Open AccessThe effect of extensible business reporting language on the performance of the internal audit
Author(s) -
Yousef Shahwan,
Ibraheem Jodeh
Publication year - 2021
Publication title -
accounting
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.175
H-Index - 5
eISSN - 2369-7407
pISSN - 2369-7393
DOI - 10.5267/j.ac.2021.2.022
Subject(s) - internal audit , affect (linguistics) , audit , accounting , business , information technology audit , computer science , joint audit , psychology , communication
This study aimed to examine the effect of applying extensible business reporting language on the performance of the internal audit. A questionnaire was used to collect the data from 115 of the top managers of firms and internal auditors. Multiple regression methods were employed through SPSS software to test the hypotheses. The results of the study show that the external entity pressure, ease of use of the system, and cost-benefit overload positively and significantly affect the performance of the internal audit. While adapting to previous systems, training their employees, and the successful implementation of the model did not affect the performance of the internal audit.