The impact of data governance on corporate reporting and disclosure practices in cloud accounting information system

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Abstract

This study explores the impact of cloud accounting on corporate reporting, focusing on data quality management (DQM), compliance, and regulatory standards. Using SmartPLS, the research examines how cloud accounting affects corporate reporting and DQM in small and medium-sized enterprises (SMEs) based on data from 250 participants. The results show that cloud accounting has a strong positive impact on corporate reporting and disclosure practices. DQM is key in making cloud accounting and reporting processes work more effectively together. Additionally, compliance with regulatory standards strengthens the connection between cloud accounting and corporate reporting, improving disclosure practices. This research helps to understand how cloud accounting can improve business reporting by enhancing data management and ensuring compliance, especially in SMEs. It also emphasizes the importance of DQM and regulatory compliance in benefiting organizations. While the study provides valuable insights into the role of cloud accounting in improving corporate governance and reporting, it suggests the need for more research on its long-term effects and ways to improve disclosure practices. The findings show that cloud accounting can enhance transparency, accountability, and trust between organizations and their stakeholders, contributing to the existing literature.

Keywords: Cloud Accounting, Corporate Reporting, Data Quality Management, Compliance, Standards, Disclosure Practices

Authors’ individual contribution: Conceptualization — N.A.A.; Methodology — N.A.A.; Software — A.A.; Formal Analysis — N.A.A. and A.A.; Investigation — D.E. and F.A.A.; Data Curation — D.E. and F.A.A.; Writing — Original Draft — N.A.A., D.E., and F.A.A.; Writing — Review & Editing — N.A.A., D.E., A.A., Y.A.J., and F.A.A.; Supervision — Y.A.J.

Declaration of conflicting interests: The Authors declare that there is no conflict of interest.

JEL Classification: G34, M15, M41

Received: 23.01.2025
Revised: 10.04.2025; 03.05.2025; 11.10.2025
Accepted: 12.11.2025
Published online: 14.11.2025

How to cite this paper: Almasria, N. A., Ershaid, D., Almajali, A., Jalghoum, Y. A., & Almaqtari, F. A. (2025). The impact of data governance on corporate reporting and disclosure practices in cloud accounting information system [Special issue]. Journal of Governance & Regulation, 14(4), 234–247. https://doi.org/10.22495/jgrv14i4siart1