How to cite this paper
Jarah, B., Jarrah, M & Al-Zaqeba, M. (2022). The role of internal audit in improving supply chain management in shipping companies.Uncertain Supply Chain Management, 10(3), 1023-1028.
Refrences
Akram, B., Jarah, F., Binti, T., & Iskandar, M. (2019). The Mediating Effect of Acceptance of Using AIS on the Relationship between the Accounting Information Systems and Financial Performance in Jordanian Companies. International Journal of Research and Innovation in Social Science (IJRISS), 3(6), 256-263.
Al Matarneh, G. F. (2011). Factors determining the internal audit quality in banks: Empirical Evidence from Jordan. International Research Journal of Finance and Economics, 73(9), 99-108.
Al-Matari, E. M., Al-Swidi, A., & Fadzil, F. H. B. (2014). The effect of the internal audit and firm performance: A proposed research framework. International Review of Management and Marketing, 4(1), 34.
Almatarneh, Z., Jarah, B., & Jarrah, M. (2022). The role of management accounting in the development of supply chain performance in logistics manufacturing companies. Uncertain Supply Chain Management, 10(1), 13-18.
Al-Olimat, N. H. (2019). The Impact of Cognitive Creativity in Accounting among Jordanian Internal Auditors on Detecting Creative Accounting Practices, A Field Study. International Journal of Business and Social Science, 10(2).
Bame-Aldred, C. W., Brandon, D. M., Messier Jr, W. F., Rittenberg, L. E., & Stefaniak, C. M. (2013). A summary of research on external auditor reliance on the internal audit function. Auditing: A Journal of Practice & Theory, 32(Supplement 1), 251-286.
Boskou, G., Kirkos, E., & Spathis, C. (2019). Classifying internal audit quality using textual analysis: the case of auditor selection. Managerial Auditing Journal, 34(8), 924-950.
Coetzee, P., & Lubbe, D. (2014). Improving the efficiency and effectiveness of risk‐based internal audit engagements. International Journal of Auditing, 18(2), 115-125.
Goodwin, J., & Yeo, T. Y. (2001). Two factors affecting internal audit independence and objectivity: Evidence from Singapore. International Journal of auditing, 5(2), 107-125.
Hair Jr, J. F., Sarstedt, M., Ringle, C. M., & Gudergan, S. P. (2017). Advanced issues in partial least squares structural equation modeling. Sage publications.
Jabbour, A. B., Jabbour, C., Govindan, K., Kannan, D., & Arantes, A. F. (2014). Mixed methodology to analyze the relationship between maturity of environmental management and the adoption of green supply chain management in Brazil. Resources, Conservation and Recycling, 92, 255-267.
Jarah, B. A. F., & Almatarneh, Z. (2021). The effect of the elements of accounting information system (AIS) on organizational culture (OC)-A field study. Academy of Strategic Management Journal, 20, 1-10.
Jarah, B.A & Iskandar, T. B (2019). THE ROLE OF CHARACTERISTICS OF ACCOUNTING INFORMATION SYSTEMS IN THE IMPROVE THE FINANCIAL PERFORMANCE OF JORDANIAN COMPANIES. International Journal of All Research Writings, 1(11), 32-45.
Jraisat, L. E., & Sawalha, I. H. (2013). Quality control and supply chain management: a contextual perspective and a case study. Supply Chain Management: An International Journal, 18(2), 194-207.
Khan, O., & Burnes, B. (2007). Risk and supply chain management: creating a research agenda. The international journal of logistics management, 18(2).
Kruger, H. A., Steyn, P. J., & Kearney, W. (2002). Determinants of internal audit efficiency. South African Journal of Business Management, 33(3), 53-62.
Mohamadi, M., Yousofvand, D., & Saatsaz, P. (2020). The effect of internal audit, supply chain management and knowledge management on total quality management in food industry companies in Tehran province. Journal of Accounting and Management Vision, 3(32), 101-124.
Moorthy, M. K., Mohamed, A. S. Z., Gopalan, M., & San, L. H. (2011). The impact of information technology on internal auditing. African Journal of Business Management, 5(9), 3523-3539.
Mutchler, J. F. (2003). Independence and objectivity: a framework for research opportunities in internal auditing. Research Opportunities in Internal Auditing, 231, 268.
Ogoun, S., & Atagboro, E. (2020). Internal Audit and Creative Accounting Practices in Ministries, Departments and Agencies (MDAs): An Empirical Analysis. Open Journal of Business and Management, 8(02), 552.
Panayiotou, N. A., Oikonomitsios, S., Athanasiadou, C., & Gayialis, S. P. (2011). Risk assessment in virtual enterprise networks: A process-driven internal audit approach. In Global Business: Concepts, Methodologies, Tools and Applications (pp. 888-910). IGI Global.
