The Impact of Information Technology Governance According to the (COBIT) Framework in Financial Reporting Quality for Jordanian Commercial Banks Listed on the Amman Stock Exchange
摘要
The purpose of this study is to assess how the governance of information technology, as outlined in the COBIT framework, affects the quality of financial reports in Jordanian commercial banks listed on the Amman Stock Exchange. The researchers employed the descriptive analytical method, which was deemed suitable for this study. A questionnaire was developed to measure the variables and distributed to internal auditors and accountants working in the general administration of the twelve commercial banks listed on the Amman Stock Exchange. The study sample was obtained through an online questionnaire, resulting in a total of 222 responses. The researchers utilized appropriate statistical methods using the SPSS program. The findings of the research revealed a significant impact, with a statistical significance level of (α ≤ 0.05), of information technology governance based on the (COBIT) framework and its various dimensions (namely, meeting stakeholder needs, end-to-end coverage, enabling a holistic approach, a single integrated framework, and separating governance from management) on the quality of financial reports within Jordanian commercial banks listed on the Amman Stock Exchange. The Amman Stock Exchange consistently emphasizes the importance of transparent financial reporting and recognizes the influence of governance dimensions on it. Consequently, it underscores the necessity of conducting further studies and research to explore the effects of information technology governance, in accordance with the (COBIT) framework, on the quality of financial reports across diverse business sectors.