The impact of accounting information systems on audit quality: the case of Lebanese SMES

Abstract

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.