The impact of big data on earnings management practices

Abstract

The research aims to explain the concept, importance and types of big data, as well as its impact on earnings management practices. Accordingly, the problem of the study was formulated, as the main question was asked: Is there an impact of big data on earnings management practices?

By relying on the questionnaire that was distributed to a sample of the community of accountants and auditors in banks listed on the Iraqi Stock Exchange, where (168) questionnaire forms were distributed, the answers were collected and the results were analyzed using the SPSS program. The researcher used a simple linear regression model to measure the impact of big data. On earnings management practices, and to test the hypotheses of correlation between variables, the researcher used the simple Pearson correlation.

The most important main research problems were: Is there an impact of big data on earnings management practices? The most important objectives of the research were to verify the existence of an impact of big data on earnings management practices, and the most important research hypotheses are that there is no statistically significant relationship between big data on earnings management practices.

After testing the research hypotheses, a set of conclusions were reached, the most important of which is that there is a statistically significant effect of the big data variable on earnings management practices. As for the most important recommendations emphasized by the research, it is urging banks listed in the Iraqi Stock Exchange to create infrastructure such as computers, data storage devices, analysis and tabulation programs. Processing and receiving data to create a competitive advantage.