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 present study intends to analyze the factors affecting the performance of the local government of North Sulawesi. The population of this study includes the members of the Regional People’s Representative Assembly and the leaders of Regional Apparatus Organizations managing the Regional Revenue and Expenditure Budget (APBD). Those Regional Apparatus Organizations include Education and Culture Office, Health Office, Regional Revenue Service, Tourism Office, Public Works Office, and Auditor Inspectorate of North Sulawesi Province. The sampling technique used is the saturated sampling technique. Data collection techniques employed consist of an interview, documentation study, and questionnaire dissemination. The analysis is conducted using Partial Least Square (PLS). Based on the analysis, we found that public participation has a significant effect on the transparency of financial management; the internal control system has a significant effect on local government performance; the internal control system has a significant effect on public accountability; the internal control system has a significant effect on the quality of financial reports, and public accountability has a significant effect on the performance of local governments. However, public participation has no significant effect on local government performance; public participation has no significant effect on public accountability; public participation has no significant effect on the quality of financial reports; the internal control system has no significant effect on financial management transparency; financial management transparency has no significant effect on local government performance, and the quality of financial reports has no significant effect on local government performance. This study also reveals that public accountability is the mediating variable between the internal control system and local government performance.

This study aimed at testing the potential impact of the disclosure of the main variables of sustainable development on the quality of financial reports, in a developing country, Iraq, where there is a lack of research in this area. To achieve its goal this study relied on an analysis of a sample from 91 financial reports of the Iraqi commercial banks listed on the Iraq Stock Exchange during the period 2012-2018. Our results prove that disclosure of the dimensions of sustainable development as a whole has a positive impact on the quality of financial reports in commercial banks in Iraq. The paper recommends conducting more research and studies on the dimensions of sustainable development in the future for other sectors such as industrial and service sectors linking it with other variables such as the cost of capital, or inconsistency of information.