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

The study aimed to evaluate the business continuity plan during the COVID-19 period, and to indicate its impact on the quality of accounting information, in light of risk assessment and management. The study population consisted of all (178) companies listed on the Amman Stock Exchange for the year (2021). Sixty-six companies were selected as a random sample representing the study community, and (445) questionnaires were distributed to survey the opinions of IT auditors working in those companies, were (34%) of the retrieved questionnaires were analyzed. The study relied on the descriptive and inferential approach in its conduct, where path analysis using the AMOS program supported by the (SPSS) program was used to analyze the study data. The results 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, data security, applications and devices) on the quality of accounting information.The results 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 the importance of this effect on the quality of accounting information outputs.