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 states that digital governance is important for improving disclosure and transparency, which is reflected in the quality of financial reports.
Why the authors say this matters
The authors conclude that strengthening digital governance may improve accounting information quality, disclosure, and transparency in bank reporting. They also suggest that banks should keep up with rapid information technology development through better digital accounting tools and procedures.
What the researchers tested
The researchers used a descriptive-analytical approach 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, and analyzed the data with regression analysis using IBM SPSS 31.
What worked and what didn't
The findings indicate 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 null or non-significant results.
What to keep in mind
The available summary does not describe detailed limitations beyond noting that this is the first study, according to the author’s knowledge, to address digital governance and accounting information quality in the Saudi banking sector. The abstract also does not provide effect sizes, the exact regression outputs, or bank-by-bank results.
Key points
- Digital governance was found to have a statistically significant impact on accounting information quality in Saudi banks.
- The study says digital governance can improve disclosure and transparency in financial reports.
- The field study covered 319 managers and department heads in 12 banks during 2024-2025.
- Regression analysis was used to test the study’s hypotheses.
- The abstract recommends stronger digital governance and better digital accounting tools.
Disclosure
- Research title:
- Digital governance was linked to better accounting information quality in Saudi banks
- Authors:
- Nagat Marie Younis
- Publication date:
- 2026-02-16
- DOI:
- 10.58691/man/215698
- OpenAlex record:
- View
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