The Electronic Accounting Disclosure in the Quality of Accounting Information “An Applied Study on the Industrial Companies in Amman Stock Exchange”

Abstract

Purpose: The aim of this study is to identify the effect of the electronic accounting disclosure (availability of scientific efficiency, knowledge and Awareness, environmental and legal requirements , the safety and technological requirements of electronic) on the quality of accounting information “An applied study on industrial companies enlisted in Amman stock Exchange”. Theoretical framework: Amman Stock Exchange as other sectors, Electronic Disclosure apply and the resulting provision of data to all users in the quantity and quality as well as standardization of the timing of the presentation of data, which means reducing the asymmetry of data and then achieve the performance efficiency that depends on all data related all companies. Design/methodology/approach: The descriptive statistics used to describe questionnaire responses of the study sample using SPSS statistical analysis. The study population was made up of Finance, accounting, and auditing managers of (50) public shareholding companies in Amman stock exchange, until 2021. Findings: The results show that in the Industrial Companies enlisted in Amman Stock Exchange, Electronic accounting disclosure its aspects (availability of scientific efficiency, knowledge and Awareness, environmental and legal requirements , the safety and technological requirements of electronic) had a statistically significant influence on Quality of Accounting Information . Research, Practical & Social implications: The implications for of the adoption of electronic disclosure will raise to the confidentiality and reliability of accounting data. This is the purpose of electronic disclosure, since it decreases the possibility of misrepresentation and manipulation of accounting data provided electronically. Further study can involve many other sectors, where the current study was only limited to industrial companies. confidentiality of information. Originality/value: Originality/value: This study among the first highlighted the impact of electronic disclosure in the Quality of Accounting Information An Applied Study on the Industrial Companies in Amman Stock Exchange.