How to cite this paper
Kerrouche, N & Belouada, F. (2025). Digital transformation and the quality of financial reports: Evidence from Saudi listed companies.International Journal of Data and Network Science, 9(1), 243-252.
References
Ahmad, N. (2007), Accounting Information Qualitative Characteristics Gap: Evidence from Jordan. International Mana-gement Review, 3(2), 26-33.
Al Shanti, A. M., & Elessa, M. S. (2023). The impact of digital transformation towards blockchain technology application in banks to improve accounting information quality and corporate governance effectiveness. Cogent Economics & Fi-nance, 11(1). https://doi.org/10.1080/23322039.2022.2161773
Arthur D. Little. (2021). Digital KSA: Assessment and Way Forward for the Digital Economy. Luxembourg.
Asad, M.H.M. (2024). The effect of cloud computing on accounting information quality: Empirical study in Saudia Ara-bia. International Journal of Data and Network Science, 8(3), 1369-1378. DOI: 10.5267/j.ijdns.2024.4.006
Ayman, A.A.H. (2016). The Mediating Role of IT in the Relationship between Audit Quality and Faithful Representation of Accounting Information. British Journal of Economics, Finance and Management Sciences, 13(1), 31-41.
Barney, J. B. (1991). Firm resources and sustained competitive advantage. Journal of Management, 17(1), 99–120. https://doi.org/10.1177/014920639101700108
Beest, F., Braam, G., & Boelens, S. (2009). Quality of Financial Reporting: Measuring qualitative characteristics. Nijme-gen Cent. Econ. (NiCE), Work. Pap. 9-108
Berikol, B.Z., Killi, M. (2021). The Effects of Digital Transformation Process on Accounting Profession and Accounting Education. In: Çalıyurt, K.T. (eds) Ethics and Sustainability in Accounting and Finance, 2. Accounting, Finance, Sus-tainability, Governance & Fraud: Theory and Application. Springer, Singapore. https://doi.org/10.1007/978-981-15-1928-4_13
Elsiddig Ahmed, I. (2020). The qualitative characteristics of accounting information, earnings quality, and Islamic bank-ing performance: Evidence from the gulf banking sector. International Journal of Financial Studies, 8(2), 30.https://doi.org/10.3390/ijfs8020030
Faccia, A., & Mosteanu, N. R. (2019). Accounting and blockchain technology: from double-entryto triple-entry. The Busi-ness & Management Review, 10(2), 108–116
Gajevszky, A. (2015). Assessing financial Reporting Quality: Evidence from Romania. Audit Financiar, 1(121), 1583-5812.
Gușe, G.R., & Mangiuc, M.D. (2022). Digital Transformation in Romanian Accounting Practice and Education: Impact and Perspectives. Amfiteatru Economic, 24(59), 252-267. DOI: 10.24818/EA/2022/59/252
Hair, J.F. Jr, Sarstedt, M., & Ringle, C.M. (2019b). Rethinking some of the rethinking of partial least squares structural equation modeling. European Journal of Marketing, 53(4), 566-584.
Hair, J.F., Black, W.C., Babin, B.J., & Anderson, R. (2019). Multivariate Data Analysis, 8th ed., Cengage Learning, Lon-don.
Hair, J.F., Hult, G.T.M., Ringle, C. and Sarstedt, M. (2022). A Primer on Partial Least Squares Structural Equation Mod-eling (PLS-SEM), 3rd ed., SAGE Publications, Thousand Oaks, CA.
Hilali, W. E., Manouar, A. E., & Idrissi, M. A. J. (2020). Reaching sustainability during a digital transformation: A PLS approach. International Journal of Innovation Science, 12(1), 52–79. https://doi.org/10.1108/IJIS-08-2019-0083
IASB (2008). Exposure Draft on an Improved Conceptual Framework for Financial Reporting: The Objective of Financial Reporting and Qualitative Characteristics of Decision-useful Financial Reporting Information, London.
Izvorni, Z. (2022). The Impact of Information Technology Methods on Accounting Information Quality: Empirical Evi-dence From Iran. Journal of Information and Organizational Sciences, 46(1), 63-77.https://doi.org/10.31341/jios.46.1.4
Khalil, F., Joëlle, M., & Samir, M, (2022). Digital transformation of accounting practices and behavior during COVID-19: MENA evidence. Accounting and Management Information Systems, 21(2), 236-269, 2022, DOI: http://dx.doi.org/10.24818/jamis.2022.02005
Kucherenko, T., Anishchenko, H., Melnyk, L., & Glinkowska-Krauze, B. A. (2021). Accounting Information System under the Digital Transformation. Oblik i finansi, 94, 23-29. https://doi.org/10.33146/2307-9878-2021-4(94)-23-29
Hasan, M. S. (2023). The Impact of digital transformation on the quality of financial reports a field study in a sample of banks listed in the Iraqi Stock exchange. American Journal of business management, economics and banking, 8, 101-120.