Pasula, M., Nerandžić, B., & Radošević, M. (2013). Internal audit of the supply chain management in function of cost reduction of the company. Journal of Engineering Management and Competitiveness (JEMC), 3(1), 32-36.
Petukh, A. V., Safonova, M. F., & Gribushenkova, V. A. (2020). Planning of the Internal Audit of Supply Chain Management in Foreign Economic Activity: Theory and Practice (Internal Audit Planning). International Journal of Supply Chain Management, 9(1), 756.
Prajogo, D., Huo, B., & Han, Z. (2012). The effects of different aspects of ISO 9000 implementation on key supply chain management practices and operational performance. Supply Chain Management: An International Journal, 17(3).
Sari, N. Z., & Susanto, A. (2018). The effect of auditor competency and work experience on information systems Audit quality and supply chain (case study: Indonesian Bank). International Journal Of Supply Chain Management (IJSCM), 7(5), 732-747.
Savčuk, O. (2007). Internal audit efficiency evaluation principles. Journal of Business Economics and Management, 4, 275-284.
Sl Shbail, M., Salleh, Z., & Mohd Nor, N. N. (2018). Antecedents of burnout and its relationship to internal audit quality. Business and Economic Horizons (BEH), 14(1232-2019-871), 789-817.
Stewart, J., & Subramaniam, N. (2010). Internal audit independence and objectivity: emerging research opportunities. Managerial auditing journal, 25(4).
Tavakol, M., & Dennick, R. (2011). Making sense of Cronbach's alpha. International Journal of Medical Education, 2, 53.
Tsai, W. H., Chen, H. C., Chang, J. C., Leu, J. D., Chen, D. C., & Purbokusumo, Y. (2015). Performance of the internal audit department under ERP systems: empirical evidence from Taiwanese firms. Enterprise Information Systems, 9(7), 725-742.
Tsvetanova, Y. (2014). Features of internal audit in pharmaceutical industry.
Ul-Hameed, W., Mohammad, H., Shahar, H., Aljumah, A., & Azizan, S. (2019). The effect of integration between audit and leadership on supply chain performance: Evidence from UK based supply chain companies. Uncertain Supply Chain Management, 7(2), 311-328.
Yusnaini, Y., Burhanuddin, B., & Hakiki, A. (2020). The role of the supply chain management in responsibility of Indonesian government auditors in detecting corruptions: Analysis of cognitive and moral effects. International Journal of Supply Chain Management, 9(1), 1048-1056.
Al Matarneh, G. F. (2011). Factors determining the internal audit quality in banks: Empirical Evidence from Jordan. International Research Journal of Finance and Economics, 73(9), 99-108.
Al-Matari, E. M., Al-Swidi, A., & Fadzil, F. H. B. (2014). The effect of the internal audit and firm performance: A proposed research framework. International Review of Management and Marketing, 4(1), 34.
Almatarneh, Z., Jarah, B., & Jarrah, M. (2022). The role of management accounting in the development of supply chain performance in logistics manufacturing companies. Uncertain Supply Chain Management, 10(1), 13-18.
Al-Olimat, N. H. (2019). The Impact of Cognitive Creativity in Accounting among Jordanian Internal Auditors on Detecting Creative Accounting Practices, A Field Study. International Journal of Business and Social Science, 10(2).
Bame-Aldred, C. W., Brandon, D. M., Messier Jr, W. F., Rittenberg, L. E., & Stefaniak, C. M. (2013). A summary of research on external auditor reliance on the internal audit function. Auditing: A Journal of Practice & Theory, 32(Supplement 1), 251-286.
Boskou, G., Kirkos, E., & Spathis, C. (2019). Classifying internal audit quality using textual analysis: the case of auditor selection. Managerial Auditing Journal, 34(8), 924-950.
Coetzee, P., & Lubbe, D. (2014). Improving the efficiency and effectiveness of risk‐based internal audit engagements. International Journal of Auditing, 18(2), 115-125.
Goodwin, J., & Yeo, T. Y. (2001). Two factors affecting internal audit independence and objectivity: Evidence from Singapore. International Journal of auditing, 5(2), 107-125.
Hair Jr, J. F., Sarstedt, M., Ringle, C. M., & Gudergan, S. P. (2017). Advanced issues in partial least squares structural equation modeling. Sage publications.
Jabbour, A. B., Jabbour, C., Govindan, K., Kannan, D., & Arantes, A. F. (2014). Mixed methodology to analyze the relationship between maturity of environmental management and the adoption of green supply chain management in Brazil. Resources, Conservation and Recycling, 92, 255-267.
