INFLUENCE OF E-AUDITING ON CREDIBILITY AND RELIABILITY OF FINANCIAL INFORMATION WITHIN PUBLIC SHAREHOLDING COMPANIES

How

The current study aimed to find out the role of electronic auditing (e-auditing) in the positive impact on the reliability and credibility of financial information by adopting the dimensions and specifications of e-auditing (relevance, competence, sufficiency, and timeliness) and demonstrating the ability of these specifications to impart reliability and credibility to the financial approa information. The quantitative this adopted for ch was purpose and a questionnaire was distributed to a sample of 117 financial managers in public shareholding organizations in various sectors in Jordan. Relying on Statistical Package for the Social Sciences (SPSS), the study concluded that all e-audit variables have a positive impact on increasing the reliability and credibility of financial statements, and the most influential was timeliness with a value of R = 0.851. The study recommended intensifying the possibility of using external expertise with better knowledge in the field of software and technology, if there is a need to do so, and focused on the need for a periodic and permanent update of the accounting audit systems. Further recommendations were presented in the study.

Keywords:
E-a Sufficiency, Competence, uditing, Relevance, Timeliness, Reliability, Credibility Authors' individual contribution: The Author is responsible for all the contributions to the paper according to CRediT (Contributor Roles Taxonomy) standards.
Declaration of conflicting interests: The Author declares that there is no conflict of interest.

INTRODUCTION
Information technology (IT) has appeared and served humanity in many fields in daily life, and human activities have moved to the virtual world as a means to investigate accuracy and save time and effort. In addition, the individual realization that IT has greatly helped decision-making processes in improving productivity as a result of increasing the competitive capabilities of organizations of all kinds (Liu et al., 2019). of development The IT c reach to ontinued many different human activities until most of the daily work became automated and managed in a way that shortened time and effort and ensured a to due credibility and reliability of level high the absence of the element of human error and the greater dependence on the machine (Castka et al., 2020). Thottoli et al. (2019) indicated that IT has contributed to the development of the infrastructure of organizations, customer service and competition in the business market, and helped in making decisions and improving productivity in business organizations. In addition to that, IT is one of the most important means used in business establishments in providing their services and conducting their business, and processing data and financial information.
On the other hand, Schmitz and Leoni (2019) and Thottoli et al. (2022) confirmed that IT helped the audit process by improving the efficiency and effectiveness of the external audit process and accomplishing external audit tasks in the least time and at the lowest cost, which contributes to improving the quality of audit services and reducing the various audit risks.
The impact of the use of IT on the financial and accounting systems and internal control controls in business establishments, which resulted in the mandatory entry of IT into the performance of audit work and the emergence of the so-called electronic audit, and the emergence of professional standards that guide, direct and regulate the ways of dealing with these systems when auditing accounts in IT environment (Lawal et al., 2022;Rosnidah et al., 2022;Al-Ateeq et al., 2020;Castka et al., 2020).
Hence, the current study comes as an attempt to determine the impact of electronic auditing (e-auditing) on the credibility and reliability of accounting information within a group of Jordanian public shareholding companies during the fiscal year 2021-2022. Reliability and credibility were taken together due to their interconnection in meaning. El-Deen and Atua (2018) and Li and Hu (2022) noted that when something is reliable means it is trustworthy, and when it is credible means it is believable, which refers to the type of e-auditing information in terms of being reliable and credible, that is, it has an inherent quality of trustworthy and believable evidence. In other words, e-auditing is the process of executing and verifying specific financial control designs; it is designed to help ensure that organizations maintain a credible and reliable financial framework in order to accurately record and report financial information in a timely manner. This ensures that any financial information produced is free from errors and discrepancies that can lead to inaccurate reporting. This, in turn, improves the overall credibility and reliability of financial information.
As a contribution, the examination of the influence of e-auditing on the credibility and reliability of financial information can have several implications. By reviewing existing e-auditing practices and regulations, policymakers and financial institution top executives can identify any potential issues related to the effectiveness and reliability of e-auditing, which could in turn help strengthen the financial information that is produced and reported. In addition, an assessment of e-auditing practices may reveal potential opportunities to advance the use of technology to improve internal controls and audit procedures, and thus further advance the reliability of financial information. Ultimately, through such an examination, the quality and accuracy of financial information can be increased, which can, in turn, improve transparency and the overall trustworthiness of financial institutions.
The rest of this paper is structured as follows. Section 2 reviews the relevant literature and develops the research hypotheses, and presents a brief explanation in terms of variables and sub-variables. Section 3 describes the methodology of the study. Section 4 provides the results of the primary data analysis. Section 5 discusses the reached results in a critical account of the previous studies. Finally, Section 6 presents the reached conclusion and recommendations of the study. Dasaklis et al. (2020) indicate that auditing, as a profession, is one of the oldest professions that have appeared since the era of the ancient Egyptians, Romans, and Greeks. Liu et al. (2022) pointed out that the origin of accounting audit goes back to the Middle Ages and its concept changed in the modern era when the various industrial organizations and companies that accompanied the industrial revolution appeared.

