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The Role of Internal Audit to Reduce the Effects of Creative Accounting on the Reliability of Financial Statements in the Jordanian Islamic Banks

Baker Akram Falah Jarah · Mufleh Amin AL Jarrah · Murad Ali Ahmad Al-Zaqeba · Mefleh Faisal Mefleh Al-Jarrah

53 citations0/0 files storedInternational Journal of Financial Studies

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Auditing, Earnings Management, Governance Islamic Finance and Banking Studies Corporate Governance and Financial Management

Abstract

The purpose of this study is to look into the role of internal audit (IA) in reducing the effects of creative accounting (CA) on financial statement reliability in Jordanian Islamic Banks. The research study used the survey methodology to examine the role of internal audit (including independence and objectivity, verifiability, professional care, and neutrality) to reduce the effects of CA on the reliability of financial statements in Jordanian Islamic Banks. The population consists of all practicing auditors in Jordanian Islamic Banks, with a sample of 100 practicing auditors chosen from the total population of 143 auditors using a simple random selection approach. The questionnaire was distributed to the internal auditors working in these banks. Moreover, the primary data were analyzed using the partial least squares (3.3.3) software. The results showed that there was a role for IA (including independence objectivity, verifiability, professional care, and impartiality) in limiting the effects of CA on the reliability of financial statements in Jordanian Islamic Banks.

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References

2014Partial least squares structural equation modeling (PLS-SEM)2009A Model and Literature Review of Professional Skepticism in Auditing 2010Internal audit independence and objectivity: emerging research opportunities 2001Two Factors Affecting Internal Audit Independence and Objectivity: Evidence from Singapore 2013Auditors’ Professional Skepticism: Neutrality versus Presumptive Doubt 2016Internal auditor characteristics, internal audit effectiveness, and moderating effect of senior management 2013Internal Audit Effectiveness: An Approach Proposition to Develop the Theoretical Framework 2015Audit team time reporting: An agency theory perspective

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