacity of the organization.

scholarly journals The Evaluation of Lecturer's Performance and Sekolah Tinggi Perikanan's Performance Through Intellectual Capital

2019 ◽  
Vol 23 (1) ◽  
pp. 19
Author(s):  
Mextaria Yuliana, Anggraini Sukmawati, Aida VitayalaS. Hubeis
Keyword(s):  
Organizational Performance ◽  
Intellectual Capital ◽  
Structural Equation ◽  
Performance Indicator ◽  
Descriptive Analysis ◽  
Equation Modeling ◽  
Key Performance Indicator ◽  
Process Learning ◽  
Internal Business Process ◽  
Positive Effect

Intellectual capital is an intangible resource owned by the organization that can be used to create value for the organization. Intellectual capital consists of the source of human capital, the organization itself and its relationship to the environment. The purpose of this research is to analyze the effect of intellectual capital on lecturer and organizational performance and the effect of lecturer performance on organizational performance. Lecturer performance was measured by Key Performance Indicator value. Organizational performance was measured by perspective of costumer, finance, internal business process, learning and growth. Respondents of this research were 106 lecturers in Sekolah Tinggi Perikanan. Data was analyzed by descriptive analysis and Structural Equation Modeling (SEM) with LISREL. The results showed that intellectual capital has positive effect and significant on lecturer and organizational performance. Lecturer performance has positive effect on organizational performance, but insignificant. University is the organization which high intellectual capital, so organization could be able to manage them for improving performance.

Working Memory, Mental Prospection, Time Orientation, and Cognitive Insight

2013 ◽  
Vol 34 (3) ◽  
pp. 159-169 ◽  
Author(s):  
Sevtap Cinan ◽  
Aslı Doğan
Keyword(s):  
Working Memory ◽  
Structural Equation ◽  
Factor Model ◽  
Time Orientation ◽  
Equation Modeling ◽  
Cognitive Insight ◽  
Confirmatory Factor ◽  
Negative Effect ◽  
Positive Effect ◽  
Three Factor

This research is new in its attempt to take future time orientation, morningness orientation, and prospective memory as measures of mental prospection, and to examine a three-factor model that assumes working memory, mental prospection, and cognitive insight are independent but related higher-order cognitive constructs by using confirmatory factor analysis (CFA). The three-factor model produced a good fit to the data. An alternative one-factor model was tested and rejected. The results suggest that working memory and cognitive insight are distinguishable, related constructs, and that both are distinct from, but negatively associated with, mental prospection. In addition, structural equation modeling (SEM) showed that working memory had a strong positive effect on cognitive insight and a moderate negative effect on mental prospection.

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