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dc.contributor.authorAl-Dmour, A-
dc.contributor.authorAbbod, M-
dc.contributor.authorAl-Dmour, R-
dc.identifier.citationJournal of Accounting and Management Information Systemsen_US
dc.description.abstractThe 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.en_US
dc.publisherBucharest University of Economic Studiesen_US
dc.subjectSysTrust principlesen_US
dc.subjectInternal control Systemen_US
dc.subjectJordanian shareholdings companiesen_US
dc.titleThe impact of the implementations of the Sysrust’s framework upon the quality of financial reporting: structural equation modelling approachen_US
dc.relation.isPartOfJournal of Accounting and Management Information Systems-
Appears in Collections:Dept of Electronic and Computer Engineering Research Papers

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