Quality - Access to Success | 2026
Authors: Sayedahmed N.; Qushtom T.F.A.
DOI: 10.47750/QAS/27.211.04
Journal: Quality - Access to Success
Year: 2026
Publisher: SRAC - Romanian Society for Quality
Document Type: Article
Open Access: All Open Access; Gold Open Access
Cited by: 0
This study aims to investigate the role of internal auditing as a tool for governance of big data and how it impacts on accounting information quality. To achieve the study objectives, it utilized a survey for a sample of 200 accounting practitioners in both professional and academic fields, where response rate was 87% (174 forms retrieved). The results show significant effect of big data governance on quality of accounting information. The study recommends to develop the skills and abilities of internal auditors to deal efficiently and effectively with big data characteristics, and to make use of its added value to improve quality of accounting information, that is presented in financial statements for different stakeholders. Also, companies should invest heavily in developing their employees, especially internal auditors and accountants; who can utilize the accounting reports for reviewing the preparation of social and environmental reports; which adds value to financial reporting, and can help auditors in providing additional consulting as well as to help in the planning process for the business. © 2026, SRAC - Romanian Society for Quality. All rights reserved.
accounting information quality; artificial intelligence; Big data governance; internal auditing