IT governance impact on financial reporting quality using COBIT framework
Author
Source
REMAH Review for Research and Studies
Issue
Vol. 2020, Issue 39 (31 Jan. 2020), pp.281-297, 17 p.
Publisher
Center for research and human recourses development (REMAH)
Publication Date
2020-01-31
Country of Publication
Jordan
No. of Pages
17
Main Subjects
Financial and Accounting Sciences
Topics
Abstract EN
The aim of this study is to demonstrate the impact of the application of information technology governance (COBIT) on the quality of financial reporting.
In order to achieve the objectives of this study, we used the analytical descriptive approach to study the theoretical and practical studies in the subject with an extrapolation of the main results and presentation of them in order to increase the quality of the financial reports.
The study found that there is a correlation between IT governance and the COBIT framework in its four dimensions on the quality of financial reporting.
It has been shown that there is a positive relationship between these dimensions and the quality characteristics of financial reporting
American Psychological Association (APA)
Djemaa, Haouam. 2020. IT governance impact on financial reporting quality using COBIT framework. REMAH Review for Research and Studies،Vol. 2020, no. 39, pp.281-297.
https://search.emarefa.net/detail/BIM-962285
Modern Language Association (MLA)
Djemaa, Haouam. IT governance impact on financial reporting quality using COBIT framework. REMAH Review for Research and Studies No. 39 (Jan. 2020), pp.281-297.
https://search.emarefa.net/detail/BIM-962285
American Medical Association (AMA)
Djemaa, Haouam. IT governance impact on financial reporting quality using COBIT framework. REMAH Review for Research and Studies. 2020. Vol. 2020, no. 39, pp.281-297.
https://search.emarefa.net/detail/BIM-962285
Data Type
Journal Articles
Language
English
Notes
Includes bibliographical references : p. 296-297
Record ID
BIM-962285
