The Impact of Audit Technology Usage and Corporate Governance on Financial Reporting Timeliness

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.