The Impact of Digital Transformation Risk Management on the Credibility of Accounting Information in Jordanian Commercial Banks

Abstract

This study aimed to identify the impact of digital transformation risk management on the reliability of accounting information in Jordanian commercial banks, through a field study in Jordanian commercial banks. A questionnaire was used that was distributed to a sample that included (74) respondents working in the risk management of these banks. The researcher used multiple regression analysis. The study found that there is an impact of managing the combined digital transformation risks represented by (data entry risk management, data operating risk management, data output risk management, internal and external environment risk management) on the reliability of accounting information in Jordanian commercial banks. The study recommended that Jordanian commercial banks pay attention to managing the risks of digital transformation, as these risks affect the reliability of accounting information.