The Degree of Disclosure of Accounting Information and the Use of Information Technology and Its Impact on the Effectiveness of External Auditing
Researcher Dhafer Ahmed Mikael
Volume 6, Issue 1
Abstract: The current study aimed to identify the degree of disclosure of accounting information and the use of information technology and its impact on the effectiveness of external auditing from the point of view of auditors in the Federal Bureau of Financial Supervision. An auditor working in the Iraqi Federal Office of Financial Supervision, and the results of the study showed that the total degree of the institutions’ disclosure of accounting information and the employment of information technology came to a medium degree, with an arithmetic mean of (2.91). In the light of the results, the study recommended holding awareness sessions for institutions on the importance of employing information technology in managing accounting information and the importance of disclosing accounting information to the regulatory authorities in particular.
Keywords: Disclosure of Accounting Information, Information Technology, External Auditing, External Auditor, Federal Audit Bureau.
ISSN Online: 3006-7286
Impact Factor: 1.705
International Jordanian Journal Aryam for Humanities and Social Sciences is an IJJA publishing journal committed to providing a platform for outstanding scientists and researchers to present their findings for the advancement of Humanities and Social Sciences. It is issued by the Jordanian Center for Research and Studies.
ISSN Online (3006-7286) is sequential with ISSN Online (2706-8455).
The journal’s website supported the Arabic language with ISSN number (2706-8455) from 2019 to 2023 and began supporting the English language in 2024 with ISSN number (3006-7286).
ISSN 3006-7286
