The Impact of Electronic Audit Procedures on the Quality of Financial Reports in Jordanian Commercial Banks in Light of Corporate Governance

This research aimed to identify the impact of electronic audit procedures in all their dimensions, which are (planning the audit process, examining and evaluating the internal control system over electronic operation, evidentiary evidence in terms of adequacy and timing of obtaining it, documenting electronic audit procedures, identifying electronic audit samples) on the quality of financial reports in Jordanian commercial banks in light of corporate governance The descriptive analytical approach was followed for the study, and to achieve the primary objective of the study, a questionnaire was developed and distributed to (13) Jordanian commercial banks, and (170) questionnaires were distributed to those working in the field of accounting and auditing.( 143) questionnaires were retrieved, with a percentage of (84%) of the fully distributed banks, and (9) questionnaires were excluded due to incomplete filling out (6%).The data was processed using the Statistical Package for the Social Sciences (SPSS) program, such as the Pearson correlation coefficient, Cronbach alpha test, multiple regression test, and hierarchical regression test The research reached several results, most notably: commercial banks interested in electronic auditing procedures, by paying attention to all dimensions of electronic auditing, and the presence of a positive impact of institutional governance on the quality of financial reports in commercial banks.Based on the results, it recommends increasing the interest of Jordanian commercial banks in electronic auditing procedures to increase the quality of its financial reports, and the necessity of using modern technological means and methods and electronic auditing techniques in the audit process.