The Moderating Role of Accountant’s Capability on the Relationship AIS and the Quality of Financial Reporting: A Literature Review

This research aims at exploring the impact of accounting information system (AIS) on the quality of financial reporting: the moderating role of accountant’s capability in Jordan business environment. The research used the descriptive approach by reviewing the theoretical literature and trying to link the study variables with each other. The research concluded that there is a strong relationship between the application of AIS in various business organizations and the quality of financial reports, as financial reports are in the modern era in which financial and administrative oversight has increased, the research reported that a good and high-quality financial report requires their preparation by accountants who have high capabilities and are well trained, which contributes to the influence of accountants capability as an intermediary variable on the quality of financial reporting.