KAINAT KHAN; HAMZA MALIK. The Impact of Digital Accounting System Adoption on Financial Reporting Quality: The Mediating Role of Internal Control Effectiveness in Pakistani SMEs . Journal of Accounting, Finance & Business Insights, [S. l.], v. 2, n. 4, p. 1–9, 2026. Disponível em: https://rjsaonline.org/index.php/JAFBI/article/view/836. Acesso em: 27 oct. 2026.