E-auditing
Today, the audit profession is one of the most important professions that will ensure the optimal use of the resources available in the organization and ensure the conduct of financial operations in the correct and appropriate manner (Sousa et al., 2021). Magablih (2019) argued that the word -auditing‖ was derived from the Greek word "audire", which meant to -listen‖ as the accounts were recited to the auditor. In other words, it means the examination of the documents, books, and records of the facility, a technical, critical, and impartial examination to verify the correctness of the operations and to express an opinion on the fairness of the financial reports of the facility depending on the strength and durability of the internal control system (Dharmawati et al., 2020). Magablih (2019) indicates that the major transformation in the way organizations are run and managed, in addition to the increased reliance on electronic and automated systems led to the emergence of what is known today as e-auditing (Al-Tamimi, 2021; Zakaria, 2021). Taher (2020) defines e-auditing as an accounting audit that is carried out by relying on electronic records in addition to accounting devices, tools, and software, i.e., relying on IT to complete all or part of the accounting audits (Supriadi et al., 2019).

Concept of audit quality
Quality is one of the most important specifications for auditing in all its forms. Castka et al. (2020) confirm that one of the basics of quality management lies in the quality of the auditing accounting processes, which were carried out by a special auditor or an audit team working to carry out audits within specific periods and appropriate control procedures to ensure access to highly reliable accounting information.
Many organizations aim to reach a high quality of audit in order to ensure higher efficiency of operational processes, and the possibility of identifying the problems that the organization may face from a financial point of view, in addition to standardizing administrative procedures and increasing the level of security through monitoring risks and trying to avoid them (Kholis & Prayogi, 2020).
The work of the auditor begins when the work of the accountant ends, so the auditor does not have enough information about what these records contain, and what is the way the records were prepared, which means that there is a possibility of fraud and elaborate fraud that the auditor cannot detect even if the required professional care is taken (Azadbakht et al., 2022).

Characteristics of auditing
In order for any information or accounting result to be considered reliable and positively influential, Al-Shammari and Al-Grban (2020), Dias  Relevance: One of the most important specifications of e-auditing is suitability, which refers to the idea that the financial and accounting information that is dealt with in electronic systems and its product must be appropriate to the work environment of the organization as it affects the decision-making process as it is dealt with by an informed person.
Competence: Competence in the information and results of the accounting audit, whether internal or external, is of a high level of importance due to the ability of competence to add value to the business and financial procedures of the organization. The e-auditing processes and procedures will be wrong because it was dealt with in the wrong way from the start.
Sufficiency: Sufficiency indicates that the accounting information and data that are dealt with are sufficient and relevant to the intended decision and serve the purpose. Access to insufficient financial and accounting information does not serve the audit process and does not serve decision-making. Therefore, the adequacy of the electronic audit and its results were one of the most important specifications of the results of the e-audit.
Timeliness: One of the most important specifications of accounting and financial information is timeliness, and it refers to the speed of the auditor in providing the required accounting and financial information and results through the technological devices, tools, and software that exist within the framework of e-auditing. The less and faster the time required to reach the required information, the higher the value of the information and the greater its ability to support the decisionmaking process.

