Journal of Information System and Technology Auditing

Journal of Information System and Technology Auditing

The Role of Business Intelligence Data Analysis Technology in Improving Financial Reporting Quality

Document Type : Original Article

Authors
1 Department of Accounting, NT.C., Islamic Azad University, Tehran, Iran
2 Department of Accounting & Auditing, Faculty of Management, NT.C., Islamic Azad University, Tehran, Iran
Abstract
This study investigated the role of business intelligence in improving financial reporting quality. The study was conducted using a survey method. The statistical sample includes finance and accounting managers and supervisors in 384 listed firms at TSE & OTC. The research instruments were standard questionnaire on business intelligence and financial reporting quality. The data were analyzed using LISREL software and based on the confirmatory factor analysis approach and the structural equation modeling method. The findings showed that business intelligence has a significant effect on improving financial reporting quality. Also, further analyses were conducted on business intelligence sub-criteria including data integration, analytical capabilities, information content quality, information access quality, information use in the business process, and analytical decision-making culture. Evidence suggests that business intelligence sub-criteria also have significant impact on improving financial reporting quality. The results of the path analysis showed that analytical decision-making culture and information access quality have the greatest impact on the financial reporting quality. In addition, analytical capabilities have the least impact on financial reporting quality. As a whole, the findings indicate that the use of business intelligence creates a more comprehensive view of financial processes and more accurate financial reporting.
Keywords

Subjects


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Volume 1, Issue 1 - Serial Number 1
April 2025
Pages 145-175

  • Receive Date 21 May 2025
  • Revise Date 18 August 2025
  • Accept Date 06 September 2025
  • Publish Date 22 June 2025