Nguyen, T., Chen, J. V., & Nguyen, T. P. H. (2021). Appropriation of accounting information system use under the new IFRS: Impacts on accounting process performance. Information & management, 58(8), 103534. https://doi.org/10.1016/j.im.2021.103534
Meraghni, O., Bekkouche, L., & Demdoum, Z. (2021). Impact of digital transformation on accounting information sys-tems–evidence from Algerian firms. Economics and Business, 35(1), 249-264. https://doi.org/10.2478/eb-2021-017https://content.sciendo.com
Peter, M. K., Kraft, C., & Lindeque, J. (2020). Strategic action fields of digital transformation: An exploration of the stra-tegic action fields of Swiss SMEs and large enterprises. Journal of Strategy and Management, 13(1), 160–180. https://doi.org/10.1108/JSMA-05-2019-0070
Phornlaphatrachakorn, K., &Kalasindhu, K. N. (2021). Digital accounting, financial reporting quality and digital trans-formation: evidence from Thai listed firms. Journal of Asian Finance, 8(8), 409-0419.
Rammal, B. H., Alkhaleefah, S. M., & Zaiter, R. K. (2023). The impact of digital transformation on financial reporting and financial performance in the public sector: a field study in the general commission for customs in iraq. Russian Law Journal, 11(5), 14-32.
Ritter, T., & Pedersen, C. L. (2020). Digitalization capability and the digitalization of business models in business-to-business firms: past, present, and future. Industrial Marketing Management, 86, 180–190. https://doi.org/10.1016/j.indmarman.2019.11.019
Sarstedt, M., Hair Jr, J. F., Cheah, J. H., Becker, J. M., & Ringle, C. M. (2019). How to specify, estimate, and validate higher-order constructs in PLS-SEM. Australasian marketing journal, 27(3), 197-211.
Shuraki, M. G., Pourheidari, O., & Azizkhani, M. (2021). Accounting comparability, financial reporting quality, and audit opinions: Evidence from Iran. Asian Review of Accounting, 29(1), 42–60. https://doi.org/10.1108/ARA-06-2020-0087
Siriyama, K.H., & Norah, A. (2017). Financial Reporting Quality: A Literature Review. International Journal of Business Management and Commerce. 2(2).
Soumia, T., & Moussa, O. (2022). A Review of the Literature on Internal Audit in the Era of Digital Transformation, Fi-nance and Business Economics Review, 6(4), 215-225.
Spremic, M. (2017). Governing digital technology–how mature IT governance can help in digital transformation?. Inter-national Journal of Economics and Management Systems, 2(1), 214-223.
Tang, Q., Chen, H., & Zhijun, L. (2008). Financial reporting quality and investor protection: a global investigation. Electronic copy available at: http://ssrn. com/abstract, 1290910, 3-50.
Troshani, I., Locke, J., & Rowbottom, N. (2019). Transformationof accounting through digital standardization: Tracing the construction of the IFRS taxonomy. Accounting, Auditing and Accountability Journal, 32(1), 133–162. https://doi.org/10.1108/AAAJ-11-2016-2794
United Union. (2022). Digital Government Reports 2022.
Weichao, L., Daoguang, Y., & Siyi, L. (2018). Accounting information comparability, demand differences and cross-firm information transfer, China Journal Of Accounting Studies, 6(3), 321–361. https://doi.org/10.1080/21697213.2018.1567113
Wiralestari, W., Rita, F., & Riski, H. (2020). The Use of Information Technology in Improving the Quality of Financial Reporting in Micro, Small and Medium Enterprises. In The 3rd green development international conferences, 2020. 10.2991/aer.k.210825.039
Word bank groupe. (2023). Digital Progress and Trends Report 2023.Washington. USA.
Yang, J., Ying, L., & Xu, X. (2024). Digital transformation and accounting information comparability. Finance Research Letters, https://doi.org/10.1016/j.frl.2024.104993.
