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Abstract
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This study aims to verify the impact of the solidity of accounting information system com- ponents on the knowledge robustness of accounting financial reports. The study was applied to the Jordanian financial sector through the use of a questionnaire that was directed to a sample of 280 respondents of a staff that includes accountants, auditors, financial managers, and specialists in internal control employed in financial sector. The data were analyzed, studied and discussed through 8 descriptive statistics and both simple and multiple regression. The study achieved the following results: the six main elements of the accounting information system are available and knowledge robustness in financial reporting is also available due to the availability of these elements. The study also concluded through the results of simple regression that, there is a single positive effect for each component of the accounting system on the quality and coherence of financial reports as the results of t-values indicated. Furthermore, the results of multiple regression also confirmed the joint positive impact of all components for accounting information system on the knowledge robustness for different financial reports.
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