Author(s): Essa Mahmoud Altarawneh, Atallah Ahmad Alhosban, Ziad Odeh Al-Aamaedeh
The study aimed to identify the impact of the use of big data on the effectiveness of the qualitative characteristics of accounting information from the point of view of internal auditors in Jordanian commercial banks. The study relied on the questionnaire to obtain the primary information. Statistical methods such as mean, standard deviation, normalization test, and q test were used. Among the most important results of the study: there is an effect of big data on the primary characteristics of accounting information, and there is an effect of big data on the secondary characteristics of accounting information in commercial banks. Among its most important recommendations: the need to train internal auditors to deal with social media tools, and the need to know how to deal with big data to achieve corporate goals in general.