Information Technology Governance Linkage to The Financial Report Quality in Libyan Commercial Banks

Mohamed Ali Hussain IL Shatshat; Sohail Ahmed

Abstract: This study aims to investigate the linkage between information technology governance and financial report quality. This study has used the cross-sectional approach to present both the principles of IT governance procedures, and previous related studies, in order to investigate the most significant results achieved in this regard, while the analytical approach analyses the level of applying the principles of IT governance procedures on the quality of financial reports issued by Libyan commercial banks. The cross-sectional approach is used by this study, the data obtained through a questionnaire instrument adapted from the previous studies. The population of this study is represented by the top management members of the Libyan commercial banks, which in total equals to 128 managers. The result confirms a significant impact of information technology governance on the financial report quality.

FULL TEXT PDF 1-5 ] DOI: 10.30566/ijo-bs/2019.104

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