The research aims to test the impact of cybersecurity on the quality of accounting information. To achieve the desired goal, the impact of cybersecurity on the quality of accounting information was measured during the design of the (questionnaire). The target was the banks listed in the Iraqi Stock Exchange. (180) questionnaires were distributed, of which (165) were retrieved, while (123) questionnaires were valid for statistical analysis. The researcher used the five-point Likert scale, as many statistical methods were relied upon to analyze the data and verify the research hypotheses. In addition to achieving one of the research objectives, the quality of accounting information was measured through the price model by applying it to the same sample of banks to which the questionnaire form was distributed for the years (2013-2022). A set of conclusions were reached, the most important of which was that there is an impact of cybersecurity on the quality of accounting information. It revealed statistically significant effects in the predictive value, confirmatory value and relative importance. This confirms the interconnected nature of the dimensions of cybersecurity and the quality of accounting information. The researcher recommended A set of recommendations, the most important of which was the necessity of paying attention to cybersecurity and accounting information technology governance due to their impact on maximizing economic unity and protecting accounting information from cyber attacks, thus maintaining the continuity of the economic unit.
Jappar et al. (Thu,) studied this question.