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

International Journal of Business Society, Vol. 3, Issue 4
Mohamed Ali Hussain IL ShatshatSohail Ahmed
Information technology governanceFinancial report qualityCommercial banksLibya
PDFRegular IssueDOI: 10.30566/ijo-bs/2019.104
3Volume
4Issue

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.

References

[1]

Barghathi, Y. (2019). Financial reporting quality and earnings management in Libyan banks: stakeholders' perceptions. African Journal of Accounting, Auditing and Finance, 6 (3), 177 -200.

[2]

Garrow, N. S., Awolowo, I. F., & Growe, G. A. (2019). Annual reports: Fact or fiction? Are there governance implications? Journal of Leadership, Accountability and Ethics, 16 (1).

[3]

Haddad, F. (2010). Financial Management. Jordan: Dar Al-Hassad Publishing and Distribution.

[4]

Joshi, A., Bollen, L., Hassink, H., De Haes, S., & Van Grembergen, W. (2018). Explaining IT governance disclosure through the constructs of IT governance maturity and IT strategic role. Information & Management, 55 (3), 368-380.

[5]

Krejcie, R. V., & Morgan, D. W. (1970). Determining sample size for research activities. Educational and Psychological measurement, 30(3), 607-610.

[6]

Prasad, A., & Green, P. (2015). Organizational competencies and dynamic accounting information system capability: impact on AIS processes and firm performance. Journal of Information Systems, 29 (3), 123-149.

[7]

Rahman, M. M. A. -O. a. M. S. A. (2017). The Impact of Implementing Web Trust Principles on the Efficiency of Accounting Information System in Commercial Banks at Jordan. Journal of Business and Management, 19 (7), 71-80.

[8]

Simkin, M. G., Norman, C. S., & Rose, J. M. (2014). Core concepts of accounting information systems. John Wiley & Sons.

[9]

Weill, P., & Ross, J. W. (2004). IT governance: How top performers manage IT decision rights for superior results. Harvard Business Press.

[10]

Wu, S. P.-J., Straub, D. W., & Liang, T.-P. (2015). How information technology governance mechanisms and strategic alignment influence organizational performance: Insights from a matched survey of business and IT managers. MIS Quarterly, 39 (2), 497-518.

Article Information

Article Details
Volume & IssueVol. 3, Iss. 4
Publication DateOct 10, 2019
Authors
Mohamed Ali Hussain IL Shatshat
Sohail Ahmed
DOI
10.30566/ijo-bs/2019.104
PDF Download