Benefits of e-auditing
The importance of audit stems from the possibility of detecting errors and human manipulation that can occur by employees in the organization. Lawal et al. (2022) added that it is through an audit that the organization can maintain a good level of financial performance because an audit helps to determine the ability of the organization to obtain loans and determine the tax required in addition to determining its market value in the event of a desire to sell it (Saranya et 2022) indicated that the e-audit greatly contributed to avoiding any disputes that might arise inside or outside the organization related to financial matters such as wages, advances, salaries, dues, and many others.

Relationship between e-auditing and credibility and reliability of financial information
As Al-Hiyari et al. (2019) pointed out that the e-audit process is of a high level of importance due to its ability to assist the organization in the event of various losses such as natural disasters, which makes it easier for insurance companies to determine the compensation that the organization deserves.
The study by Supriadi et al. (2019) aimed to show the importance of the auditor's efficiency in achieving the basic objectives of electronic auditing in order to reach quality and confidence in financial and accounting information. The quantitative approach was relied upon by distributing a questionnaire to a random sample of 380 auditors in various Indonesian organizations. The study concluded that the e-audit does not serve the credibility and reliability of the financial and accounting statements as long as the auditors do not have sufficient experience in IT to achieve the requirements of the e-audit.
Kholis and Prayogi (2020) aimed to find out the impact of ease of use, perceived usefulness, and users' attitudes towards e-auditing and their impact on the credibility and reliability of financial statements in North Sumatra organizations by adopting a quantitative approach and distributing a questionnaire to a sample of 90 auditors in various organizations in North Sumatra. Through the analysis of the primary data, the study concluded that the perceived benefit of accuracy, speed, and reliability contributed significantly to increasing the credibility and reliability of the financial information resulting from e-auditing, which spared organizations many human errors and shortened a lot of time and effort compared to manual checking.
Azadbakht et al.'s (2022) study aimed to show the impact of e-auditing and all e-accounting tools on the financial health of the organization in terms of credibility, accuracy, and reliability of the financial information circulated in it. The quantitative approach was adopted and a questionnaire was distributed to a sample of 156 managers and employees of government organizations in Lorestan Province in Kohdasht in Iran. The study concluded that members were fully convinced that e-auditing in all its forms, in addition to the various accounting systems, was evidence of the superiority of technology and the need to adopt it as a methodology for dealing with financial statements in order to ensure the reliability of the financial statements, thus the positive impact on the financial performance of the organization.
Al-Shammari and Al-Grban (2020) aimed to determine the level of the positive impact of e-accounting programs and techniques on the quality, credibility, and efficiency of auditing and internal control. The study was applied to the Iraqi Federal Supreme Audit Authority, and the research concluded that the study sample members do not have sufficient competence and experience to deal with auditing and e-accounting systems, which negatively affected the credibility, and reliability of accounting and financial information. The study also found that there is an urgent need to develop the authority's infrastructure in order to ensure access to accurate and efficient financial data.
Hashem and Sujud's (2020) study aimed to show the impact of adopting various accounting systems technology on the quality of financial and accounting information in Lebanon. The quantitative approach was adopted by distributing a questionnaire to a sample of 100 accounting auditors in Lebanese audit firms. The study proved that reliance on information technology in internal and external auditing can increase the credibility and reliability of accounting information due to the efficiency and ability of accounting systems to provide accounting information within the specified time, upon request, and with high accuracy.
Based on the above-presented studies, and launching from the main aim of the study, the researcher was able to build a model that highlighted the relationship between variables and extract hypotheses of the study bearing in mind that e-auditing variables were extracted from Sutaryo et al. (2020). The main hypothesis of the study s as follows: H: E-auditing has a statistically significant influence on the credibility and reliability of financial information.
The sub-hypotheses are given below: H1: Relevance has a statistically significant influence on the credibility and reliability of financial information.
H2: Competence has a statistically significant influence on the credibility and reliability of financial information.
H3: Sufficiency has a statistically significant influence on the credibility and reliability of financial information.
H4: Timeliness has a statistically significant influence on the credibility and reliability of financial information.

