This study aimed to assess the impact of the dimensions of Information Technology Governance in reducing accounting information asymmetry, using the descriptive analytical approach which is consistent with the nature of the study. The study community comprised all accounting employees in the revenue complex in the Gaza Strip, totaling (201) accountants and auditors.
Since the study population was precisely identified and small in size, the researchers employed the comprehensive survey method. After distributing the study tool (the questionnaire) to all members of the community, the researchers succeeded to retrieve (178) valid and usable questionnaires for analysis. Therefore, the retrieval rate for valid questionnaires from the study population was (88.6%).
The study concluded that the dimensions of Information Technology Governance (Planning and Organizing, Acquisition and Implementation Support and connectivity, and Monitoring and Evaluation) had a statistically significant impact on reducing accounting information asymmetry. The study suggested implementing the dimensions of Information Technology Governance in accordance with the COBIT framework as control measures that would help reduce accounting information asymmetry.