Cloud Accounting and Financial Reporting Quality of Selected Deposit Money Banks in Nigeria

IF 3 Q2 BUSINESS, FINANCE Journal of Public Budgeting, Accounting and Financial Management Pub Date : 2023-10-13 DOI:10.56201/jafm.v9.no9.2023.pg27.41

Dorathy Christopher Akpan, Abasiofon Inimfon Ubokudom, Nkereuwem James Udiong, Rita Etop Akpanowo

引用次数: 0

Abstract

This study examined the effect of cloud accounting on financial reporting quality of selected deposit money banks in Nigeria. Platform as a service (Paas), network as a service (Naas) and software as a service (Saas) were the cloud accounting proxies employed to ascertain their effects on financial reporting quality. The research design adopted in this study was the survey research

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尼日利亚部分存款银行的云会计和财务报告质量

本研究考察了云会计对尼日利亚选定的存款银行财务报告质量的影响。平台即服务(Paas)、网络即服务(Naas)和软件即服务(Saas)是用来确定其对财务报告质量影响的云会计代理。本研究采用的研究设计是调查研究

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来源期刊

Journal of Public Budgeting, Accounting and Financial Management Social Sciences-Public Administration

CiteScore

7.80

自引率

19.40%

发文量

期刊介绍： Published four times a year, the Journal of Public Budgeting, Accounting & Financial Management (JPBAFM) is an international refereed journal which aims at advancement and dissemination of research in the field of public budgeting, accounting, auditing, financial and performance management. The journal is committed to be an outlet for rigorous conceptual and empirical works aimed at challenging and innovating the field of accounting, management and governance in entities operating in the public sphere or public-private sphere (territorial government entities, universities, schools, hospitals as well as state-owned enterprises, hybrid organizations, public and private partnerships, non-profit organizations, NGOs, etc.).

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