Methodological approach
The developing aim of the current study was based on revising previous studies and finding out how variables of e-auditing (relevance, competence, sufficiency, and timeliness) can support the formulation of credible and reliable financial information. The researcher for that sake chose to depend on a quantitative approach in order to collect numerical primary data and based results according to statistical outcomes.

Tool of study
An online questionnaire was utilized as a study tool, due to COVID-19 health precautions, based on a 5-point Likert scale, where 1 --Strongly disagree‖; 2 --Disagree‖; 3 --Neither agree nor disagree‖; 4 --Agree‖; 5 --Strongly agree‖. The questionnaire consisted of two main parts: the first was the demographics of the study sample (gender, age, experience, and qualifications), while the second part took into perspective variables of the study including e-auditing and credibility/reliability. The questionnaire was developed depending on previous studies that included Supriadi

Population and sampling
The population of the study consisted of financial managers from different organizations in Jordan according to Table 1 below. A convenient sample of 130 managers was chosen to represent the population of the study. Due to COVID-19 obstacles, the questionnaire was uploaded online for 5 weeks through Google Forms. After 5 weeks an Excel sheet was downloaded from the website containing responses from 117 individuals which indicated a response rate of 90% as statistically accepted. The reason for choosing the selected sample and population is attributed to the researcher's ability to reach and contact sample members due to personal and academic connections which facilitated the researcher's mission. It is worth mentioning that carrying out the research would be valid depending on the qualitative approach where the researcher could use prompt open-ended questions and collect answers from the sample of the study. However, the quantitative approach was chosen due to COVID-19 precautions regarding social gatherings which are still running in some establishments, based on that, a quantitative approach was best suited to preserve social distance.

Statistical processing
Statistical Package for the Social Sciences (SPSS) 23.0 was used to screen and analyze the primary data, Cronbach's alpha was employed to test the reliability of the study tool and it was found that = 0.945 was good because since it was greater than accepted percent, 0.60. Other statistical tests included descriptive statistics (mean, standard deviation, frequency, and percentages) and multiple linear regression.

Demographic results
Frequencies and percentages were calculated for the sample individuals' demographics. It was seen that the majority of the sample were males forming 67.5% of the total sample who held a Bachelor of Arts (BA) degree forming 78.6% and had an experience of more than 11 years forming 59% of the total sample (see Table 2).  Table 3 below presents the mean and standard deviation of the questionnaire according to respondents' answers based on the 5-point Likert scale. It appeared that all statements were wellreceived given that they all scored higher than the mean of a scale of 3.00. Looking at the highest mean we can see that it scored 3.52 out of 5.00 and was articulated -With a well-built infrastructure, information can be processed on time‖, on the other hand, the lowest mean scored 3.14 out of 5.00 and articulated -Diagrams and charts presented help in the decision-making process‖ but still positive given that it was higher than the mean of scale. 3.44 1.453 All results of e-auditing are related to the required activity in the organization.

