The Effect of Electronic Auditing in Improving the Quality of Accounting Information in the Jordanian Industrial Companies Listed on the Amman Stock Exchange

This paper purpose to demonstrate the effect of electronic auditing (EA) in improving the quality of accounting information (QAI) in industrial companies listed on the Amman Stock Exchange (ICLASE). The current paper also dealt with the most important major factors that illustrate the outputs of the accounting system, which are:—the appropriateness of (AI) and reliability of (AI). The current paper used the descriptive analytical approach to achieve its goal, depending on the method of the questionnaire addressed to financial managers and accountants in industrial companies (IC). The number of (ICLASE) reached 54, where (135) questionnaires were distributed and (129) ones of them were retrieved with a percentage of (95.5). The paper contain that there is a statistically significant effect (SSA) of the (EA) in improving the (QAI) in the (ICLASE). The paper recommended the following: Intensify the efforts of specialists, university teachers, associations of certified accountants and international accounting companies to compose and develop comprehensive references regarding electronic auditing in light of the era of modern technology to keep pace with developments in the auditing profession. The paper recommends the need to study other sectors to identify the role of (EA) in improving the (QAI).