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Sponsored AI Networking Cookbook: Practical recipes for AI-assisted network automation and development AI Networking Cookbook: Practical recipes for AI-assisted network automation and development

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Mathias Avendei

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Open access Aug 2026

Artificial Intelligence and Financial Reporting Quality in Nigerian Deposit Money Banks: An Empirical Analysis

This study examines the impact of Artificial Intelligence (AI) on financial reporting quality in Nigerian Deposit Money Banks (DMBs). The rapid advancement of digital technologies has transformed accounting systems, auditing procedures, and financial reporting practices across the banking sector. Despite increasing adoption of AI-driven accounting systems, empirical evidence regarding their influence on financial reporting quality in Nigeria remains limited. This study adopts a quantitative research design using secondary data obtained from annual reports of selected Nigerian Deposit Money Banks between 2018 and 2025. The study employs descriptive statistics, correlation analysis, and multiple regression analysis to investigate the relationship between AI adoption indicators and financial reporting quality proxies. Findings reveal that AI adoption significantly improves reporting accuracy, timeliness, transparency, and audit quality among Nigerian banks. The study also identifies challenges such as cybersecurity threats, high implementation costs, inadequate technical expertise, and regulatory limitations. The study concludes that Artificial Intelligence has substantial positive effects on financial reporting quality in Nigerian Deposit Money Banks. The study recommends increased investment in 1.0 Introduction AI infrastructure, regulatory reforms, digital accounting education, and enhanced cybersecurity frameworks.

Mathias Avendei · 0 citations
Open access Aug 2026

Accounting Automation and Financial Reporting Quality in Nigeria

Purpose: This opinion paper critically examined the relationship between accounting automation and financial reporting quality in Nigeria, emphasizing the evolving dynamics introduced by digital technologies in the accounting profession. Design/methodology/approach: Drawing from a rich array of empirical studies, institutional reports, and theoretical insights, the paper explored how Automated Accounting Systems (AAS) such as the Integrated Payroll and Personnel Information System (IPPIS), Treasury Single Account (TSA), and Government Integrated Financial Management Information System (GIFMIS) have transformed financial reporting in both public and private sectors. Findings: It highlighted the positive impact of automation on audit independence, particularly program, investigative, and reporting independence, as well as the enhanced accuracy, efficiency, and transparency associated with digital accounting platforms. Limitations and Research implications: The paper acknowledged critical concerns such as job displacement, increased risks of cyber fraud, and the widening skills gap among accounting professionals, suggesting the need for continuous system improvement and human capacity development. Practical Implications: Automation must not compromise auditor independence or public trust in financial reports. Ethical safeguards, training, and technological upgrades are essential for sustainable financial reporting quality. Originality/value: Grounded in the Technology Acceptance Model (TAM) and Agency Theory, this paper contributes to scholarly and policy debates on digital transformation in accounting and its implications for accountability, transparency, and sustainable development.

Mathias Avendei · 0 citations

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