Examining the critical factors of internal audit effectiveness from internal auditors' perspective: Moderating role of extrinsic rewards.

An effective internal auditor can support an organization in achieving its goals and protect its assets and funds. However, to be effective, the internal auditors need to be empowered with relevant resources. This study aims at probing the influence of the empowerments (management support, external auditors' collaboration, independence, size of internal audit units, and extrinsic rewards) on the internal auditors' effectiveness, and to examin whether extrinsic rewards moderate the association between respective empowerments and the effectiveness of Jordanian public sector internal auditors'. The current work relied on 117 surveys collected from Jordan's internal audit and financial managers in the public sectors. According to the Resource-Based View (RBV), the findings show that management support, external auditors cooperation, independence, and extrinsic rewards all have a significant influence on the effectiveness of internal auditor. The of the Internal Audit Department (IAD) size was discovered to be insignificant. Also, the results have revealed partial support for the influence of the extrinsic reward as a moderator. Because of the prominence of the public sector in the Jordanian market, this current research expands on the idea of enabling internal auditor (IA) to accomplish their assigned objectives. The findings might help authorities develop new norms and legislation for the internal audit profession. These empowering characteristics may also improve internal auditors' capacity to execute their duty in saving public monies and limiting corrupt practices inside public sector organizations.

Dataset on the Acceptance of e-learning System among Universities Students' under the COVID-19 Pandemic Conditions.

The COVID-19 pandemic has produced an unprecedented change in the educational system worldwide. Besides the economic and social impacts, there is a dilemma of accepting the new educational system "e-learning" by students within educational institutions. In particular, universities students have to handle several kinds of environmental, electronic and mental struggles due to COVID-19. To catch the current circumstances of more than two hundred thousand Jordanian university student during COVID-19. The students have been randomly selected to respond on an online survey using universities' portals and websites between March and April 2020. At the end of the data gathering process, we have received 587 records. The dataset includes 1) Demographics of students; 2) students' perspectives concerning the factors influencing their intention to use e-learning system within the Jordanian universities context. Data were analyzed using Partial Least Squares - Structural Equation Modelling (PLS-SEM). Next, the result has confirmed the positive of direct effect variables (subjective norm, perceived ease of use, and perceived usefulness) on the students' intention to use e-learning system. Next, the result has also confirmed the mediating effect of perceived usefulness and perceived ease of use between subjective norm and the behavioral intention to use the e-learning system with partially supported.