The effect of cloud computing on accounting information quality: Empirical study in Saudia Arabia

Abstract

This study aimed to investigate the effect of cloud computing (CC) and company size on accounting information quality. Data were collected using an online questionnaire which followed the Technology Acceptance Model (TAM). The research sample consisted of 178 respondents from accountants and audit offices in the Emirate of Riyadh. The study adopted a Smart PLS in hypothesis testing. The study's results indicated just a positive relationship between perceived benefit and quality of accounting Information. In addition, there was a clear influence of company size on the relationship between CC and accounting information quality.