Effect of risk of using computerized AIS on external auditor's work quality in Yemen

Al-Hattami, Hamood Mohammed

doi:10.21833/ijaas.2021.01.010

Cited by 23 publications

(11 citation statements)

References 15 publications

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“…Accounting information system (AIS) is a computerized IS concerned with the firm's financial and economic activities. According to Al-Hattami et al (2021b), AIS is a computer-based software application to input and process financial data to generate financial information. Grande et al (2011) identified AIS as a technological tool developed to manage and control issues related to the firm's financial and economic activities.…”

Section: Introductionmentioning

confidence: 99%

The influence of accounting information system on management control effectiveness: The perspective of SMEs in Yemen

Al-Hattami

Kabra²

2022

Information Development

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In today’s competitive market, SMEs need to realize that accounting information system (AIS) can enhance management control effectiveness (MCE) - one of the areas necessary for their survival and success. This paper aimed to measure the influence of AIS success on MCE among SMEs of Yemen, a less developed country, as research and knowledge are very limited in such context. Data were collected from 315 SME owners and managers via a questionnaire. SmartPLS 3 software was employed for data analysis. The results concluded positive links between AIS success and MCE. Specifically, the results revealed that AIS information quality, system quality, and usage positively impact MCE; quality of information and system are essential drivers of AIS usage and satisfaction; user satisfaction positively influences AIS usage. Interestingly, the quality of service showed to be insignificant in the context of AIS. Moreover, user satisfaction showed no significant impact on MCE. This research is deemed one of the first to introduce empirical evidence on the influence of AIS success on MCE among SMEs in Yemen, as a less developed country context.

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Section: Introductionmentioning

confidence: 99%

The influence of accounting information system on management control effectiveness: The perspective of SMEs in Yemen

Al-Hattami

Kabra²

2022

Information Development

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Section: Literature Reviewmentioning

confidence: 99%

“…AIS is defined as a specific software application and management process which mainly aims to process data and provide the information required to make proper decisions, whether it is financial or administrative information from within the company (Belfo and Trigo, 2013; Trigo et al , 2014; Al-Hattami et al , 2021c). It is the lifeblood of an enterprise; without it, corporate activities could not be planned, coordinated or controlled (Al-Hattami et al , 2021c; Sarwar et al , 2021). Indeed, the role of AIS is essential, not only for external investors or large companies but even for SMEs, as it provides crucial valuable information in the planning, control and decision-making stages (Almbaidin, 2014; Latifah et al , 2021; Monteiro and Cepêda, 2021; Thuan et al , 2022).…”

Section: Literature Reviewmentioning

confidence: 99%

Effect of AIS on planning process effectiveness: a case of SMEs in a less developed nation

Al-Hattami

Abdullah

Kabra³

et al. 2022

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Purpose This paper aims to examine the influence of accounting information system (AIS) success on planning process effectiveness (PPE) in small- and medium-sized enterprises (SMEs) of Yemen, a less developed nation (LDN). Design/methodology/approach This study developed a theoretical model based on IS success model (DMISS2003). The model’s components were tested using structural equation modeling via SmartPLS on a sample of 325 SMEs. Findings The empirical results imply that AIS success positively affects PPE if SMEs focus on AIS information quality, system quality, user satisfaction and usage. Research limitations/implications This study focused on SMEs in Yemen. Thus, it can be expanded to include different other countries. Practical implications The results of this study could be considered by owners and managers of SMEs, policymakers and AIS designers/vendors. This study could provide them insight into the role of AIS success in promoting PPE in SMEs. This study could assist policymakers in analyzing the work of SMEs and assessing their success, referring to AIS. Moreover, knowing the most critical determinants of AIS success could direct designers’/vendors’ efforts toward upgrading and improving the present AIS. Social implications Government policymakers in LDNs considering how to motivate SME development in their nation should be aware of the significance of AIS success and implementation among SMEs and its role in the nation’s economic development. Originality/value This research is one of the first that investigates the impact of AIS success on PPE in SMEs. Current literature largely lacks the investigation of such an impact, especially among SMEs in LDNs such as Yemen. Most AIS’s prior research focused on SMEs in developed nations, which may not fully apply to LDNs such as Yemen. Indeed, no existing literature is available where AIS success impacts PPE in SMEs of LDNs. In this respect, this study claims its uniqueness.

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“…The current issue and full text archive of this journal is available on Emerald Insight at: https://www.emerald.com/insight/2398-6247.htm provided (Feliciano and Quick, 2022;Al-Hattami et al, 2021). Information technology (IT) has received attention from firms, accountants, auditors, professional bodies, academics and regulators (Khan, 2018;Al-Hattami, 2022, 2023.…”

Section: Introductionmentioning

confidence: 99%

Factors associated with the intention to use information technology in audit in Iraq

Allami,

Almaqtari,

Al-Hattami

et al. 2023

IDD

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Purpose This study aims to investigate the factors associated with the intention to use information technology in audit (ITIA) in Iraq. Design/methodology/approach The study uses a quantitative approach based on a questionnaire survey of 186 respondents. The study population includes respondents who are board members, senior executives, internal auditors and information technology (IT) assistants in various Iraqi organizations from different sectors. Structural equation modeling has been used to estimate the results. Findings The findings exhibit that most auditors in Iraq use basic IT software. However, among several specialized and advanced IT audit software packages, only generalized audit software is used by about 20%. The results also indicate that social factors significantly and positively impact auditors’ and practitioners’ perceptions of ITIA use. Moreover, the results reveal that companies and auditors who use or audit complex accounting systems perceive higher benefits and intent to adopt ITIA. However, the results report that organizational support, professional support, competency and IT education have an insignificant effect on ITIA adoption. Originality/value The originality of the present research lies in several aspects. First, the research study focuses specifically on Iraq, which is an emerging and less developed country influenced by social and economic. This research context provides a unique perspective and contributes to the understanding of ITIA adoption in less developed countries. The study investigates how external factors, including social and external pressure and the support of government professional bodies, affect the adoption of ITIA. Further, it assesses the influence of firms’ specific factors such as management support, level of competency and complexity of accounting information systems. Second, the study uses a quantitative approach with a questionnaire survey from various Iraqi organizations and sectors. The specific sample composition adds originality by capturing insights from different levels of organizational hierarchy and diverse professional backgrounds. Third, the findings shed light on the current IT usage in auditing practices in Iraq, highlighting that most auditors use basic IT software and the limited adoption of specialized IT audit software packages. Finally, the study’s originality is also reflected in its contribution to expanding knowledge on the perceived benefits and challenges associated with ITIA adoption in less developed countries. By emphasizing the need for broader awareness of emerging technology-enabled auditing software and considering the unique characteristics of less developed countries, the research provides valuable insights and implications for practitioners, policymakers and researchers.

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Effect of risk of using computerized AIS on external auditor's work quality in Yemen

Cited by 23 publications

References 15 publications

The influence of accounting information system on management control effectiveness: The perspective of SMEs in Yemen

The influence of accounting information system on management control effectiveness: The perspective of SMEs in Yemen

Effect of AIS on planning process effectiveness: a case of SMEs in a less developed nation

Factors associated with the intention to use information technology in audit in Iraq

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