The Impact of Technical and Behavioral Factors on the Quality of Accounting Disclosure in Libyan Telecommunications Companies: The Regulatory Role of the Libyan Audit Bureau

Abstract

This study aims to investigate the impact of technological and behavioral factors on the quality of accounting disclosure in Libyan telecommunications companies, in addition to the moderating role of the Libyan Audit Bureau in this relationship. The study is based on several conceptual frameworks, including the Open Systems Theory, Agency Theory, and Signaling Theory, as well as behavioral models such as the Expectancy Theory and the Theory of Planned Behavior.

The study adopted a descriptive-analytical approach, utilizing a questionnaire as the primary tool for data collection. Data were gathered from employees working in the Libyan telecommunications sector, including Al-Madar Al-Jadeed, the Libyan International Telecommunication Company (LITC), Libyana Mobile Phone, and Libya Telecom and Technology (LTT). The collected data were analyzed using AMOS software for Structural Equation Modeling (SEM) and SPSS software for statistical analysis.

The findings revealed a statistically significant positive impact of both technological and behavioral factors on the quality of accounting disclosure. Furthermore, the results confirmed the significant moderating role of the Libyan Audit Bureau in enhancing this relationship. Based on these findings, the study recommends strengthening the technological infrastructure and developing the behavioral competencies of employees involved in the accounting disclosure process.