IT governance impact on financial reporting quality using COBIT framework

Abstract

The aim of this study is to demonstrate the impact of the application of information technology governance (COBIT) on the quality of financial reporting. To achieve the objectives of this study, we used the analytical descriptive approach to study the theoretical and practical studies in the subject with an extrapolation of the main results and presentation of them in order to increase the quality of the financial reports. The study found that there is a correlation between IT governance and the COBIT framework in its four dimensions on the quality of financial reporting. It has been shown that there is a positive relationship between these dimensions and the quality characteristics of financial reporting. Keywords: IT governance (ITG), accounting information quality, corporate governance, quality of financial reporting, COBIT.