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Growing Science » International Journal of Data and Network Science » The effect of big data on financial reporting quality

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International Journal of Data and Network Science

ISSN 2561-8156 (Online) - ISSN 2561-8148 (Print)
Quarterly Publication
Volume 7 Issue 4 pp. 1775-1780 , 2023

The effect of big data on financial reporting quality Pages 1775-1780 Right click to download the paper Download PDF

Authors: Dheifallah Eleimat, Mohannad Mohammad Al Ebbini, Laith Abdallah Aryan, Sulieman Ibraheem Shelash Al-Hawary

DOI: 10.5267/j.ijdns.2023.7.015

Keywords: Big Data, Financial Reporting Quality, Industrial Sector, Jordan

Abstract: The current manuscript aimed to explain the impact of big data on the financial reporting quality of the industrial sector in Jordan. To achieve the manuscript goals and validate hypotheses, a field study was conducted by distributing a questionnaire to 325 financial managers in industrial companies listed on the Amman Stock Exchange during a specific period. Gathered data were analyzed using structural equation modeling (SEM). The manuscript concluded that the big data dimensions, including variety, volume, and velocity, had a positive impact on financial reporting quality. Therefore, a set of recommendations were provided to managers of the industrial companies in Jordan to put in place an extensive data governance system to as-sure data quality, security, privacy, and compliance. To ensure the integrity and dependability of financial reporting, define data ownership, create data quality standards, and develop processes for data access, use, and preservation.

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.

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Journal: International Journal of Data and Network Science | Year: 2023 | Volume: 7 | Issue: 4 | Views: 2432 | Reviews: 0

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