أثر الإفصاح المحاسبي الإلكتروني على جودة المعلومات المحاسبية : دراسة ميدانية على البنوك السعودية

الملخص EN

The study aimed to know the impact of electronic accounting disclosure on the quality of accounting information in Saudi banks, the study relied on the inductive approach and the descriptive analytical approach, and to achieve the objectives of the study, a questionnaire was distributed to the study population, which consisted of 11 local banks.

the study reached a set of results, the most important of which are from the respondents' point of view : that electronically published accounting information that can be verified reduces the risk of financial errors, and also that electronically published accounting information helps to increase the value of information by delivering it faster to its users, as well as that electronically published accounting information facilitates the comparison process for users, and finally electronically published accounting information helps to be stable in the practical application of accounting procedures.

the results of the hypotheses of the study appeared as follows : there is a strong positive relationship of statistical significance between electronic accounting disclosure and each of the following characteristics of accounting information : (reliability, relevance, comparability, stability).

the study recommended a number of recommendations, including : attention to the continuous development and improvement of their websites, as well as the development of programs and applications for information security and integrity, in addition to directing banks' focus towards appointing supervisory bodies to verify the security of electronically disclosed accounting information, as well as the need to work on qualifying accountants and auditors in the field of information technology.

at the end of the study, the researcher recommended conducting more studies on electronic accounting disclosure with the use of other dependent variables, in addition to conducting studies focusing on the factors that affect electronic accounting disclosure.