Please use this identifier to cite or link to this item:
Title: The impact of the implementations of the Sysrust’s framework upon the quality of financial reporting: structural equation modelling approach
Authors: Al-Dmour, A
Abbod, M
Al-Dmour, R
Keywords: SysTrust principles;Internal control System;AIS;Jordanian shareholdings companies
Issue Date: 2018
Publisher: Bucharest University of Economic Studies
Citation: Journal of Accounting and Management Information Systems
Abstract: The purpose of this research is to examine empirically, validate, and predict the reliability of the proposed relationship between the reliability of AIS process in the context of SysTrust' framework (principles and criteria) and the quality of financial reporting in shareholdings companies in Jordan. For this purpose, a primary data was used that was collected through a self- structured questionnaire from 239 of shareholdings companies. The extent of SysTrust's framework (principles and criteria) and the quality of financial reporting were also measured. The data were analyzed using structure equation modeling. The results showed that the magnitude and significance of the loading estimate and they indicated that all of the main five principles of SysTrust's framework are relevant in predicating the quality of financial reporting. Moreover, the reliability of AIS by the implementation of these five principles of SysTrust's framework were positively impact the quality of financial reporting, as the structural coefficient for these paths are significant.
ISSN: 1583-4387
Appears in Collections:Dept of Electronic and Computer Engineering Research Papers

Files in This Item:
File Description SizeFormat 
FullText.pdf658.54 kBAdobe PDFView/Open

Items in BURA are protected by copyright, with all rights reserved, unless otherwise indicated.