Questionnaire analysis
3.39 1.332 All information resulting from e-auditing is authentic and reliable.
3.35 1.234 The security of e-auditing makes it impossible to deviate from or change entered data.
3.41 1.205 E-auditing helps to coordinate the work between those responsible for the audit process in an easy and acceptable way.
3.36 1.170 Competence E-auditing programs are widely adopted within Jordanian corporations.
3.21 1.178 Recovering data from any database is easy and attainable.
3.17 0.959 Diagrams and charts presented help in the decision-making process.
3.14 0.899 E-auditing records all stages of the audit and helps in handling data.
3.27 0.906 E-auditing helps to separate the functions of the auditor and other functions and duties.
3.45 0.933 E-auditing enables data to be used for subsequent monitoring missions.
3.34 0.966 Sufficiency E-auditing helps secure data information by offering the -read-only‖ option.
3.38 0.981 E-auditing programs are a sufficient and effective tool to deal with financial data.
3.39 0.956 The sufficiency of e-auditing supports suitable decision-making.
3.14 1.181 E-auditing programs present readable data in the form of charts and diagrams.
3.09 1.208 E-auditing contributes to diminishing external influences in the audit work.
3.43 1.184 Timeliness Any financial information can be reached fast and on time through e-auditing programs.
3.41 1.068 E-auditing programs are known to be fast and reliable.
3.35 1.093 All information and data are reached on the spot when needed.
3.32 0.997 With a well-built infrastructure, information can be processed on time.
3.52 0.915 Any malfunction in the systems appears on time for warning.
3.31 0.905 Credibility and reliability E-auditing adheres to the principles of independence, honesty, and objectivity.
3.25 1.166 All results of programs are credible and reliable.
3.25 1.082 E-auditing does not permit personal interference with information.
3.44 1.020 All data, information, and documents are secured and protected.
3.21 0.970 E-audit ensures fairness in the oversight process.
3.50 1.072 E-audit ensures the achievement of impartial and impartial judgments to implement audits.
3.32 0.997 In Table 4, the researcher calculated the mean and standard deviation of statements according to primary data. It was seen that all variables scored higher than the mean of the scale which indicated the positivity of individuals' attitudes. The highest variable scored 3.38 out of 5.00 which was relevance compared to the lowest variable scoring 3.26 out of 5.00 and was competence but still positive as it was higher than the mean of the scale of 3.00.

Hypotheses testing
The main hypothesis (H) was tested using multiple linear regression, and the results showed that there is a high and positive influence between the independent variables and the dependent variable. The Pearson correlation was 0.86.
Additionally, it was discovered that the independent variables account for 74% of the dependent variable. The F-value, however, was significant at the 0.05 level, which suggested that e-auditing has a statistically significant influence on the credibility and reliability of financial information. The first sub-hypothesis (H1), as shown in Table 6 below, was tested using linear regression, and the results showed that there is a low and positive influence between the independent variable (relevance) and the dependent variable. The Pearson correlation was 0.283. Additionally, it was discovered that the independent variable accounts for 8% of the dependent variable. The F-value, however, was significant at the 0.05 level, which suggested that relevance has a statistically significant influence on the credibility and reliability of financial information.
The second sub-hypothesis (H2) was tested using linear regression and the results showed that there is a medium and positive influence between the independent variable (competence) and the dependent variable. The Pearson correlation was 0.366. Additionally, it was discovered that the independent variable accounts for 13.4% of the dependent variable. The F-value, however, was significant at the 0.05 level, which suggested that competence has a statistically significant influence on the credibility and reliability of financial information.
The third sub-hypothesis (H3) was tested using linear regression and the results showed that there is a medium and positive influence between the independent variable (sufficiency) and the dependent variable. The Pearson correlation was 0.596. Additionally, it was discovered that the independent variable accounts for 35.5% of the dependent variable. The F-value, however, was significant at the 0.05 level, which suggested that sufficiency has a statistically significant influence on the credibility and reliability of financial information.
The fourth sub-hypothesis (H4) was tested using linear regression and the results showed that there is a high and positive influence between the independent variable (timeliness) and the dependent variable. The Pearson correlation was 0.851. Additionally, it was discovered that the independent variable accounts for 72.4% of the dependent variable. The F-value, however, was significant at the 0.05 level, which suggested that timeliness has a statistically significant influence on the credibility and reliability of financial information.

