International Journal of Accounting Research

Teaching beyond the screen: Virtual accounting education and the future of learning in Saudi Arabia

Rasha Abdulrahman Fallatah — Sat, 04 Apr 2026 00:00:00 +0000

This study examines the sustained impact of virtual learning on accounting education in Saudi universities during the post-pandemic period, drawing on empirical data collected between February and May 2024, reflecting the normalization of digital and hybrid learning environments beyond the emergency phase of COVID-19. It found that teaching flexibility, institutional support, and student self-regulation are key factors in the success of virtual accounting education. Faculty using interactive case studies and digital collaboration tools improved engagement and performance. Universities investing in digital infrastructure and training created inclusive learning environments. Challenges include authentic assessments, digital fatigue, and motivation in areas like accounting. The research highlights the transformative role of virtual education in Saudi Arabia and the importance of institutional policies in emerging economic systems.

Analysis of effects of data analytics and political connection on audit quality of listed financial institutions in Nigeria

Sun, 05 Apr 2026 00:00:00 +0000

Background: Persistent issues with audit quality in financial reports of listed financial institutions in Nigeria have eroded stakeholders’ trust, with existing literature yielding inconsistent findings on its determinants. Therefore, data analytics and political connection enhance audit quality of this crucial sector of the economy.

Aim: This study examined the determinants of audit quality among Nigeria’s listed financial institutions. It specifically aimed to: examine the combined effects of data analytics measured by descriptive analytics, diagnostic analytics and cognitive analytics influence the audit reporting quality. Also, to determine how political connection moderates the relationship between data analytics and audit quality of Nigeria listed financial institutions.

Methodology: The study employed a quantitative research design. The population comprised 220 internal and external auditors from 47 listed financial institutions in Nigeria. Using a census sampling technique, secondary data (2012-2023) were collected and primary data were gathered via structured questionnaires. Data were analyzed using Ordinary Least Squares (OLS) regression and Structural Equation Modeling (SEM).

Findings: Descriptive analytics (β= 1.1313, p = 0.001), diagnostic analytics (β = 0.6249, p = 0.009), and cognitive analytics (β = 0.1837, p = 0.045) individually increased audit quality, but the aggregate of all data analytics did not (β =-0.8518, p =0.088). Meanwhile, Political connection had significant negative moderating effects on the relationship between data analytics and audit quality of listed financial institutions in Nigeria (β = -0.043, p = 0.041).

Contributions: The study provides empirical evidence on the nuanced effects of specific data analytics types such as, descriptive, diagnostic and cognitive data analytics on audit quality in an emerging market context. It introduces and validates the significant negative moderating role of political connection, a crucial contextual factor in developing economies like Nigeria.

Recommendations: Policymakers should introduce regulations to limit political influence in the auditing process, particularly for listed financial institutions. Firms should focus on specific, value-adding analytics and robust audit planning to enhance audit quality amidst Nigeria listed financial institutions.

Implications: Theoretically, the study refines understanding of audit quality determinants by disaggregating composite variables like data analytics and by introducing political connection as a key boundary condition. Practically, it highlights the risk political influence poses to audit integrity and the need for safeguards. The findings are particularly relevant for developing economies with similar institutional environments.

Researchers: Future research could explore the specific mechanisms through which political connection undermines audit quality and investigates these relationships in other sectors and countries.

Board governance as a driver of dividend payments: New evidence from Oman’s energy sector

Sat, 11 Apr 2026 00:00:00 +0000

This study investigates the influence of board attributes on dividend payout decisions in the post-COVID era among oil and gas companies of Oman. The secondary data of seven companies were collected for a period of 2020-2024. Using a hierarchical regression approach, the impact of independent variables board size, independence, meetings, gender diversity and nationality diversity on the dependent variable dividend payout was investigated by controlling the firm size. Board meetings showed a statistically significant positive correlation with dividend payout, indicating likelihood of higher dividends on account of higher number of board meetings. Even though statistically insignificant board gender diversity and nationality diversity also showed a positive association with dividend payout. The other two variables, board size and independence showed a negative correlation. The study findings partially supported outcome approach of agency theory and offered practical insights for companies, investors and regulators for enhancing governance practices promoting stakeholder outcomes.