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Title: The impact of the systrust's framework as an internal control of AIS process upon business performance via the mediating role of financial quality reporting: an integrated model
Other Titles: The systrust's framework as an internal control of AIS process, quality of financial reporting and business performance: an integrated model
Authors: Hani Al-Dmour, Ahamed
Advisors: Abbod, M
Swash, M R
Keywords: Coso IC;Cobit IC;Coco IC;Accounting information system;Security / Integrity / Confidentiality / Privacy
Issue Date: 2018
Publisher: Brunel University London
Abstract: This study aims to examine and validate the impact of the implementation of SysTrust's framework (principles and criteria) as an internal control method for assuring reliability of Accounting Information System on the business performance via the mediating role of the quality of financial reporting among Jordanian public listed companies Based upon the literature review and contingency theory, an integrated conceptual framework was developed to guide this study. The study's conceptual framework consists of three major constructs: The SysTrust's service framework (availability, security, integrity processing, confidentiality, and privacy), the business performance (financial and non-financial indicators) and the quality of financial reporting. Descriptive correlational survey design approach is used in this study used as it sought to describe and establish the relationships among the study variables and it employs quantitative method to test the hypotheses first, and then to answer the research questions. Data were collected through self –administrated questionnaire with 239 respondents. Several statistical techniques were used to analyse the collected data. The model fitness and the constructs’ validity and reliability were tested, followed by the validation of the conceptual model and research hypotheses. The findings of the study support the proposition that availability of SysTrust requirements as internal method for assuring the reliability of AIS is positively linked to business performance via the mediating role of the quality of financial reporting. Therefore, a better understanding of the influence of SysTrust principles upon business performance and quality of financial reporting should be viewed as whole rather than isolated fragments. The magnitude and significance of the loading estimate indicate that all of these five principles of SysTrust are relevant in predicating business performance and quality financial reporting. Thus, this study and its findings have number of contributions and managerial implications. In terms of theoretical contributions, this study has extended the reliability of AIS literature by providing the following: First, it explained the unexplored relationship among the reliability of AIS, the quality of financial reporting using the IASB's framework fundamental qualitative characteristics and business performance indicators (financial and non-financial). Second, testing the impact of the role of the quality of financial reporting as a mediating factor between the reliability of AIS and business performance measures (financial and nonfinancial) considered another contribution for the current study Furthermore, the SysTrust's framework implementation as an internal control system for assuring the reliability of AIS could be considered as the critical intangible resources for any business organization seeks for a reliable and effective accounting system in the long run. In this study, financial reporting quality justified as the mediator from contingency theory perspective where good quality and effective of information system is an integral component of a strong internal control system.
Description: This thesis was submitted for the award of Doctor of Philosophy and was awarded by Brunel University London
Appears in Collections:Electronic and Computer Engineering
Dept of Electronic and Computer Engineering Theses

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