Moderating Effects of Accounting Technology on Audit Quality: Empirical Evidence from Southwest, Nigeria
| المصدر: | مجلة جامعة جيهان أربيل للعلوم الإنسانية والاجتماعية |
|---|---|
| الناشر: | جامعة جيهان أربيل |
| المؤلف الرئيسي: | Akinola, Amos O. (Author) |
| مؤلفين آخرين: | Daramola, Peter S. (Co-Author) , Adenle, Timilehin E. (Co-Author) |
| المجلد/العدد: | مج9, ع1 |
| محكمة: | نعم |
| الدولة: |
العراق |
| التاريخ الميلادي: |
2025
|
| الصفحات: | 1 - 12 |
| ISSN: |
2709-8648 |
| رقم MD: | 1549193 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EduSearch, HumanIndex |
| مواضيع: | |
| رابط المحتوى: |
الناشر لهذه المادة لم يسمح بإتاحتها. |
| المستخلص: |
There exist several studies on manual accounting system audit quality (AQ) while there are very few studies of what could be the influence of technology. The importance of the effect of accounting technology (AT) is pronounced in its ability to enhance the credibility of audit reports. Therefore, the main goal of this study is to ascertain how AT affects AQ in southwestern Nigeria. A standardized questionnaire with a 4-point Likert scale was used in this exploratory investigation. There were ten constructs in the sample: six dependent variables and four explanatory variables. With a return rate of 76% (389), 514 questionnaires were distributed, both physically and virtually. Of these, 362 were deemed valid for the study and were analyzed using a regression model to test hypotheses 1 and 2. Hypothesis 3 was analyzed using partial least squares. The findings demonstrate that AT significantly improves both the technical and service qualities of audits. It was discovered that AT has a large, favorable, and significant combined influence on AQ. In light of this, it is advised that standard-setting boards establish the rules required to ensure AQ in the current era of AT and that medium-sized businesses adopt AT into their accounting system to enhance the AQ of their operations. Further research with a broader focus on these different areas is required. |
|---|---|
| ISSN: |
2709-8648 |
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