Zhang, Z., Sun, Ch., Mikeska, M. & Vochozka, M. (2024). Does the competitive advantage of digital transformation influ-ence comparability of accounting information? Journal of Competitiveness, 16(1), 115-130. https://doi.org/10.7441/joc.2024.01.07
Al Shanti, A. M., & Elessa, M. S. (2023). The impact of digital transformation towards blockchain technology application in banks to improve accounting information quality and corporate governance effectiveness. Cogent Economics & Fi-nance, 11(1). https://doi.org/10.1080/23322039.2022.2161773
Arthur D. Little. (2021). Digital KSA: Assessment and Way Forward for the Digital Economy. Luxembourg.
Asad, M.H.M. (2024). The effect of cloud computing on accounting information quality: Empirical study in Saudia Ara-bia. International Journal of Data and Network Science, 8(3), 1369-1378. DOI: 10.5267/j.ijdns.2024.4.006
Ayman, A.A.H. (2016). The Mediating Role of IT in the Relationship between Audit Quality and Faithful Representation of Accounting Information. British Journal of Economics, Finance and Management Sciences, 13(1), 31-41.
Barney, J. B. (1991). Firm resources and sustained competitive advantage. Journal of Management, 17(1), 99–120. https://doi.org/10.1177/014920639101700108
Beest, F., Braam, G., & Boelens, S. (2009). Quality of Financial Reporting: Measuring qualitative characteristics. Nijme-gen Cent. Econ. (NiCE), Work. Pap. 9-108
Berikol, B.Z., Killi, M. (2021). The Effects of Digital Transformation Process on Accounting Profession and Accounting Education. In: Çalıyurt, K.T. (eds) Ethics and Sustainability in Accounting and Finance, 2. Accounting, Finance, Sus-tainability, Governance & Fraud: Theory and Application. Springer, Singapore. https://doi.org/10.1007/978-981-15-1928-4_13
Elsiddig Ahmed, I. (2020). The qualitative characteristics of accounting information, earnings quality, and Islamic bank-ing performance: Evidence from the gulf banking sector. International Journal of Financial Studies, 8(2), 30.https://doi.org/10.3390/ijfs8020030
Faccia, A., & Mosteanu, N. R. (2019). Accounting and blockchain technology: from double-entryto triple-entry. The Busi-ness & Management Review, 10(2), 108–116
Gajevszky, A. (2015). Assessing financial Reporting Quality: Evidence from Romania. Audit Financiar, 1(121), 1583-5812.
Gușe, G.R., & Mangiuc, M.D. (2022). Digital Transformation in Romanian Accounting Practice and Education: Impact and Perspectives. Amfiteatru Economic, 24(59), 252-267. DOI: 10.24818/EA/2022/59/252
Hair, J.F. Jr, Sarstedt, M., & Ringle, C.M. (2019b). Rethinking some of the rethinking of partial least squares structural equation modeling. European Journal of Marketing, 53(4), 566-584.
Hair, J.F., Black, W.C., Babin, B.J., & Anderson, R. (2019). Multivariate Data Analysis, 8th ed., Cengage Learning, Lon-don.
Hair, J.F., Hult, G.T.M., Ringle, C. and Sarstedt, M. (2022). A Primer on Partial Least Squares Structural Equation Mod-eling (PLS-SEM), 3rd ed., SAGE Publications, Thousand Oaks, CA.
Hilali, W. E., Manouar, A. E., & Idrissi, M. A. J. (2020). Reaching sustainability during a digital transformation: A PLS approach. International Journal of Innovation Science, 12(1), 52–79. https://doi.org/10.1108/IJIS-08-2019-0083
IASB (2008). Exposure Draft on an Improved Conceptual Framework for Financial Reporting: The Objective of Financial Reporting and Qualitative Characteristics of Decision-useful Financial Reporting Information, London.
Izvorni, Z. (2022). The Impact of Information Technology Methods on Accounting Information Quality: Empirical Evi-dence From Iran. Journal of Information and Organizational Sciences, 46(1), 63-77.https://doi.org/10.31341/jios.46.1.4
Khalil, F., Joëlle, M., & Samir, M, (2022). Digital transformation of accounting practices and behavior during COVID-19: MENA evidence. Accounting and Management Information Systems, 21(2), 236-269, 2022, DOI: http://dx.doi.org/10.24818/jamis.2022.02005
Kucherenko, T., Anishchenko, H., Melnyk, L., & Glinkowska-Krauze, B. A. (2021). Accounting Information System under the Digital Transformation. Oblik i finansi, 94, 23-29. https://doi.org/10.33146/2307-9878-2021-4(94)-23-29
Hasan, M. S. (2023). The Impact of digital transformation on the quality of financial reports a field study in a sample of banks listed in the Iraqi Stock exchange. American Journal of business management, economics and banking, 8, 101-120.
