Nabil Bashir Al-Halabi, Ziad Abdul Halim Al theebeh, Raed Mustafa Hassan
The purpose of this research is to examine the impact of designing Accounting Information Systems (AISs) on the Accounting Conservatism Level (ACL) for Jordanian commercial banks listed in Amman stock exchange. It adopted an analytical and descriptive approach using dual research tools on a sample of 13 banks during the year 2016. Data were based on a questionnaire to measure the independent variable (AISs). A content analysis were also used to measure the dependent variable (ACL) based on Beaver and Ryan's model, 2005, while the bank size, as a moderating variable, was measured based on the logarithm of total assets. The main results of the study are: (1) the design of accounting information systems has a positive impact on the level of accounting conservatism in commercial banks listed at Amman stock exchange. This is explained by the existence of many formal accounting procedures and processes in limiting the level of accounting conservatism; (2) the design of inputs of accounting information systems has a positive impact on the level of accounting conservatism in commercial banks listed at Amman stock exchange. It is justified by the adoption of formal internal control system in linking the AISs of listed banks; (3) the design of processes of accounting information systems has a positive impact on the level of accounting conservatism in commercial banks listed at Amman stock exchange. The flexibility of the IFRS motivated management and accountants to practice the accounting conservatism; (4) The design of outputs of accounting information systems has a positive impact on the level of accounting conservatism in listed commercial banks. Several accounting adjustments at the end of the physical year were considered as an indication of the accounting conservatism level in listed banks; and (5) the bank's size has a negative impact on the level of the accounting conservatism, where the management of banks is controlled by formal processes and elements included in AISs, thus, an increase in the size of the bank led to a lower level of the accounting conservatism. The research recommended increase awareness on the importance of designing AISs in planning and decision-making processes.