THE EFFECT OF DATA ANALYTICS ON FINANCIAL REPORTING QUALITY
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Abstract:
This research explores the effect of data analytics on financial reporting quality in Kano State, Nigeria. The objectives are to: (1) evaluate how data analytics improves the accuracy of financial reports, (2) assess the impact on the timeliness of financial reporting, and (3) analyze the overall enhancement in reporting quality due to data analytics. A survey design was employed to gather data from financial professionals and IT experts. The sample size, determined using Taro Yamane's formula, ensures statistical significance. Zenith Bank Plc was chosen as the case study due to its advanced data analytics initiatives. The reliability coefficient score of the survey was 0.92. Findings reveal that data analytics significantly enhances the accuracy, timeliness, and overall quality of financial reports. It is recommended that companies in Kano State invest in data analytics technologies and training to leverage these benefits in financial reporting.
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