DISCUSSION
The current study aimed to determine the impact of e-auditing on increasing the reliability and credibility of computer information within a sample of public shareholding organizations in Jordan during the fiscal year 2021-2022. The quantitative approach was adopted by distributing a questionnaire to a sample of 117 financial managers in various operating sectors, including banks, insurance, services, and manufacturing, and the primary data was dealt with through SPSS. The study concluded that there is a significant impact of e-auditing in accessing financial and accounting information with high credibility and reliability, and this result is attributed to the possibility of e-auditing by providing data and information processed within the required time and with high efficiency.
The study was also able to reach the results below:  The sample of the study showed through the respondents' answers that they were aware of the concept of e-auditing in their organizational environment.
 Organizations under study appeared to have an infrastructure that supported e-auditing in all its forms.
 All variables of e-auditing appeared to be influential on the credibility and reliability of financial information, the highest of them was for the benefit of timeliness which scored an R = 0.851 indicating that timeliness of e-auditing has the strongest role in presenting reliable and credible financial information.
 In the 2nd rank appeared sufficiency which scored an R = 0.596 indicating that e-auditing can present reliable and credible financial information based on the sufficient processes that are led through electronic means of auditing.
 Competence and relevance came in the 3rd and 4th rank scoring an R-value of 0.366 and 0.283, respectively.
Generally speaking, it was reached through results that e-auditing can present credible and reliable financial information based on the fact that e-auditing and all forms of e-accounting are based on electronic means of dealing with financial information. This indicates that all financial information is protected and secured from human manipulation, in addition to the fact that e-auditing tools and programs are designed in a way that diminishes the slightest chances of errors which enhances the credibility and reliability of results as agreed on by Supriadi et al. (2019).

The influence of e-auditing on the credibility and reliability of financial information
The main hypothesis (H) suggests that using e-auditing methods has a significant impact on the credibility and reliability of financial information. E-auditing refers to the use of technology in the audit process including data analytics tools, automated processes, and other digital solutions. The idea behind using e-auditing is to improve the efficiency and effectiveness of the audit process and reduce the potential for errors or fraud. For investors, creditors, and other stakeholders to make informed decisions, financial data must be credible and reliable. If financial data is not trustworthy and dependable, it may influence choices in the wrong direction, cause a loss of trust in the company, or even have legal or regulatory repercussions.
Recent years have seen an increase in research on how e-auditing affects the veracity and trustworthiness of financial data. While some studies have found that e-auditing has a positive effect on audit quality and the reliability of financial information, other studies have found no significant difference between e-auditing and traditional auditing methods. However, it is important to note that the impact of e-auditing on credibility and reliability may depend on several factors, such as the quality of the audit process, the specific e-auditing tools and methods used, and the expertise of the auditor in using these tools. In summary, the main hypothesis (H) of the study is supported by some research but the impact may vary depending on various factors. Further research is needed to better understand the relationship between e-auditing and financial information quality.
Matching the results of Kholis and Prayogi (2020), the results of the study indicated that there is a positive impact of e-auditing on the reliability and credibility of financial and accounting information, and the matter is attributed to timeliness with R = 0.596; the reliability and credibility of financial and accounting data in auditing are directly related to the timing in dealing with data stored in accounting programs and the mechanism of dealing with it and the possibility of accessing it at any time. This accessibility contributed greatly to motivating the organization in finding the gaps and problems in its financial and accounting systems and addressing them quickly and avoiding any losses or risks that could appear if it is not these errors are detected which was already proved by Azadbakht et al. (2022).
In addition, the e-audit contributed to the creation of reliable data due to the ability of the programs and electronic devices used to detect errors and distinguish between correct and incorrect operations, and this is done by the auditor preparing a certain number of fictitious operations, similar to the actual accounting operations, and then running them using e-auditing and its devices.
The study also proved that competence affects auditing by looking at the idea that they are technical competencies for the audit profession, and can add value to audit work and contribute to the high level of financial performance of the organization. In addition, the auditor's competence will enhance the auditor's ability to assess, analyze, and manage risks using appropriate frameworks, professional judgment, and the skepticism of effective business management (Al-Shammari & Al-Grban, 2020).
The credibility and reliability of e-auditing drive its importance based on the fact that it is a process that can establish the reality within e-auditing information. In addition, access to e-auditing information that is credible and reliable contributes to creating a source to verify the validity and reliability of the information; so it cannot be said that relevance, competence, sufficiency, and timeliness specifications are only exclusive to accounting information systems (AIS), but rather it is considered an intrinsic value for any accounting practices that are introduced to reach a rational decision based on the information given.

