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Alma’aitah, RT, Al-Hajaya, K, Sawan, N and Alzeban, A (2024) The impact of remote auditing on audit quality: the moderating role of technology readiness. Managerial Auditing Journal. ISSN 0268-6902
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The impact of remote auditing on audit quality the moderating role of technology readiness.pdf - Accepted Version Available under License Creative Commons Attribution Non-commercial No Derivatives. Download (684kB) | Preview |
Abstract
Purpose This study aims to investigate the impact of remote auditing on audit quality and explore the moderating role of both the client’s and the audit firm’s technology readiness in this interaction. Design/methodology/approach Data was collected through a questionnaire survey distributed to 360 audit professionals in Jordan, resulting in 208 valid responses. The data was analysed using SmartPLS – structural equation modelling. Findings The results showed that remote auditing significantly and positively affect audit quality. This study found that the technology readiness of both the audit firm and the client greatly influences audit quality. Notably, the technology readiness of the client positively enhances the relationship between remote auditing and audit quality, while the technology readiness of the audit firm does not play such a role. Practical implications The findings are of value to policymakers in terms of the positive impact of remote auditing on audit quality, and the role of technology readiness in this regard. In particular, they allow policymakers and regulators of audit profession to make informed and relevant decisions pertaining to the adoption of remote auditing. The findings also indicate the significance for audit firms and business institutions to pay special attention to developing their technology capabilities to keep abreast of rapid technology advancements, ensuring the maximum benefits for auditing profession, thereby enhancing their efficiency and effectiveness. Originality/value The importance of this study lies in its unique contribution to bridging the research gap related to understanding the pivotal role of technology readiness in enhancing the relationship between the use of remote auditing and the achievement of high audit quality.
| Item Type: | Article |
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| Additional Information: | This author accepted manuscript is deposited under a Creative Commons Attribution Non-commercial 4.0 International (CC BY-NC) licence. This means that anyone may distribute, adapt, and build upon the work for non-commercial purposes, subject to full attribution. If you wish to use this manuscript for commercial purposes, please contact permissions@emerald.com |
| Uncontrolled Keywords: | 1501 Accounting, Auditing and Accountability; Accounting |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance T Technology > T Technology (General) |
| Divisions: | Liverpool Business School |
| Publisher: | Emerald |
| SWORD Depositor: | A Symplectic |
| Date Deposited: | 22 Oct 2024 11:55 |
| Last Modified: | 22 Oct 2024 12:00 |
| DOI or ID number: | 10.1108/MAJ-02-2024-4210 |
| URI: | https://researchonline.ljmu.ac.uk/id/eprint/24561 |
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