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Publication
The impact of accounting information systems on audit quality: the case of Lebanese SMES
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Authors
Advisor(s)
Abstract(s)
This research examines the impact of accounting information systems (AIS) on audit quality in Lebanese
SMEs. A sample of 123 respondents from Lebanese SMEs was used in the research. The data was collected
through a survey questionnaire and analyzed using multiple regression analysis. The research findings
indicate that AIS significantly positively impacts audit quality in Lebanese SMEs. Specifically, using AIS
enhances the accuracy and reliability of financial information, improving the quality of the audit. In
addition, the research reveals that several factors, such as the size of the SME, the level of internal control,
and the level of accounting expertise, influence the effectiveness of AIS in improving audit quality. The
results of this research have important implications for SMEs in Lebanon, as they suggest that using AIS
can help improve audit quality and enhance the company's overall financial performance. Therefore,
SMEs in Lebanon should invest in AIS to improve their financial reporting and enhance the quality of
their audit. This research contributes to the literature on AIS and audit quality in SMEs, particularly in
Lebanon. The findings highlight AIS's importance in improving audit quality and provide insights for
SMEs in Lebanon to improve their financial reporting and enhance their overall financial performance.
Description
Keywords
Accounting Records Level of Accounting Information Accounting Systems
Citation
Alayli, S. (2022). The impact of accounting information systems on audit quality: the case of Lebanese SMES. Dutch Journal of Finance and Management, 5(2), 22931. https://doi.org/10.55267/djfm/13675
Publisher
IADITI Editions