تفاصيل الرسالة العلمية

This study aimed to demonstrate the impact of accounting information qualitative characteristics on internal control at public Jordanian universities. Six accounting information characteristics were included in this study: relevance, reliability, comparability, verifiability, understandably as well as timeliness. Study population consisted from all Audit Bureau auditors who are working at governmental universities offices . A (100) questionnaires were distributed, of which(77) were valid for statistical analysis. To achieve Study objectives, answer study questions, and test hypothesis, a number of statistical methods as means, standard deviation and regression analysis were used in this study. Research findings indicated that the level of accounting information qualitative characteristics produced by AIS at public universities was high, with a first rank for comparability. The results also indicated that there is a significant statistical impact of accounting information qualitative characteristics (relevance, reliability, comparability, verifiability, understandably, timeliness) on internal control efficiency at Jordanian governmental universities. The study recommends the importance of paying attention to relevance characteristic in order to provide suitable indicators for expectation and prediction, and to increase the coordination level among universities to compare the results of similar activities, as well as necessity for choosing suitable and qualified employees for internal control units