Nguyen, T., Chen, J. V., & Nguyen, T. P. H. (2021). Appropriation of accounting information system use under the new IFRS: Impacts on accounting process performance. Information & management, 58(8), 103534. https://doi.org/10.1016/j.im.2021.103534
Meraghni, O., Bekkouche, L., & Demdoum, Z. (2021). Impact of digital transformation on accounting information sys-tems–evidence from Algerian firms. Economics and Business, 35(1), 249-264. https://doi.org/10.2478/eb-2021-017https://content.sciendo.com
Peter, M. K., Kraft, C., & Lindeque, J. (2020). Strategic action fields of digital transformation: An exploration of the stra-tegic action fields of Swiss SMEs and large enterprises. Journal of Strategy and Management, 13(1), 160–180. https://doi.org/10.1108/JSMA-05-2019-0070
Phornlaphatrachakorn, K., &Kalasindhu, K. N. (2021). Digital accounting, financial reporting quality and digital trans-formation: evidence from Thai listed firms. Journal of Asian Finance, 8(8), 409-0419.
Rammal, B. H., Alkhaleefah, S. M., & Zaiter, R. K. (2023). The impact of digital transformation on financial reporting and financial performance in the public sector: a field study in the general commission for customs in iraq. Russian Law Journal, 11(5), 14-32.
Ritter, T., & Pedersen, C. L. (2020). Digitalization capability and the digitalization of business models in business-to-business firms: past, present, and future. Industrial Marketing Management, 86, 180–190. https://doi.org/10.1016/j.indmarman.2019.11.019
Sarstedt, M., Hair Jr, J. F., Cheah, J. H., Becker, J. M., & Ringle, C. M. (2019). How to specify, estimate, and validate higher-order constructs in PLS-SEM. Australasian marketing journal, 27(3), 197-211.
Shuraki, M. G., Pourheidari, O., & Azizkhani, M. (2021). Accounting comparability, financial reporting quality, and audit opinions: Evidence from Iran. Asian Review of Accounting, 29(1), 42–60. https://doi.org/10.1108/ARA-06-2020-0087
Siriyama, K.H., & Norah, A. (2017). Financial Reporting Quality: A Literature Review. International Journal of Business Management and Commerce. 2(2).
Soumia, T., & Moussa, O. (2022). A Review of the Literature on Internal Audit in the Era of Digital Transformation, Fi-nance and Business Economics Review, 6(4), 215-225.
Spremic, M. (2017). Governing digital technology–how mature IT governance can help in digital transformation?. Inter-national Journal of Economics and Management Systems, 2(1), 214-223.
Tang, Q., Chen, H., & Zhijun, L. (2008). Financial reporting quality and investor protection: a global investigation. Electronic copy available at: http://ssrn. com/abstract, 1290910, 3-50.
Troshani, I., Locke, J., & Rowbottom, N. (2019). Transformationof accounting through digital standardization: Tracing the construction of the IFRS taxonomy. Accounting, Auditing and Accountability Journal, 32(1), 133–162. https://doi.org/10.1108/AAAJ-11-2016-2794
United Union. (2022). Digital Government Reports 2022.
Weichao, L., Daoguang, Y., & Siyi, L. (2018). Accounting information comparability, demand differences and cross-firm information transfer, China Journal Of Accounting Studies, 6(3), 321–361. https://doi.org/10.1080/21697213.2018.1567113
Wiralestari, W., Rita, F., & Riski, H. (2020). The Use of Information Technology in Improving the Quality of Financial Reporting in Micro, Small and Medium Enterprises. In The 3rd green development international conferences, 2020. 10.2991/aer.k.210825.039
Word bank groupe. (2023). Digital Progress and Trends Report 2023.Washington. USA.
Yang, J., Ying, L., & Xu, X. (2024). Digital transformation and accounting information comparability. Finance Research Letters, https://doi.org/10.1016/j.frl.2024.104993.
Zhang, Z., Sun, Ch., Mikeska, M. & Vochozka, M. (2024). Does the competitive advantage of digital transformation influ-ence comparability of accounting information? Journal of Competitiveness, 16(1), 115-130. https://doi.org/10.7441/joc.2024.01.07