{"id":"https://openalex.org/W7217815780","doi":null,"title":"Big Data Analytics and Financial Reporting Quality","display_name":"Big Data Analytics and Financial Reporting Quality","publication_year":2026,"publication_date":"2026-04-07","ids":{"openalex":"https://openalex.org/W7217815780"},"language":"en","primary_location":{"id":"pmh:oai:ojs2.oer.tsuniversity.edu.ng:article/1995","doi":null,"is_oa":true,"landing_page_url":"https://oer.tsuniversity.edu.ng/index.php/jjsms/article/view/1995","pdf_url":"https://oer.tsuniversity.edu.ng/index.php/jjsms/article/download/1995/1672","source":{"id":"https://openalex.org/S7407062953","display_name":"JALINGO JOURNAL OF SOCIAL AND MANAGEMENT SCIENCES","issn_l":"2659-0131","issn":["2659-0131","3026-9180"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I3133101575","host_organization_name":"Taraba State University","host_organization_lineage":["https://openalex.org/I3133101575"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2659-0131","raw_type":"info:eu-repo/semantics/article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://oer.tsuniversity.edu.ng/index.php/jjsms/article/download/1995/1672","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5123289689","display_name":"Eguono Evi Ejuvwiekoko","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I3129425364","display_name":"Western Delta University","ror":"https://ror.org/05pvbk494","country_code":"NG","type":"education","lineage":["https://openalex.org/I3129425364"]}],"countries":["NG"],"is_corresponding":false,"raw_author_name":"Ejuvwiekoko, Eguono Evi","raw_affiliation_strings":["Department of Accounting and Finance , Western Delta University , Oghara , Delta State"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting and Finance , Western Delta University , Oghara , Delta State","institution_ids":["https://openalex.org/I3129425364"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5005051757","display_name":"Oghenevabaire EFEVBERHA-OGODO","orcid":"https://orcid.org/0009-0004-4384-303X","observed_orcids":["https://orcid.org/0009-0004-4384-303X"]},"institutions":[{"id":"https://openalex.org/I3129425364","display_name":"Western Delta University","ror":"https://ror.org/05pvbk494","country_code":"NG","type":"education","lineage":["https://openalex.org/I3129425364"]}],"countries":["NG"],"is_corresponding":false,"raw_author_name":"Efevberha-Ogodo, Oghenevbaire","raw_affiliation_strings":["Department of Accounting and Finance , Western Delta University , Oghara , Delta State"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting and Finance , Western Delta University , Oghara , Delta State","institution_ids":["https://openalex.org/I3129425364"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I3129425364"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13794","display_name":"Financial Reporting and XBRL","score":0.5346999764442444,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13794","display_name":"Financial Reporting and XBRL","score":0.5346999764442444,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11891","display_name":"Big Data and Business Intelligence","score":0.1266999989748001,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14280","display_name":"Big Data Technologies and Applications","score":0.12269999831914902,"subfield":{"id":"https://openalex.org/subfields/1802","display_name":"Information Systems and Management"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/big-data-analytics","display_name":"big data analytics","score":1.0},{"id":"https://openalex.org/keywords/financial-reporting-quality","display_name":"financial reporting quality","score":1.0},{"id":"https://openalex.org/keywords/institutional-theory","display_name":"institutional theory","score":0.9950000047683716},{"id":"https://openalex.org/keywords/financial-reporting-timeliness","display_name":"financial reporting timeliness","score":0.6309999823570251},{"id":"https://openalex.org/keywords/transparency","display_name":"transparency","score":0.527999997138977},{"id":"https://openalex.org/keywords/data-quality","display_name":"data