Atala Alqtish, Adel Qatawneh, Khalid aljamal
The purpose of the present study was to explore the role of risks associated with employing cloud computing (human and legislative, material, and cyber security) on accounting information quality from viewpoints of service providers and recipients. The study was applied on a simple randomly selected sample of (67) Jordanian companies used for cloud computing, and all five Jordanian cloud service providers participated. To test for study hypothesis one – sample T test and independent T- test were used. The study concluded with a set of results, most importantly were that from viewpoint of service providers and recipients, there was a significant role for human and legislative, material, and cyber security on accounting information quality. Results also showed no statistically significant difference between recipients and service providers regarding the role of risks associated with cloud computing (human and legislative, and cyber security) on accounting information quality. However, there was a significant difference between recipients and service providers regarding the role of material risks on accounting information quality. Major recommendations included that cloud computing services and recipients are called to activate the role of control activities in accordance with COSO to ensure responsiveness to cloud computing risks appropriately and timely, and to enhance quality of financial reporting.