The effectiveness of electronic auditing on improving the financial performance: Evidence from the Jordanian banking industry
Bibliographic record
Abstract
The purpose of this research is to find out the effectiveness of E- auditing in improving financial performance at banks operating in Jordan by identifying the association between financial performance, (ROE, Profitability) and E- auditing. To attain the study objectives, A cross-sectional survey method was used to collect data from a sample of employees who work in banks, The preliminary data was collected using electronic structured Likert-Scale questionnaires. The population comprised 25 banks operating in Jordan with 160 employees in the accounting departments. A total of 113 questionnaires were completed and returned electronically from accountants who work in the banks. The SPSS statistical programs were used to analyze the data collected; the results of the analysis found that E- auditing significantly improves the financial performance at banks operating in Jordan. The study concludes that banks should adopt the effective and expanded use of E- audit as it gives independent, truthful, and trusted financial audit information. Banks in Jordan should embrace the effective and expanded use of E- auditing to assure detection of financial fraud, thus sealing routine financial loopholes.
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How this classification was reachedexpand
Full frame distilled prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.
Codex and Gemma teacher scores by category
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.003 | 0.000 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.000 | 0.001 |
| Science and technology studies | 0.001 | 0.000 |
| Scholarly communication | 0.000 | 0.000 |
| Open science | 0.002 | 0.001 |
| Research integrity | 0.000 | 0.001 |
| Insufficient payload (model declined to judge) | 0.000 | 0.000 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one teacher head, not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".