The purpose of this research studies the impact of business intelligence on the financial reporting quality of listed companies in the Tehran Stock Exchange using structural equation modeling. The instruments of this research were the business Intelligence Questionnaire (Provich, 2012) and the financial statements of listed companies in The Tehran Stock Exchange to study of the financial report...

Investment in information technology (IT) has been growing rapidly and one key reason for investing in IT is to improve information quality (IQ). Timeliness is an important IQ dimension that often needs to be improved for decision making. Especially in the era of big data, timeliness becomes more valued because of challenges of massive data size and high dimensionality. Many financial analyses ...

In order for financial information to be used by investors take informed decisions, it should characterized its relevance and faithful representation. times of crisis, investors’ demand reliance on will higher in reduce the level uncertainty asymmetry increase their confidence management’s performance. The objective this study is investigate analyze impact quality limited review reports, measur...

The purpose of this research is to provide a model for reporting quality of financial information based on behavioral and value accounting of listed companies in Tehran Stock Exchange which is based on Structural Equation Modeling. This research in terms of applied purpose is applied research and in terms of data collection method is post-semi experimental research in the field of proofing acco...

We examine the association between employee quality and financial reporting outcomes. Using the average workforce education level in MSA(s) where the firm operates as a proxy for employee quality, we find that firms with a high-quality workforce exhibit higher accruals quality, fewer internal control violations, and fewer restatements. These firms also issue superior management forecasts, in te...

This study aims to examine the effect of influence quality human resources, internal control systems and utilization information technology on timely reporting zakat funds in Baitul Mal Kota Lhokseumawe. The data used this were primary by distributing questionnaires 32 employees Lhokseumawe which as research samples. Data processing is performed with help multiple linear regression equation mod...

Using a scoring system, this paper provides a comparative assessment of the quality of data between XBRL formatted financial reports and non-XBRL financial reports. It shows a major improvement in the quality of data of XBRL formatted financial reports. Although XBRL formatted financial reports do not show much advantage in the quality at the beginning, XBRL financial reports lately display a l...