The moderating effect of information technology on the relationship between audit quality and the quality of accounting information “Jordanian auditors perception”

摘要

© 2021 Little Lion ScientificThis study aimed to explore the Moderating Effect of Information Technology on the Relationship between Audit Quality and the Quality of Accounting Information. “Jordanian Auditors Perception”. To achieve that the researcher designed a 47-items questionnaire distributed to 190 questionnaires, out of 190 questionnaires distributed only 161 were returned. Nine of these questionnaires were excluded because they were invalid, the remaining 152 questionnaires yielded 80 responses rate. The data was analysed through the SPSS, to find the Moderating Effect of Information Technology on the Relationship between Audit Quality and the Quality of Accounting Information. “Jordanian Auditors Perception”. Multiple regression analysis has been used. This study found a moderating effect of information technology on the relationship between audit quality (audit firm size, audit fees, contact with international auditing offices, and compliance with international auditing standards) and the quality of accounting information (relevance and faithful representation).