This study develops and empirically tests a conceptual model that positions audit quality (AQ) as a direct driver of the financial integrity (PFI) of small and medium-sized enterprises (SMEs) in Saudi Arabia and examines digital accounting (DA) as a mediating variable. Based on agency theory, signaling theory, and a resource-based firm perspective, we hypothesize that (i) higher audit quality improves PFI; (ii) reliance on DA enhances audit effectiveness; and (iii) the relationship between audit quality and an enterprise's financial integrity is partially mediated by DA. Using a multi-stage survey of 180 SMEs managers, auditors, and finance officers in Saudi Arabia SMEs, structural equation modeling (SEM) was employed to test the hypotheses. The results confirm a strong positive effect of application quality on PFI and reveal an indirect effect of DA. The findings underscore that digital accounting not only automates bookkeeping processes but also reshapes the audit process, enhancing the quality of audit evidence, enabling real-time monitoring, and focusing on risk. This study contributes theoretically to clarifying the complex interaction between audit quality, financial integrity, particularly in light of the rapid digital transformation of emerging markets. Practically, it offers valuable insights for Saudi policymakers, SMEs managers, and financial auditors on how to leverage audit quality and digital accounting in ensuring financial soundness and the successful implementation of Vision 2030 projects.

This study aimed to determine the impact of digital transformation (DT) and digital accounting (DA) on the financial reports quality (FRQ) in companies listed in the Saudi capital market. Data were collected using a questionnaire distributed via email. The research sample consisted of 116 individuals, including accountants and executive directors in companies listed. The study adopted the smart PLS method to test hypotheses. The study found that there is an incomplete positive relationship between digital transformation and the quality of financial reports through the positive impact on the characteristics of relevance and understandability, as well as the existence of a complete positive relationship between digital accounting and the FRQ through the impact on all characteristics of accounting information.

This paper Exploration effect of digital taxation and digital accounting on customs efficiency and corporate sustainability at customs ports. Traditional tax and accounting procedures have undergone a radical transformation thanks to digital technology, which also provides more efficient methods that can have a big influence on customs operations. This article tries to clarify the interconnectivity between digital taxes, digital accounting, and the customs environment by a detailed analysis of customs-related factors such as compliance, efficiency, and sustainability. By automating compliance checks and streamlining tax-related activities, digital taxation is shown to considerably improve customs efficiency and efficiently comply with sustainability goals. Digital accounting simultaneously increases data accuracy and process efficiency, enhancing the sustainability of customs ports and significantly enhancing customs efficiency. The results of this study have significance for both customs agencies and businesses, offering the possibility of improving operational effectiveness, compliance observance, and sustainability practices. However, the necessity for continual research that concentrates on cutting-edge technology and legal frameworks is highlighted by several restrictions. By offering actual proof of the beneficial effects of digital technology on customs operations and sustainability, this study adds to the body of knowledge and lays the groundwork for further in-depth investigations.