أثر استخدام البيانات الضخمة في جودة التدقيق الخارجي : الدور الوسيط لذكاء الأعمال
Other Title(s)
The impact of the use of big data on the quality of external auditing : the mediating role of business intelligence
Dissertant
Thesis advisor
University
Jerash University
Faculty
Faculty of Economics and Administrative Sciences
Department
Department of Accounting
University Country
Jordan
Degree
Master
Degree Date
2022
English Abstract
This study aimed to identify the role of business intelligence in improving the impact of using big data on the quality of external auditing from the point of view of Jordanian chartered accountants, to achieve the objective of the study, a descriptive and analytical approach was followed, and the primary data was collected through a questionnaire that was designed and distributed to the members of the study sample consisting of auditors, chartered accountants and audit experts working for auditing offices and companies operating in the Jordanian capital, Amman, whose number is (213) individuals from (477).
The researcher distributed (213) questionnaires to the study sample members electronically, and retrieved (184) questionnaires, from which (7) questionnaires were excluded; because the answer to all of its paragraphs is not complete, the researcher has (177) a valid questionnaire for analysis.
For the purpose of data analysis, descriptive statistical methods of means and standard deviations were used, also simple, multiple and stepwise linear regression analysis and path analysis were used to test the hypotheses of the study.
The study concluded that there is a statistically significant impact of big data on both the quality of external audit and business intelligence, and the presence of a statistically significant effect of business intelligence on the quality of external audit, in addition to the presence of an indirect effect of big data on the quality of external audit through business intelligence.
The study recommended the use of advanced mechanisms by audit companies and offices to help them obtain large amounts of big data, specialized techniques to process them, and rely on different sources to obtain large data.
Main Subjects
Financial and Accounting Sciences
No. of Pages
118
Table of Contents
فهرس المحتويات / الموضوعات.
الملخص / المستخلص.
المستخلص باللغة الإنجليزية.
الفصل الأول : الإطار العام للدراسة.
الفصل الثاني : الإطار النظري و الدراسات السابقة.
الفصل الثالث : منهجية الدراسة (الطريقة و الإجراءات) .
الفصل الرابع : تحليل البيانات و اختبار الفرضيات.
الفصل الخامس : النتائج و التوصيات.
قائمة المراجع.
American Psychological Association (APA)
العفيف، حسن كمال حسن. (2022). أثر استخدام البيانات الضخمة في جودة التدقيق الخارجي : الدور الوسيط لذكاء الأعمال. (أطروحة ماجستير). جامعة جرش, الأردن
https://search.emarefa.net/detail/BIM-1453243
Modern Language Association (MLA)
العفيف، حسن كمال حسن. أثر استخدام البيانات الضخمة في جودة التدقيق الخارجي : الدور الوسيط لذكاء الأعمال. (أطروحة ماجستير). جامعة جرش. (2022).
https://search.emarefa.net/detail/BIM-1453243
American Medical Association (AMA)
العفيف، حسن كمال حسن. (2022). أثر استخدام البيانات الضخمة في جودة التدقيق الخارجي : الدور الوسيط لذكاء الأعمال. (أطروحة ماجستير). جامعة جرش, الأردن
https://search.emarefa.net/detail/BIM-1453243
Language
Arabic
Data Type
Arab Theses
Record ID
BIM-1453243
