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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
13 references·9 citing·54 second hop
The Role of Internal Audit to Reduce the Effects of Creative Accounting on the Reliability of Financial Statements in the Jordanian Islamic Banks (2022)The Role of Internal Audit to Reduce the …The Moderating Impact of the Audit Committee on Creative Accounting Determination and Financial Reporting Quality in Iraqi Commercial Banks (2022)The Moderating Impact of the …Creative Accounting Determination and Financial Reporting Quality: The Integration of Transparency and Disclosure (2022)Creative Accounting Determina…Mapping of internal audit research in China: A systematic literature review and future research agenda (2021)Mapping of internal audit res…Correlates of the internal audit function’s use of data analytics in the big data era: Global evidence (2020)Correlates of the internal au…The influence of creative accounting on the credibility of accounting reports (2018)The influence of creative acc…Internal auditor characteristics, internal audit effectiveness, and moderating effect of senior management (2016)Internal auditor characterist…Audit team time reporting: An agency theory perspective (2015)Audit team time reporting: An…Partial least squares structural equation modeling (PLS-SEM) (2014)Partial least squares structu…Internal Audit Effectiveness: An Approach Proposition to Develop the Theoretical Framework (2013)Internal Audit Effectiveness:…Auditors’ Professional Skepticism: Neutrality versus Presumptive Doubt (2013)Auditors’ Professional Skepti…Internal audit independence and objectivity: emerging research opportunities (2010)Internal audit independence a…A Model and Literature Review of Professional Skepticism in Auditing (2009)A Model and Literature Review…Two Factors Affecting Internal Audit Independence and Objectivity: Evidence from Singapore (2001)Two Factors Affecting Interna…The influence of financial technology on profitability in Jordanian commercial banks (2024)The influence of financial te…The influence of E-auditing adoption on internal audit department performance amid COVID-19 in Saudi Arabia (2024)The influence of E-auditing a…The effect of financial reporting quality on earnings quality of industrial companies (2024)The effect of financial repor…The Role of Internal Auditing in Improving the Accounting Information System in Jordanian Banks by Using Organizational Commitment as a Mediator (2023)The Role of Internal Auditing…The role of financial accounting technology in improving customer relationship management in Jordanian banks (2023)The role of financial account…The Mediating Effect of the Internal Control System on the Relationship between the Accounting Information System and Employee Performance in Jordan Islamic Banks (2023)The Mediating Effect of the I…The Effects Green Human Resource on Employees’ Green Voice Behaviors Towards Green Innovation (2023)The Effects Green Human Resou…Renaissance of Creative Accounting Due to the Pandemic: New Patterns Explored by Correspondence Analysis (2023)Renaissance of Creative Accou…An Empirical Study on The Impact of System Trust Framework Implementation on Organizational Commitment in the Jordanian Government Sector (2023)An Empirical Study on The Imp…Institutional Theories of Organization (1987)Research methods for business: A skill building approach (1993)Doing Qualitative Research (2010)Factors associated with Internal Audit Effectiveness: Evidence from Greece (2015)Internal audit organisational status, competencies, activities and fraud management in the financial services sector (2017)Drivers of stakeholders’ view of internal audit effectiveness (2018)Evaluating Structural Equation Models with Unobservable Variables and Measurement Error (1981)PLS-SEM: Indeed a Silver Bullet (2011)A primer on partial least squares structural equation modeling (PLS-SEM) (2014)Partial least squares structural equation modeling (PLS-SEM): A useful tool for family business researchers (2014)When to use and how to report the results of PLS-SEM (2018)Partial Least Squares Structural Equation Modeling (PLS-SEM) Using R (2021)Cultures and Organizations: Software of the Mind. (1993)Audit Committee Composition, “Gray Directors,” and Interaction with Internal Auditing (2001)THE CORPORATE GOVERNANCE MOSAIC AND FINANCIAL REPORTING QUALITY (2004)Rotational internal audit programs and financial reporting quality: Do compensating controls help? (2015)Mapping of internal audit research: a post-Enron structured literature review (2020)Judgment under Uncertainty: Heuristics and Biases (1974)Judgment under Uncertainty: Heuristics and Biases (1975)Auditor independence, ‘low balling’, and disclosure regulation (1981)Development of a Scale to Measure Professional Skepticism (2010)Research on Auditor Professional Skepticism: Literature Synthesis and Opportunities for Future Research (2012)Behavioral Implications of Big Data's Impact on Audit Judgment and Decision Making and Future Research Directions (2015)The Contribution of Internal Audit as a Determinant of External Audit Fees and Factors Influencing This Contribution (2001)Internal audit effectiveness: an Ethiopian public sector case study (2007)Identifying Organizational Drivers of Internal Audit Effectiveness (2009)Corporate governance and internal audit: an institutional theory perspective (2019)Factors affecting the internal auditors’ effectiveness in the Jordanian public sector (2019)The impact of empowering internal auditors on the quality of electronic internal audits: A case of Jordanian listed services companies (2023)The Modern Corporation and Private Property (1933)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Separation of Ownership and Control (1983)Creative Accounting Determinants and Financial Reporting Quality: Systematic Literature Review (2022)Exploring the evolution of creative accounting and external auditors: Bibliometric analysis (2024)Internal governance structures and earnings management (2005)Business Intelligence and Analytics: From Big Data to Big Impact (2012)Beyond the hype: Big data concepts, methods, and analytics (2014)A Review of Big Data Research in Accounting (2021)Factors associated with the adoption of data analytics by internal audit function (2021)Internal auditing's role in preventing and detecting fraud: An empirical analysis (2024)Alternative Ways of Assessing Model Fit (1992)Testing Structural Equation Models. (1994)An analysis of the relation between resilience and reduced audit quality within the role stress paradigm (2017)Audit Firm Culture: Recent Developments and Trends in the Literature (2020)Examining Climate and Culture in Audit Firms: Insights, Practice Implications, and Future Research Directions (2020)The Measurement of Observer Agreement for Categorical Data (1977)Psychology of intergroup relations (1986)The Psychology of Attitudes (1997)The Effects of Auditor Rotation, Professional Skepticism, and Interactions with Managers on Audit Quality (2012)Neutral and presumptive doubt perspectives of professional skepticism and auditor job outcomes (2017)The Role of Auditor Narcissism in Auditor‐Client Negotiations: Evidence from China (2019)The Relationship Between the Audit Committee and the Internal Audit Function: Evidence from Australia and New Zealand (2003)Internal Auditors’ Assessment of their Contribution to Financial Statement Audits: The Relation with Audit Committee and Internal Audit Function Characteristics (2006)A critical analysis of the independence of the internal audit function: evidence from Australia (2009)
this work references cited by second hop