The influence of timeliness on the credibility and reliability of financial information
The fourth sub-hypothesis (H4) suggests that the timeliness of financial reporting has a significant impact on the credibility and reliability of financial information.
Timeliness in financial reporting refers to the speed with which an organization produces its financial statements and related information. In general, timelier financial reporting is seen as better because it provides stakeholders with more up-to-date information for decision-making. The credibility and reliability of financial information are critical for decision-making by investors, creditors, and other stakeholders. If financial information is not timely, it can lead to incorrect decisions, loss of confidence in the organization, and even legal or regulatory consequences.
Research on the impact of timeliness on the credibility and reliability of financial information has been conducted in recent years. Studies have found that more timely financial reporting is associated with higher credibility and reliability of financial information, as it allows stakeholders to make better-informed decisions. However, it is important to note that the timeliness of financial reporting may depend on several factors, such as the complexity of the organization, the quality of the accounting and reporting systems, and the regulatory requirements in the country or industry.
In summary, the hypothesis that timeliness has a statistically significant influence on the credibility and reliability of financial information is supported by research. More timely financial reporting is generally associated with higher credibility and reliability of financial information. However, the impact may vary depending on various factors, and further research is needed to better understand the relationship between timeliness and financial information quality.

CONCLUSION
The importance of the current study is attributed to the fact that e-auditing is becoming increasingly important as more companies move their accounting information online. E-auditing provides a level of reliability and accuracy to a company's financial information that is difficult to achieve with manual methods of auditing. Through e-auditing, auditors can quickly and efficiently analyze a company's financial information, reducing the risk of errors and misstatements.
The accuracy of financial information is critical to providing stakeholders with a clear picture of a company's financial performance. By properly examining the effect of e-auditing on the credibility and reliability of financial information, businesses can reduce risk and ensure their financials accurately and fairly reflect their financial position.
Based on the above argument, the current study recommended that an auditor must have sufficient knowledge of computers, software, and e-accounting and audit systems to be able to carry out the audit. Also, there is a need to intensify the possibility of using external expertise with better knowledge in the field of software and technology, if there is a need to do so. Periodic and permanent updates of the accounting and audit systems and determining the electronic information systems required in the audit process. More recommendations included obtaining sufficient evidence to ensure the availability of the required financial and accounting information and having a full understanding of the electronic information systems environment and checking its impact on the auditor's assessment.
The current study has some limitations. The focus was on highlighting the relationship between e-auditing and the credibility and reliability of financial information. The study was applied on a sample of financial managers within local Jordanian organizations that are operating in Jordan and owned by Jordanian nationalities. Primary data were screened and analyzed depending on SPSS.
Based on previous discussion and conclusion, researcher suggested the following future studies on assessment of the impact of e-auditing on audit quality through analyzing the factors that affect the quality of e-auditing and determine whether e-auditing leads to higher or lower quality audits, and investigating the factors that affect the acceptance of e-auditing through analyzing the attitudes, beliefs, and perceptions of the stakeholders towards e-auditing and determine the reasons for resistance or acceptance.