The impact of the efficiency of electronic auditing on the quality of accounting information: The moderating role of the reliability of accounting information systems

The goal of this study was to show how the efficiency of electronic audits affects the quality of accounting information, especially its relevance and faithful representation, while also taking into account the fact that the reliability of the accounting information system plays a role in Jordanian banks. To reach the study’s goals, a descriptive-analytical method was used. All 15 Jordanian banks were part of the study population. The sample included branch managers, as well as managers and employees in banking operations, internal audit, and IT at these banks. We sent out 224 electronic questionnaires, and all of them were valid for analysis. We used a linear regression with SPSS and a path analysis with Smart-PLS to test the research hypotheses. The results indicated that the efficiency of electronic auditing had a statistically significant positive effect on the quality of accounting information in all of its dimensions. Moreover, the findings demonstrated that electronic auditing enhances the relevance and faithful representation of accounting information. The results also indicated that the reliability of accounting systems has a moderating effect, making the link between electronic audit efficiency and accounting information quality stronger. This study shows how important it is to have rules and regulations that help electronic audits work better. These results show how important it is to combine electronic auditing with reliable accounting systems to make accounting information better and help with economic decisions.