Digital transformation and the quality of financial reports: Evidence from Saudi listed companies
This study aimed to determine the impact of digital transformation (DT) and digital accounting (DA) on the financial reports quality (FRQ) in companies listed in the Saudi capital market. Data were collected using a questionnaire distributed via email. The research sample consisted of 116 indiv...
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| Format: | Article |
| Language: | English |
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Growing Science
2025-01-01
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| Series: | International Journal of Data and Network Science |
| Online Access: | http://www.growingscience.com/ijds/Vol9/ijdns_2024_140.pdf |
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| _version_ | 1850257284477747200 |
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| author | Noureddine Kerrouche Fateh Belouadah |
| author_facet | Noureddine Kerrouche Fateh Belouadah |
| author_sort | Noureddine Kerrouche |
| collection | DOAJ |
| description |
This study aimed to determine the impact of digital transformation (DT) and digital accounting (DA) on the financial reports quality (FRQ) in companies listed in the Saudi capital market. Data were collected using a questionnaire distributed via email. The research sample consisted of 116 individuals, including accountants and executive directors in companies listed. The study adopted the smart PLS method to test hypotheses. The study found that there is an incomplete positive relationship between digital transformation and the quality of financial reports through the positive impact on the characteristics of relevance and understandability, as well as the existence of a complete positive relationship between digital accounting and the FRQ through the impact on all characteristics of accounting information.
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| format | Article |
| id | doaj-art-b6ba41311df24f75859278e6db3fbd8d |
| institution | OA Journals |
| issn | 2561-8148 2561-8156 |
| language | English |
| publishDate | 2025-01-01 |
| publisher | Growing Science |
| record_format | Article |
| series | International Journal of Data and Network Science |
| spelling | doaj-art-b6ba41311df24f75859278e6db3fbd8d2025-08-20T01:56:28ZengGrowing ScienceInternational Journal of Data and Network Science2561-81482561-81562025-01-019124325210.5267/j.ijdns.2024.7.012Digital transformation and the quality of financial reports: Evidence from Saudi listed companiesNoureddine Kerrouche Fateh Belouadah This study aimed to determine the impact of digital transformation (DT) and digital accounting (DA) on the financial reports quality (FRQ) in companies listed in the Saudi capital market. Data were collected using a questionnaire distributed via email. The research sample consisted of 116 individuals, including accountants and executive directors in companies listed. The study adopted the smart PLS method to test hypotheses. The study found that there is an incomplete positive relationship between digital transformation and the quality of financial reports through the positive impact on the characteristics of relevance and understandability, as well as the existence of a complete positive relationship between digital accounting and the FRQ through the impact on all characteristics of accounting information. http://www.growingscience.com/ijds/Vol9/ijdns_2024_140.pdf |
| spellingShingle | Noureddine Kerrouche Fateh Belouadah Digital transformation and the quality of financial reports: Evidence from Saudi listed companies International Journal of Data and Network Science |
| title | Digital transformation and the quality of financial reports: Evidence from Saudi listed companies |
| title_full | Digital transformation and the quality of financial reports: Evidence from Saudi listed companies |
| title_fullStr | Digital transformation and the quality of financial reports: Evidence from Saudi listed companies |
| title_full_unstemmed | Digital transformation and the quality of financial reports: Evidence from Saudi listed companies |
| title_short | Digital transformation and the quality of financial reports: Evidence from Saudi listed companies |
| title_sort | digital transformation and the quality of financial reports evidence from saudi listed companies |
| url | http://www.growingscience.com/ijds/Vol9/ijdns_2024_140.pdf |
| work_keys_str_mv | AT noureddinekerrouche digitaltransformationandthequalityoffinancialreportsevidencefromsaudilistedcompanies AT fatehbelouadah digitaltransformationandthequalityoffinancialreportsevidencefromsaudilistedcompanies |