Purpose This paper aims to examine factors influencing the practices of big data analytics
applications by commercial banks operating in Jordan and their bank performance …

Financial accounting reports plays a major role in keeping track of all financial transactions.
The management decision-making relies on accounting information, including the income …

Purpose This paper aims to examine the effects of corporate governance and firm-specific
characteristics on the incidence of financial restatement among Malaysian public listed firms …

This paper aims to investigate the impact of blockchain on the quality of the information in
listed and non-listed companies in Iraq; the temporal scope of this study is 2022. The …

Owing to the pervasive use of accounting information systems (AIS), financial workers are
experiencing increased levels of technostress. While technostress has been conceptualized …

This study investigates the relationship between environmental, social, and governance
(ESG) performance and financial reporting quality (FRQ) through the use of data from …

Purpose The purpose of this paper is to examine the effects of the implementation of the
International Public Sector Accounting Standards (IPSAS) on Nigeria's financial reporting …

Research aims: This study aims to analyze the effect of audit findings and audit
recommendation follow-up on the quality of public services through the quality of financial …

Since information is the foundation for decision-making by its users, it and the quality
associated with it must be given particular importance in order to reduce uncertainties about …

Purpose This study aims to empirically investigate the role of accounting information quality
(AIQ) as a mediating factor in the relationship between knowledge management (KM) …