Business Continuity Plan in the COVID-19 Period and its Impact on the Quality of Accounting Information in Light of Risk Assessment and Management in Companies Listed on the Amman Stock Exchange

The current study aimed at assessing business continuity plan in the COVID-19 period and its impact on the quality of accounting information in light of risk assessment and management. The study population consisted of all companies listed on the Amman Stock Exchange (ASE), which numbered (178) in the year (2021). as the sample was a random of (66) listed companies in (ASE). The researchers distributed (425) questionnaires to survey the opinions of "information technology auditors"; those who work in these companies. (34%) of the retrieved questionnaires were analyzed. The current study applied the descriptive approach and the deductive approach. Path analysis with (AMOS), which is supported by (SPSS) was used to analyze the study data. The results of the current study showed a positive impact of the business continuity plan (the effective policy of the business continuity plan, the business continuity plan team, documenting the business continuity plan, testing the business continuity plan, security of data, applications and devices) on the quality of accounting information. The results of the current study also showed a positive impact of the business continuity plan on the quality of accounting information in light of risk assessment and risk management as mediating variables. Finally, the researchers recommend the continuity of updating, developing and improving the business continuity plan in all organizations, because of its importance and impact on the quality of accounting information outputs.