Internal auditors’ characteristics, internal audit effectiveness, and enterprise risk management in jordan: a resource-based view
Jordanian public-listed companies (PLCs) face significant internal, external pressures and risks that hinder their performance and survival in today’s high-risk business environment. The relatively recent implementation of Enterprise Risk Management (ERM) adds to its ineffectiveness, further complic...
| Main Authors: | , , , , |
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| Format: | Article |
| Language: | English |
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Universiti Putra Malaysia
2024
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| Online Access: | http://psasir.upm.edu.my/id/eprint/114536/ http://psasir.upm.edu.my/id/eprint/114536/1/114536.pdf |
| _version_ | 1848866522651426816 |
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| author | Jaber, Taha Ahmad Shah, Sabarina Mohammed Mustapha, Mazlina Johari, Jalila Tesfagebreal, Gebrehans Mebrahtu |
| author_facet | Jaber, Taha Ahmad Shah, Sabarina Mohammed Mustapha, Mazlina Johari, Jalila Tesfagebreal, Gebrehans Mebrahtu |
| author_sort | Jaber, Taha Ahmad |
| building | UPM Institutional Repository |
| collection | Online Access |
| description | Jordanian public-listed companies (PLCs) face significant internal, external pressures and risks that hinder their performance and survival in today’s high-risk business environment. The relatively recent implementation of Enterprise Risk Management (ERM) adds to its ineffectiveness, further complicating the situation. This study aims to examine the impact of internal auditors’ characteristics on ERM effectiveness and internal audit effectiveness (IAE) from the Resource-Based View (RBV) perspective. Additionally, it explores the relationship between IAE and ERM effectiveness, as well as the mediating role of IAE. A quantitative cross-sectional research design was utilised, collecting data from Jordanian PLCs via questionnaires, with 119 final responses analysed using SPSS and SmartPLS softwares. The findings indicate that internal auditors’ characteristics positively impact both ERM effectiveness and IAE. Furthermore, IAE positively impacts ERM effectiveness and serves as a partial mediator in this relationship. These results align with the RBV, highlighting that internal auditors’ characteristics and IAE as valuable internal resources that foster sustainable competitive advantage. Practical implications include raising companies’ awareness of the critical importance of internal auditors’ characteristics and IAE, thereby offering a cost-effective solution to enhance ERM effectiveness. |
| first_indexed | 2025-11-15T14:21:57Z |
| format | Article |
| id | upm-114536 |
| institution | Universiti Putra Malaysia |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-15T14:21:57Z |
| publishDate | 2024 |
| publisher | Universiti Putra Malaysia |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | upm-1145362025-01-17T03:43:22Z http://psasir.upm.edu.my/id/eprint/114536/ Internal auditors’ characteristics, internal audit effectiveness, and enterprise risk management in jordan: a resource-based view Jaber, Taha Ahmad Shah, Sabarina Mohammed Mustapha, Mazlina Johari, Jalila Tesfagebreal, Gebrehans Mebrahtu Jordanian public-listed companies (PLCs) face significant internal, external pressures and risks that hinder their performance and survival in today’s high-risk business environment. The relatively recent implementation of Enterprise Risk Management (ERM) adds to its ineffectiveness, further complicating the situation. This study aims to examine the impact of internal auditors’ characteristics on ERM effectiveness and internal audit effectiveness (IAE) from the Resource-Based View (RBV) perspective. Additionally, it explores the relationship between IAE and ERM effectiveness, as well as the mediating role of IAE. A quantitative cross-sectional research design was utilised, collecting data from Jordanian PLCs via questionnaires, with 119 final responses analysed using SPSS and SmartPLS softwares. The findings indicate that internal auditors’ characteristics positively impact both ERM effectiveness and IAE. Furthermore, IAE positively impacts ERM effectiveness and serves as a partial mediator in this relationship. These results align with the RBV, highlighting that internal auditors’ characteristics and IAE as valuable internal resources that foster sustainable competitive advantage. Practical implications include raising companies’ awareness of the critical importance of internal auditors’ characteristics and IAE, thereby offering a cost-effective solution to enhance ERM effectiveness. Universiti Putra Malaysia 2024-08 Article PeerReviewed text en http://psasir.upm.edu.my/id/eprint/114536/1/114536.pdf Jaber, Taha Ahmad and Shah, Sabarina Mohammed and Mustapha, Mazlina and Johari, Jalila and Tesfagebreal, Gebrehans Mebrahtu (2024) Internal auditors’ characteristics, internal audit effectiveness, and enterprise risk management in jordan: a resource-based view. International Journal of Economics and Management, 18 (2). pp. 273-286. ISSN 1823-836X; eISSN: 2600-9390 http://www.ijem.upm.edu.my/vol18no2/9.%20Internal%20Auditors.pdf 10.47836/ijeam.18.2.09 |
| spellingShingle | Jaber, Taha Ahmad Shah, Sabarina Mohammed Mustapha, Mazlina Johari, Jalila Tesfagebreal, Gebrehans Mebrahtu Internal auditors’ characteristics, internal audit effectiveness, and enterprise risk management in jordan: a resource-based view |
| title | Internal auditors’ characteristics, internal audit effectiveness, and enterprise risk management in jordan: a resource-based view |
| title_full | Internal auditors’ characteristics, internal audit effectiveness, and enterprise risk management in jordan: a resource-based view |
| title_fullStr | Internal auditors’ characteristics, internal audit effectiveness, and enterprise risk management in jordan: a resource-based view |
| title_full_unstemmed | Internal auditors’ characteristics, internal audit effectiveness, and enterprise risk management in jordan: a resource-based view |
| title_short | Internal auditors’ characteristics, internal audit effectiveness, and enterprise risk management in jordan: a resource-based view |
| title_sort | internal auditors’ characteristics, internal audit effectiveness, and enterprise risk management in jordan: a resource-based view |
| url | http://psasir.upm.edu.my/id/eprint/114536/ http://psasir.upm.edu.my/id/eprint/114536/ http://psasir.upm.edu.my/id/eprint/114536/ http://psasir.upm.edu.my/id/eprint/114536/1/114536.pdf |