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Authors
Dr, Yahaya S. Sule.,
…. Department of Accounting,
Faculty of management Science
Anambra state University
And
Dr Iseremeiya Comfort
Department of Accounting,
Faculty of management Science
Ambrose Alli University Ekpoma.
ABSTRACT
This examined financial reporting quality. And data analysis. Conceptual and library based research was implored in the study.. There are debates that modern techniques of data analysis would possibly affect reporting quality. However, there is slow integration of financial reporting into the modern techniques of data analysis which makes it difficult for financial reports to achieve higher quality and more value added. More so, might be other unanswered questions for further investigation. Examples of such areas could include; investigating how various financial accounting procedures and practices could be affected due to introduction of big data? How financial accounting can develop large data bank and adapt new business models in their analysis? Practices that can be more appropriate in data generation, processing and communicating financial report? Big data analysis became imperative and should be included in accounting teaching prospectus at all levels of education and also creates training and workshops courses for academics and researchers. It is also important to introduce accountants and potential accountants into modern day techniques of data analysis, processing, storing, managing and usages. This research is an open solicitation for empirical studies on big data analysis and accounting profession.
Key Words: Big Data, Analysis, Financial Reporting Quality,
