The mediating effect of IT governance between corporate governance mechanisms, business continuity, and transparency & disclosure: An empirical study of Covid-19 Pandemic in Jordan

ABSTRACT The present study aims to assess the mediating role of IT governance between corporate governance mechanisms and business continuity, and transparency & disclosure during the pandemic of Covid-19 in Jordan. The study uses a sample of 232 questionnaires retrieved from different firms of different sectors. The sample includes a survey response from board members, senior executives, auditors, IT experts, and other practitioners. Factor analysis and structural equation modeling were conducted to estimate the results. The results indicate that IT governance exhibits a statistically significant positive effect on business continuity and transparency & disclosure. Further, the results reveal that corporate governance mechanisms are less efficient in their influence on business continuity and transparency & disclosure in the absence of the mediating effect of IT governance during the pandemic. The current study’s findings provide insight and empirical evidence to the importance of IT governance and its role in business continuity and transparency & disclosure in constraining the negative effects during any crisis. The current study provides a novel contribution as it links corporate governance, transparency, and IT governance in the context of Covid-19 in an emerging country.