Research Article Details

Citation Journal Title: International Jordanian Journal Aryam for Humanities and Social Sciences

Citation Title: The Degree of Disclosure of Accounting Information and the Use of Information Technology and Its Impact on the Effectiveness of External Auditing

Citation Author: Dr. Dhafer Ahmed Mikael

Citation Volume: 6

Citation Issue: 1

Citation Year: 2024

Citation DOI: https://doi.org/10.65811/613

Citation PDF: https://aijj.org/wp-content/uploads/2026/03/IJJA-VOL-6-ISSUE-1-NO-3-2024-PP-34-50-PDF-1.pdf

Received Date: 5 January 2024

Revised Date: 9 February 2024

Accepted Date: 19 March 2024

Publication Date: 23 March 2024

First Page: 34

Citation 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.

Citation Keywords: Disclosure of Accounting Information, Information Technology, External Auditing, External Auditor, Federal Audit Bureau.