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.