The Impact of Cybersecurity on Improving The Quality of Accounting Information
الباحث الأول:
Mohammed Sadeq Jappar
الباحثين الآخرين:
Ali Kareem Khudhair Abuzabiba
المجلة:
American Journal of Economics and Business Management
تاريخ النشر:
7 أغسطس، 2025
مختصر البحث:
Abstract: The research aims to test the impact of cybersecurity on the quality of accounting
information. To achieve the desired goal, the impact of cybersecurity on the quality of accounting
information was measured during the design of the (ques…
Abstract: The research aims to test the impact of cybersecurity on the quality of accounting
information. To achieve the desired goal, the impact of cybersecurity on the quality of accounting
information was measured during the design of the (questionnaire). The target was the banks listed
in the Iraqi Stock Exchange. (180) questionnaires were distributed, of which (165) were retrieved,
while (123) questionnaires were valid for statistical analysis. The researcher used the five-point
Likert scale, as many statistical methods were relied upon to analyze the data and verify the research
hypotheses. In addition to achieving one of the research objectives, the quality of accounting
information was measured through the price model by applying it to the same sample of banks to
which the questionnaire form was distributed for the years (2013-2022). A set of conclusions were
reached, the most important of which was that there is an impact of cybersecurity on the quality of
accounting information. It revealed statistically significant effects in the predictive value,
confirmatory value and relative importance. This confirms the interconnected nature of the
dimensions of cybersecurity and the quality of accounting information. The researcher
recommended A set of recommendations, the most important of which was the necessity of paying
attention to cybersecurity and accounting information technology governance due to their impact
on maximizing economic unity and protecting accounting information from cyber attacks, thus
maintaining the continuity of the economic unit
