Accounting studies neglected to link corporate social responsibility to accounting information, the theoretical background revealed the study gap and the paper referred to it in the question: Do the corporate social responsibility CSR dimensions affect the accounting information quality? The study aimed to reveal the effect of corporate social responsibility dimensions (economic, ethical, legal, and philanthropic) on accounting information quality (relevance and reliability) in banks in the Riyadh Governorate in Saudi Arabia. The researcher used a questionnaire to collect data from the study sample, and the data analysis was done using SPSS and smart partial least squares (pls), and its reliability and validity have been confirmed. Result revealed a positive effect of CSR (economic, ethical) dimension on the relevance of accounting information, a negative effect of CSR Legal dimension on the relevance of accounting information, and no effect of CSR philanthropic dimension on the relevance of accounting information, a positive effect of CSR (ethical, philanthropic) dimension on the reliability of accounting information and no effect of CSR economic and legal dimension on the reliability of accounting information.

Organizational culture has been documented as a driving force of the acceptance of accounting information systems in business and accounting information quality; whereas accounting information quality as a causation of the acceptance of accounting information systems in business. The acceptance of accounting information systems in business could mediate the causal connection from organizational culture to accounting information quality. Nonetheless, nearly none of the projects has assessed the mediating role of the acceptance of accounting information systems in business, especially in Vietnam as a developing country. The current research tries to investigate the mediation of the acceptance of accounting information systems in business in the research model. The findings indicate that the acceptance of accounting information systems in business transmits part of the influence of organizational culture on accounting information quality. The current research could make some contributions to how executives ought to decide on organizational culture as well as on the acceptance of accounting information systems in business so that their organizational performance could be improved.

This study aimed to investigate the mediating effect of information technology on the relationship between internal control system's costs and enhancing confidence in the quality of accounting information in banks working in Jordan. To achieve the objectives of the study, the researchers designed a 56-items questionnaire and 200 versions of this questionnaire were distributed on a random sample from the study population represented by all employees of the internal control departments in banks operating in Jordan, and 152 questionnaires were retrieved, and 4 questionnaires were excluded because they were not valid for analysis so, the valid questionnaires for analysis were 148 questionnaires. Effect was assessed using the Multiple Regression Analysis and after the appropriate statistical treatment, the study concluded with a group of results the most important among which that there was a mediating effect of information technology on the relationship between internal control system's costs and increasing confidence in accounting information in banks working in Jordan in terms of internal control environment costs, internal control activities' costs, internal risk assessment's costs, internal monitoring and follow-up costs, information and internal communication costs among banks working in Jordan that use internal control systems. In light of the results revealed, the researchers recommended the need for implementing internal control systems within certain cost limits in banks because of their significant role in increasing confidence in accounting information through the aforementioned variables.

This paper aims to study the effect of using information technology on the quality of the accounting information by studying the dimensions of information technology (collecting, processing, storing, and sending data, and information) with a field study on the Nile Bank in Sudan. The researchers followed some descriptive analytical approach to conduct the field study. Researchers distributed (120) questionnaires and (104) of them were collected. The study concluded that dimensions of information technology (collecting, processing, storing, and transmitting data, and information) impact the dimensions of accounting information quality (relevance, reliability, understandability, consistency, comparability).