THE IMPACT OF DIGITAL TRANSFORMATION ON THE QUALITY OF FINANCIAL REPORTS (AN ANALYTICAL APPLIED STUDY ON THE SAUDI TELECOM COMPANY)

Abstract

This study aims to examine the impact of digital transformation on the quality of financial reports through an applied case on the Saudi Telecom Company (STC). The research adopted a descriptive-analytical approach, using a questionnaire distributed to a sample of employees from the accounting, finance, information technology, and senior management departments. The findings revealed a strong and statistically significant positive relationship between the implementation of digital transformation technologies and the quality of financial reporting.

Modern tools such as artificial intelligence, cloud computing, and electronic data archiving have contributed to enhancing accuracy, transparency, reducing errors, and accelerating the issuance of reports. The study recommends strengthening digital transformation strategies through continuous investment in infrastructure, ongoing employee training, and improving integration between digital systems to ensure the sustainability of high-quality financial reporting and to increase stakeholders’ trust in decision-making processes.