References

  • 2014Partial least squares structural equation modeling (PLS-SEM)11,717 cited
  • 2009A Model and Literature Review of Professional Skepticism in Auditing675 cited
  • 2010Internal audit independence and objectivity: emerging research opportunities251 cited
  • 2001Two Factors Affecting Internal Audit Independence and Objectivity: Evidence from Singapore247 cited
  • 2013Auditors’ Professional Skepticism: Neutrality versus Presumptive Doubt180 cited
  • 2016Internal auditor characteristics, internal audit effectiveness, and moderating effect of senior management122 cited
  • 2013Internal Audit Effectiveness: An Approach Proposition to Develop the Theoretical Framework118 cited
  • 2015Audit team time reporting: An agency theory perspective89 cited
  • 2018The influence of creative accounting on the credibility of accounting reports80 cited
  • 2020Correlates of the internal audit function’s use of data analytics in the big data era: Global evidence69 cited
  • 2022The Moderating Impact of the Audit Committee on Creative Accounting Determination and Financial Reporting Quality in Iraqi Commercial Banks63 cited
  • 2021Mapping of internal audit research in China: A systematic literature review and future research agenda57 cited
  • 2022Creative Accounting Determination and Financial Reporting Quality: The Integration of Transparency and Disclosure54 cited

Cited by

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  • 2023The Mediating Effect of the Internal Control System on the Relationship between the Accounting Information System and Employee Performance in Jordan Islamic Banks35 cited
  • 2024The effect of financial reporting quality on earnings quality of industrial companies28 cited
  • 2023An Empirical Study on The Impact of System Trust Framework Implementation on Organizational Commitment in the Jordanian Government Sector21 cited
  • 2023Renaissance of Creative Accounting Due to the Pandemic: New Patterns Explored by Correspondence Analysis20 cited
  • 2023The Role of Internal Auditing in Improving the Accounting Information System in Jordanian Banks by Using Organizational Commitment as a Mediator19 cited
  • 2024The influence of financial technology on profitability in Jordanian commercial banks16 cited
  • 2023The role of financial accounting technology in improving customer relationship management in Jordanian banks15 cited
  • 2024The influence of E-auditing adoption on internal audit department performance amid COVID-19 in Saudi Arabia14 cited
  • 2023The Effects Green Human Resource on Employees’ Green Voice Behaviors Towards Green Innovation12 cited