1. Home
  2. Vol 5, No 2 (2026)
  3. Rathnasiri

Cloud-Based Accounting Usage and Internal Audit Effectiveness: The Moderating Role of Digital Proficiency in Listed Companies

R. A. A. M. P. Rathnasiri(1), H. M. Malinda Nayanajith Herath(2),


(1) University of Kelaniya
(2) University of Kelaniya
Corresponding Author

Abstract


Cloud-based accounting has transformed financial information processing and internal audit practices. This study examines the effect of cloud-based accounting usage on internal audit effectiveness in Sri Lankan listed companies and investigates the moderating role of internal auditors’ digital proficiency. A quantitative cross-sectional design was employed using questionnaire data from internal audit professionals. The analysis applied reliability testing, factor analysis, correlation, and regression techniques. The Technology Acceptance Model and Resource-Based View guided the conceptual framework. Cloud-based accounting usage significantly improves internal audit effectiveness, while digital proficiency also contributes positively. However, its moderating role is relatively weak. The study highlights the importance of combining cloud-based accounting adoption with continuous development of auditors’ digital capabilities.

References


Al-Zoubi, A. M. (2017). The effect of cloud computing on elements of accounting information system. Global Journal of Management and Business Research, 17(3), 1-9.

Aman, A., and Mohamed, N. (2017). The implementation of cloud accounting in public sector. Asian Journal of Accounting and Governance, 8, 1-6.

Appelbaum, D., and Nehmer, R. A. (2020). Auditing cloud-based blockchain accounting systems. Journal of Information Systems, 34(2), 5-21.

Alqudah, H., Mansour, A. Z., Rawashdeh, B. S., Lutfi, A., Al Barrak, T., Almaiah, M. A., and Alrawad, M. (2024). Enhancing the internal auditors’ effectiveness in Jordanian companies: The impact of cloud-based accounting usage and the moderating role of digital proficiency. Computers in Human Behavior Reports, 15, 100442.

Eldalabeeh, A. R., Al-Shbail, M. O., Almuiet, M. Z., Bany Baker, M., and E’leimat, D. (2021). Cloud-based accounting adoption in Jordanian financial sector. The Journal of Asian Finance, Economics and Business, 8(2), 833-849.

Saad, M., Lutfi, A., Almaiah, M. A., Alshira’h, A.F., Alshirah, M. H., Alqudah, H., Alkhassawneh, A. L., Alsyouf, A., Alrawad, M., and Abdelmaksoud, O. (2022). Assessing the intention to adopt cloud accounting during COVID-19. Electronics, 11(24), 4092.

Lutfi, A., and Alqudah, H. (2023). The influence of technological factors on computer-assisted audit tools and techniques usage during COVID-19. Sustainability, 15(9), 7704.

Davis, F. D. (1989). Perceived usefulness, perceived ease of use, and user acceptance of information technology. MIS Quarterly, 13(3), 319-340.

Barney, J. (1991). Firm resources and sustained competitive advantage. Journal of Management, 17(1), 99-120.

Bajary, A. R., Shafie, R., and Ali, A. (2023). COVID-19 pandemic, internal audit function and audit report lag: Evidence from an emerging economy. Cogent Business and Management, 10(1), 2178360.

Tabrizchi, H., and Rafsanjani, M. K. (2020). A survey on security challenges in cloud computing: Issues, threats, and solutions. The Journal of Supercomputing, 76(12), 9493-9532.

Rawashdeh, A., Rawashdeh, B. S., and Shehadeh, E. (2023). The determinants of cloud computing vision and its impact on cloud accounting adoption in SMBs. Human Behavior and Emerging Technologies, 2023, 8571227.

Munoko, I., Brown-Liburd, H. L., and Vasarhelyi, M. A. (2020). The ethical implications of using artificial intelligence in auditing. Journal of Business Ethics, 167(2), 209-234.

Baron, R. M., and Kenny, D. A. (1986). The moderator-mediator variable distinction in social psychological research: Conceptual, strategic, and statistical considerations. Journal of Personality and Social Psychology, 51(6), 1173-1182.


Full Text: PDF

Article Metrics

Abstract View : 12 times
PDF Download : 4 times

Refbacks

  • There are currently no refbacks.


Copyright (c) 2026 Bumi Publikasi Nusantara

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.