Journal of Business & Economic Policy

The Intellectual Impact of Cloud Accounting in Enhancing the Quality of Auditing for Jordanian Audit Offices
Dr. Alaa Al-Rabi'e, Prof. Osama Abdul Moniem Ali

Abstract
The study aimed to demonstrate the intellectual impact of cloud accounting on the quality of the work of Jordanian audit offices. The study sample consists of workers in auditing offices in Jordan who have a long track record in the field of accounting and auditing, where the study population reached (120) auditing offices.A special questionnaire was prepared for the purposes of this study, and 100 questionnaires were distributed to those offices, all of which were retrieved, but 18 questionnaires were neglected due to the lack of objectivity and seriousness of the respondents in answering them, the Skewness & Kurtosis test was used, as well as the use of the VIF test to ensure that there is no problem of Multiple linear relationships (multiple correlation) between study variables ,The study reached various results, the most important of which was the existence of the intellectual impact of cloud accounting (providing information technology infrastructure, providing software for users, providing communications and easy-to-use applications, flexibility in performing various tasks, saving costs and reducing them) to enhance the quality of auditng for Jordanian audit offices. As for the most important recommendations, they crystallize by improving the conditions for cloud accounting users by audit offices, through solving problems related to information security and their audit mechanism, and encouraging the Jordanian audit office sector to benefit from its services and support more research and development in the introduction of cloud accounting in the core of audit offices.

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