Digital governance is linked to better accounting information quality in Saudi banks

What the study found: The study found a statistically significant relationship between digital governance and accounting information quality in Saudi banks. It also states that digital governance is associated with higher disclosure and transparency and, in turn, better financial report quality.
Why the authors say this matters: The authors suggest that improving digital governance and updating banking transactions digitally may help raise accounting information quality. They also conclude that better digital governance can support 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. The sample included 319 financial managers, branch managers, heads of financial departments, and heads of electronic services departments, and the data were analyzed with regression analysis in IBM SPSS 31.
What worked and what didn't: The analysis indicated a statistically significant impact between digital governance and accounting information quality in banks listed on the Saudi Stock Market. The abstract does not describe any intervention that failed or any comparison showing a null result.
What to keep in mind: The available summary does not describe detailed limitations beyond noting the study’s scope and novelty. It says this was the first study, to the author’s knowledge, to address digital governance and accounting information quality in the Saudi banking sector and to cover all listed qualitative characteristics of accounting information.

Key points

• Digital governance showed a statistically significant impact on accounting information quality in Saudi banks.
• The findings link digital governance with higher disclosure, transparency, and financial report quality.
• The study surveyed 319 bank managers and department heads across 12 banks in 2024–2025.
• Regression analysis was conducted using IBM SPSS 31.
• The abstract recommends enhancing digital governance, updating banking transactions digitally, and developing accounting tools.