quality","score":0.8640000224113464},{"id":"https://openalex.org/keywords/data-security","display_name":"data security","score":0.9789999723434448},{"id":"https://openalex.org/keywords/regulatory-compliance","display_name":"regulatory compliance","score":0.9980000257492065},{"id":"https://openalex.org/keywords/role-of-accountants","display_name":"role of accountants","score":0.6629999876022339},{"id":"https://openalex.org/keywords/accounting-staff-training","display_name":"accounting staff training","score":0.5690000057220459}],"concepts":[{"id":"https://openalex.org/C75684735","wikidata":"https://www.wikidata.org/wiki/Q858810","display_name":"Big data","level":2,"score":0.8651999831199646},{"id":"https://openalex.org/C79158427","wikidata":"https://www.wikidata.org/wiki/Q485396","display_name":"Analytics","level":2,"score":0.6606000065803528},{"id":"https://openalex.org/C24756922","wikidata":"https://www.wikidata.org/wiki/Q1757694","display_name":"Data quality","level":3,"score":0.4424000084400177},{"id":"https://openalex.org/C2522767166","wikidata":"https://www.wikidata.org/wiki/Q2374463","display_name":"Data science","level":1,"score":0.4318999946117401},{"id":"https://openalex.org/C175801342","wikidata":"https://www.wikidata.org/wiki/Q1988917","display_name":"Data analysis","level":2,"score":0.4237000048160553},{"id":"https://openalex.org/C2767350","wikidata":"https://www.wikidata.org/wiki/Q6662173","display_name":"Business intelligence","level":2,"score":0.41290000081062317},{"id":"https://openalex.org/C37952496","wikidata":"https://www.wikidata.org/wiki/Q5001829","display_name":"Business analytics","level":4,"score":0.38690000772476196},{"id":"https://openalex.org/C139043278","wikidata":"https://www.wikidata.org/wiki/Q837171","display_name":"Financial services","level":2,"score":0.38449999690055847},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.38199999928474426},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.3758000135421753},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.374099999666214},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.34439998865127563},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.3391000032424927},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.33070001006126404},{"id":"https://openalex.org/C71199308","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Accounting management","level":3,"score":0.3181000053882599},{"id":"https://openalex.org/C14224292","wikidata":"https://www.wikidata.org/wiki/Q13600188","display_name":"Conceptual framework","level":2,"score":0.3167000114917755},{"id":"https://openalex.org/C544937707","wikidata":"https://www.wikidata.org/wiki/Q949180","display_name":"Financial accounting","level":3,"score":0.3037000000476837},{"id":"https://openalex.org/C56739046","wikidata":"https://www.wikidata.org/wiki/Q192060","display_name":"Knowledge management","level":1,"score":0.27469998598098755},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.26980000734329224},{"id":"https://openalex.org/C2781027943","wikidata":"https://www.wikidata.org/wiki/Q192907","display_name":"Financial statement","level":3,"score":0.26820001006126404},{"id":"https://openalex.org/C516187249","wikidata":"https://www.wikidata.org/wiki/Q10719477","display_name":"Web analytics","level":5,"score":0.26809999346733093},{"id":"https://openalex.org/C196879817","wikidata":"https://www.wikidata.org/wiki/Q872685","display_name":"Data governance","level":4,"score":0.2621000111103058}],"mesh":[],"locations_count":1,"locations":[{"id":"pmh:oai:ojs2.oer.tsuniversity.edu.ng:article/1995","doi":null,"is_oa":true,"landing_page_url":"https://oer.tsuniversity.edu.ng/index.php/jjsms/article/view/1995","pdf_url":"https://oer.tsuniversity.edu.ng/index.php/jjsms/article/download/1995/1672","source":{"id":"https://openalex.org/S7407062953","display_name":"JALINGO JOURNAL OF SOCIAL AND MANAGEMENT SCIENCES","issn_l":"2659-0131","issn":["2659-0131","3026-9180"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I3133101575","host_organization_name":"Taraba State