Investigating the Impact of Accounting Information System Reliability on Financial Report Quality of the Libyan Commercial Banks

The purpose of this study is to demonstrate the impact of the reliability of accounting information in accordance with adopting of governance to the quality of financial reports issued by the Libyan commercial banks, where a population of 16 banks has been selected. The analytical descriptive approach was used, with two variables measuring the reliability of the accounting information systems (the independent variable) and quality of financial reports (the dependent variable) through a questionnaire that was distributed to senior management employees, on which (128) questionnaire were distributed, and received (122), which were valid for analysis. Statistical methods were used to analyze data and test hypotheses such as (arithmetic averages, standard deviations, simple and multiple linear regression analysis and path analysis), relying on SPSS and AMOS software. The study findings showed that there is a statistically significant impact on the reliability of accounting information systems on quality of financial reporting for Libyan commercial banks. This study was limited to the Libyan commercial banks; the Libyan Islamic banks are not limited to this research. The result of this study provides an evidence of the reliability of the accounting information systems impact on improving the quality of financial reports in the Libyan commercial banks.