This study sought to determine how CAATS, corporate governance (CG), and EIAF positively and directly influence the quality of financial reports (QFR). In addition to identifying the moderating effect of EIAF on the links between CAATS, CG and QFR in Saudi commercial banks. To this end, data was collected from 293 participants, including administrative managers, board members, internal auditors, certified public accountants, and staff members from the audit and internal audit departments as well as the accounting departments. Using structural equation modelling (SEM) via SmartPls, data was analyzed. The study showed that QFR is positively and significantly affected by CAATS, CG, and EIAF. Moreover, EIAF does not moderate the effect of CAATS and CG on QFR. Hence, this study enriches accounting literature and has implications for both practitioners and policymakers.

The study sought to determine the direct impact of accounting system quality (IQ, SQ, and SEQ) on AIS in large Yemeni industrial enterprises as well as the moderating effect of the US on the relationship of IQ, SQ, and SEQ with AIS in large Yemeni industrial companies. A survey instrument was developed to gather data from 287 employees of large industrial companies in Yemen. The structural equation model analysis was used to analyze data collected. The results revealed that SQ and SEQ affect AIS, while IQ does not affect AIS. Importantly, the US does not moderate the effect of IQ, SQ, and SEQ on AIS.