University","host_organization_lineage":["https://openalex.org/I3133101575"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2659-0131","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"pmh:oai:ojs2.oer.tsuniversity.edu.ng:article/1995","doi":null,"is_oa":true,"landing_page_url":"https://oer.tsuniversity.edu.ng/index.php/jjsms/article/view/1995","pdf_url":"https://oer.tsuniversity.edu.ng/index.php/jjsms/article/download/1995/1672","source":{"id":"https://openalex.org/S7407062953","display_name":"JALINGO JOURNAL OF SOCIAL AND MANAGEMENT SCIENCES","issn_l":"2659-0131","issn":["2659-0131","3026-9180"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I3133101575","host_organization_name":"Taraba State University","host_organization_lineage":["https://openalex.org/I3133101575"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2659-0131","raw_type":"info:eu-repo/semantics/article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7217815780.pdf","grobid_xml":"https://content.openalex.org/works/W7217815780.grobid-xml"},"referenced_works_count":1,"referenced_works":["https://openalex.org/W2559405577"],"related_works":["https://openalex.org/W2892009419","https://openalex.org/W4404521564","https://openalex.org/W4283831931","https://openalex.org/W3091463381","https://openalex.org/W4415268907","https://openalex.org/W4383105961","https://openalex.org/W4411364709","https://openalex.org/W4398198258","https://openalex.org/W4386010746","https://openalex.org/W7154909824"],"abstract_inverted_index":{"The":[0,81],"study":[1,61,82],"examined":[2],"big":[3,16,41,74,88,148,172,244],"data":[4,17,29,42,63,75,89,115,149,180,193,212,245],"analytics":[5,18,30,43,76,90,116,150,213],"and":[6,51,66,77,100,128,143,162,182,196,208,238],"financial":[7,20,34,78,93,108,122,153,159,175],"reporting":[8,35,79,94,109],"quality.":[9,80],"It":[10,155],"highlights":[11],"the":[12,38,45,49,84,111,169,203,231],"transformative":[13],"potential":[14],"of":[15,28,47,53,87,107,114,171,220,226,233,240],"on":[19,243],"reporting.":[21,154],"There":[22],"are":[23],"debates":[24],"that":[25,40,228],"modern":[26,112],"techniques":[27,113],"would":[31],"possibly":[32],"affect":[33],"quality":[36,95,127],"with":[37],"notion":[39],"has":[44,214],"capacity":[46],"changing":[48],"functions":[50],"roles":[52],"accountants,":[54],"thereby":[55],"creating":[56],"more":[57,129],"value":[58,130],"added.":[59,131],"This":[60,132],"implores":[62],"duality":[64],"theory":[65,68],"institutional":[67],"to":[69,73,124,168],"establish":[70],"its":[71],"relevance":[72],"highlighted":[83],"positive":[85],"implication":[86],"in":[91,187,217],"improving":[92],"through":[96],"enhanced":[97],"timeliness,":[98],"accuracy":[99],"transparency.":[101],"However,":[102],"there":[103],"is":[104,225],"slow":[105],"integration":[106],"into":[110],"which":[117],"makes":[118],"it":[119,224],"difficult":[120],"for":[121,205],"reports":[123],"achieve":[125],"higher":[126],"conceptual":[133],"paper":[134],"adopts":[135],"a":[136],"qualitative":[137],"approach":[138],"involving":[139],"critical":[140],"analysis,":[141],"literature":[142],"theoretical":[144],"exploration":[145],"describing":[146],"how":[147,157,174,190],"can":[151,177,199],"enhance":[152],"interrogates":[156],"various":[158],"accounting":[160,176,249],"procedures":[161],"practices":[163],"could":[164],"be":[165,200],"affected":[166],"due":[167],"introduction":[170],"data;":[173],"develop":[178],"large":[179],"banks":[181],"adapt":[183],"new":[184],"business":[185],"models":[186],"their":[188,241],"analytics;":[189],"challenges":[191],"like":[192],"quality,":[194],"security":[195],"regulatory":[197],"compliance":[198],"tackled":[201],"alongside":[202],"implications":[204],"practice,":[206],"academics":[207],"future":[209],"research.":[210],"Big":[211],"become":[215],"necessary":[216],"resolving":[218],"all":[219],"these":[221],"questions.":[222],"Thus,":[223],"importance":[227],"organizations":[229],"imbed":[230],"culture":[232],"employing":[234],"qualified":[235],"personnel,":[236],"training":[237],"retraining":[239],"staff":[242,248],"analytics,":[246],"including":[247],"department.":[250]},"counts_by_year":[],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2026-10-03T00:00:00"}