Jarah, B. A. F., & Almatarneh, Z. (2021). The effect of the elements of accounting information system (AIS) on organizational culture (OC)-A field study. Academy of Strategic Management Journal, 20, 1-10.
Jarah, B.A & Iskandar, T. B (2019). THE ROLE OF CHARACTERISTICS OF ACCOUNTING INFORMATION SYSTEMS IN THE IMPROVE THE FINANCIAL PERFORMANCE OF JORDANIAN COMPANIES. International Journal of All Research Writings, 1(11), 32-45.
Jraisat, L. E., & Sawalha, I. H. (2013). Quality control and supply chain management: a contextual perspective and a case study. Supply Chain Management: An International Journal, 18(2), 194-207.
Khan, O., & Burnes, B. (2007). Risk and supply chain management: creating a research agenda. The international journal of logistics management, 18(2).
Kruger, H. A., Steyn, P. J., & Kearney, W. (2002). Determinants of internal audit efficiency. South African Journal of Business Management, 33(3), 53-62.
Mohamadi, M., Yousofvand, D., & Saatsaz, P. (2020). The effect of internal audit, supply chain management and knowledge management on total quality management in food industry companies in Tehran province. Journal of Accounting and Management Vision, 3(32), 101-124.
Moorthy, M. K., Mohamed, A. S. Z., Gopalan, M., & San, L. H. (2011). The impact of information technology on internal auditing. African Journal of Business Management, 5(9), 3523-3539.
Mutchler, J. F. (2003). Independence and objectivity: a framework for research opportunities in internal auditing. Research Opportunities in Internal Auditing, 231, 268.
Ogoun, S., & Atagboro, E. (2020). Internal Audit and Creative Accounting Practices in Ministries, Departments and Agencies (MDAs): An Empirical Analysis. Open Journal of Business and Management, 8(02), 552.
Panayiotou, N. A., Oikonomitsios, S., Athanasiadou, C., & Gayialis, S. P. (2011). Risk assessment in virtual enterprise networks: A process-driven internal audit approach. In Global Business: Concepts, Methodologies, Tools and Applications (pp. 888-910). IGI Global.
Pasula, M., Nerandžić, B., & Radošević, M. (2013). Internal audit of the supply chain management in function of cost reduction of the company. Journal of Engineering Management and Competitiveness (JEMC), 3(1), 32-36.
Petukh, A. V., Safonova, M. F., & Gribushenkova, V. A. (2020). Planning of the Internal Audit of Supply Chain Management in Foreign Economic Activity: Theory and Practice (Internal Audit Planning). International Journal of Supply Chain Management, 9(1), 756.
Prajogo, D., Huo, B., & Han, Z. (2012). The effects of different aspects of ISO 9000 implementation on key supply chain management practices and operational performance. Supply Chain Management: An International Journal, 17(3).
Sari, N. Z., & Susanto, A. (2018). The effect of auditor competency and work experience on information systems Audit quality and supply chain (case study: Indonesian Bank). International Journal Of Supply Chain Management (IJSCM), 7(5), 732-747.
Savčuk, O. (2007). Internal audit efficiency evaluation principles. Journal of Business Economics and Management, 4, 275-284.
Sl Shbail, M., Salleh, Z., & Mohd Nor, N. N. (2018). Antecedents of burnout and its relationship to internal audit quality. Business and Economic Horizons (BEH), 14(1232-2019-871), 789-817.
Stewart, J., & Subramaniam, N. (2010). Internal audit independence and objectivity: emerging research opportunities. Managerial auditing journal, 25(4).
Tavakol, M., & Dennick, R. (2011). Making sense of Cronbach's alpha. International Journal of Medical Education, 2, 53.
Tsai, W. H., Chen, H. C., Chang, J. C., Leu, J. D., Chen, D. C., & Purbokusumo, Y. (2015). Performance of the internal audit department under ERP systems: empirical evidence from Taiwanese firms. Enterprise Information Systems, 9(7), 725-742.
Tsvetanova, Y. (2014). Features of internal audit in pharmaceutical industry.
Ul-Hameed, W., Mohammad, H., Shahar, H., Aljumah, A., & Azizan, S. (2019). The effect of integration between audit and leadership on supply chain performance: Evidence from UK based supply chain companies. Uncertain Supply Chain Management, 7(2), 311-328.
Yusnaini, Y., Burhanuddin, B., & Hakiki, A. (2020). The role of the supply chain management in responsibility of Indonesian government auditors in detecting corruptions: Analysis of cognitive and moral effects. International Journal of Supply Chain Management, 9(1), 1048-1056.