What the study found
The study found a statistically significant relationship between digital governance and the quality of accounting information in Saudi banks. It also indicates that digital governance is associated with higher disclosure and transparency, which the authors say is reflected in financial report quality.
Why the authors say this matters
The authors conclude that improving digital governance may help raise the quality of accounting information in banks. They suggest this could support better disclosure and transparency in financial reports.
What the researchers tested
The researchers used a descriptive-analytical approach to build the theoretical framework and conducted a field study in 12 banks during 2024-2025. They surveyed 319 financial managers, branch managers, heads of financial departments, and heads of electronic services departments, then analyzed the data with regression analysis using IBM SPSS 31.
What worked and what didn't
The analysis indicated a statistically significant impact of digital governance on accounting information quality in banks listed on the Saudi Stock Market. The abstract does not report any tested factors that failed to show an effect.
What to keep in mind
The summary does not describe detailed study limitations beyond the authors' note that this work is the first, according to their knowledge, to address digital governance and accounting information quality in the Saudi banking sector. It also states that the study is the first to consider all dimensions of the qualitative characteristics of accounting information, but no further caveats are given.
Key points
- Digital governance showed a statistically significant impact on accounting information quality in Saudi banks.
- The study links digital governance with greater disclosure and transparency in financial reports.
- Data came from 319 managers and department heads in 12 banks during 2024-2025.
- Regression analysis was performed using IBM SPSS 31.
- The authors say the study is the first, to their knowledge, on this topic in the Saudi banking sector.
Disclosure
- Research title:
- Digital governance is linked to better accounting information quality in Saudi banks
- Authors:
- Nagat Marie Younis
- Publication date:
- 2026-02-16
- OpenAlex record:
- View
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