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Scholars Journal of Economics, Business and Management | Volume-1 | Issue-07
The Impact of Audit Technology Usage and Corporate Governance on Financial Reporting Timeliness
Saifalislam Khaled Mohammad Alqudah, Abdullah Osman, Siti Norwahida Shukeri, Mohammadnoor Khaled M. Alqudah
Published: July 29, 2014 |
94
82
Pages: 317-321
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Abstract
This study examines the impact of audit technology usage and corporate governance as well as the factors that
affect on financial reporting timeliness in the Jordanian listed company in Amman Stock Exchange in the Kingdom of
Jordan. The sample internal auditors of the company. To achieve the study objectives, the researchers developed
questioner and annual report, which was administered in a survey. The collected data were analyzed by using SPSS. The
analysis of the descriptive statistics and correlations indicated that audit technology and selection as well as audit
technology and corporate governance on financial reporting timeliness of Jordanian listed company. The study also
recommended the steps to improve financial reporting timeliness in the Jordanian listed company.