How to cite this paper
Eleimat, D., Ebbini, M., Aryan, L & Al-Hawary, S. (2023). The effect of big data on financial reporting quality.International Journal of Data and Network Science, 7(4), 1775-1780.
Refrences
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Alrashidi, M., Almutairi, A., & Zraqat, O. (2022). The impact of big data analytics on audit procedures: Evidence from the Middle East. The Journal of Asian Finance, Economics and Business 9(2), 93-102.
AL-Zyadat, A., Alsaraireh, J., Al-Husban, D., Al-Shorman, H., Mohammad, A., Alathamneh, F., & Al-Hawary, S. (2022). The effect of industry 4.0 on sustainability of industrial organizations in Jordan. International Journal of Data and Network Science 6(4), 1437-1446.
Bai, J., Tang, X., & Zheng, Y. (2023). Serving the truth: Do directors with media background improve financial reporting quality?. International Review of Financial Analysis, 85, 102452.
Chen, A., & Gong, J. J. (2019). Accounting comparability, financial reporting quality, and the pricing of accruals. Advanc-es in Accounting, 45, 100415.
Faccia, A., Cavaliere, L. P. L., Petratos, P., &Mosteanu, N. R. (2022). Unstructured Over Structured, Big Data Analytics and Applications in Accounting and Management. In Proceedings Of The 2022 6th International Conference On Cloud And Big Data Computing (pp. 37-41), Association for Computing Machinery, New York.
Ghasemaghaei, M., & Calic, G. (2020). Assessing the impact of big data on firm innovation performance: Big data is not always better data. Journal of Business Research, 108, 147-162.
Hair, J. F., Risher, J. J., Sarstedt, M., & Ringle, C. M. (2019). When to use and how to report the results of PLS-SEM. Eu-ropean business review, 31(1), 2-24.
Hairston, S. A., & Brooks, M. R. (2019). Derivative accounting and financial reporting quality: A review of the literature. Advances in accounting, 44, 81-94.
Hasan, M. M., Popp, J., & Oláh, J. (2020). Current landscape and influence of big data on finance. Journal of Big Data, 7(1), 1-17.
Hsu, Y. L., & Yang, Y. C. (2022). Corporate governance and financial reporting quality during the COVID-19 pandemic. Finance Research Letters 47, 102778.
Mukherjee, S. P. (2019). A guide to research methodology: An overview of research problems, tasks and methods. CRC press, New York (2019)
Muttakin, M. B., Mihret, D., Lemma, T. T., & Khan, A. (2020). Integrated reporting, financial reporting quality and cost of debt. International Journal of Accounting & Information Management, 28(3), 517-534.
Nissim, D. (2022). Big data, accounting information, and valuation. The Journal of Finance and Data Science, 8, 69-85.
Saleh, I., Marei, Y., Ayoush, M., &Afifa, M. M. A. (2022). Big Data analytics and financial reporting quality: qualitative evidence from Canada. Journal of Financial Reporting and Accounting, 21(1), 83-104.
Sihombing, R. P., Narsa, I. M., & Harymawan, I. (2023). Big data analytics and auditor judgment: an experimental study. Accounting Research Journal, 36(2/3), 201-216.
Sun, H. (2023). Construction of integration path of management accounting and financial accounting based on big data analysis. Optik, 272, 170321 (2023).
Wahlen, J. M., Baginski, S. P., & Bradshaw, M. (2022). Financial reporting, financial statement analysis and valuation. Cengage learning, United States.
Xie, H. (2022). Role of big data in the accounting profession. International Journal of Management and Education in Hu-man Development, 2(1), 324-326.
Younis, N. M. M. (2020). The impact of big data analytics on improving financial reporting quality. International Journal of Economics, Business and Accounting Research, 4(3), 91-106.
Zraqat, O. M. (2020). The moderating role of business intelligence in the impact of big data on financial reports quality in Jordanian telecom companies. Modern Applied Science, 14(2), 71-85.
Alrashidi, M., Almutairi, A., & Zraqat, O. (2022). The impact of big data analytics on audit procedures: Evidence from the Middle East. The Journal of Asian Finance, Economics and Business 9(2), 93-102.
AL-Zyadat, A., Alsaraireh, J., Al-Husban, D., Al-Shorman, H., Mohammad, A., Alathamneh, F., & Al-Hawary, S. (2022). The effect of industry 4.0 on sustainability of industrial organizations in Jordan. International Journal of Data and Network Science 6(4), 1437-1446.
Bai, J., Tang, X., & Zheng, Y. (2023). Serving the truth: Do directors with media background improve financial reporting quality?. International Review of Financial Analysis, 85, 102452.
Chen, A., & Gong, J. J. (2019). Accounting comparability, financial reporting quality, and the pricing of accruals. Advanc-es in Accounting, 45, 100415.
Faccia, A., Cavaliere, L. P. L., Petratos, P., &Mosteanu, N. R. (2022). Unstructured Over Structured, Big Data Analytics and Applications in Accounting and Management. In Proceedings Of The 2022 6th International Conference On Cloud And Big Data Computing (pp. 37-41), Association for Computing Machinery, New York.
Ghasemaghaei, M., & Calic, G. (2020). Assessing the impact of big data on firm innovation performance: Big data is not always better data. Journal of Business Research, 108, 147-162.
Hair, J. F., Risher, J. J., Sarstedt, M., & Ringle, C. M. (2019). When to use and how to report the results of PLS-SEM. Eu-ropean business review, 31(1), 2-24.
Hairston, S. A., & Brooks, M. R. (2019). Derivative accounting and financial reporting quality: A review of the literature. Advances in accounting, 44, 81-94.
Hasan, M. M., Popp, J., & Oláh, J. (2020). Current landscape and influence of big data on finance. Journal of Big Data, 7(1), 1-17.
Hsu, Y. L., & Yang, Y. C. (2022). Corporate governance and financial reporting quality during the COVID-19 pandemic. Finance Research Letters 47, 102778.
Mukherjee, S. P. (2019). A guide to research methodology: An overview of research problems, tasks and methods. CRC press, New York (2019)
Muttakin, M. B., Mihret, D., Lemma, T. T., & Khan, A. (2020). Integrated reporting, financial reporting quality and cost of debt. International Journal of Accounting & Information Management, 28(3), 517-534.
Nissim, D. (2022). Big data, accounting information, and valuation. The Journal of Finance and Data Science, 8, 69-85.
Saleh, I., Marei, Y., Ayoush, M., &Afifa, M. M. A. (2022). Big Data analytics and financial reporting quality: qualitative evidence from Canada. Journal of Financial Reporting and Accounting, 21(1), 83-104.
Sihombing, R. P., Narsa, I. M., & Harymawan, I. (2023). Big data analytics and auditor judgment: an experimental study. Accounting Research Journal, 36(2/3), 201-216.
Sun, H. (2023). Construction of integration path of management accounting and financial accounting based on big data analysis. Optik, 272, 170321 (2023).
Wahlen, J. M., Baginski, S. P., & Bradshaw, M. (2022). Financial reporting, financial statement analysis and valuation. Cengage learning, United States.
Xie, H. (2022). Role of big data in the accounting profession. International Journal of Management and Education in Hu-man Development, 2(1), 324-326.
Younis, N. M. M. (2020). The impact of big data analytics on improving financial reporting quality. International Journal of Economics, Business and Accounting Research, 4(3), 91-106.
Zraqat, O. M. (2020). The moderating role of business intelligence in the impact of big data on financial reports quality in Jordanian telecom companies. Modern Applied Science, 14(2), 71-85.