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

 Broadly, the study examined the impact of digitalized accounting techniques on financial reporting quality of selected money deposit banks in Nigeria. Specifically, this study ascertained the impact of artificial intelligence, big data and internet-of-things on financial reporting quality of deposit money banks in Nigeria. The study employed descriptive survey research design where structured questionnaires involving a 5 point Likert scale option were utilized to gather primary data from the respondents. The collected data were descriptively analyzed, while multiple regression model involving ordinary least square (OLS) technique was adopted to test the hypotheses at 5% level of significance with the aid of statistical packages for social sciences (SPSS). The findings revealed that Artificial Intelligence (AI), big data (BD) and internet of things (IoTs) have significant positive impact on the financial reporting quality of selected deposit money banks in Nigeria. The implication of the findings is that if digitalized accounting technological innovations/techniques such as AI, BD management, and IoTs are effectively used and optimized in every financial entity, reliable and credible financial reports will be produced especially by money deposit banks in Nigeria. The study, therefore, recommends that deposit money banks in Nigeria should prioritize their investments in digital accounting technologies so as to enhance digital accounting techniques that improve financial reporting quality, thereby promoting transparency and stakeholder confidence in deposit money banks financial reports.