العوامل المحاسبية المؤثرة في جودة التقارير المالية Factors affecting the quality of financial reports | ||
| Alexandria Journal of Managerial Research and Information Systems | ||
| Article 6, Volume 1, Issue 1, September 2023, Pages 111-128 PDF (1.62 M) | ||
| Document Type: Original Article | ||
| DOI: 10.21608/ajmris.2023.317549 | ||
| Author | ||
| Sherine Shawky Rishah | ||
| مدرس المحاسبة بالمعهد العالي للحاسب الآلي و نظم المعلومات أبي قير - الإسكندرية | ||
| Abstract | ||
| This research dealt with the accounting factors that could positively or negatively affect the quality of financial reports, and through the analysis and evaluation of some relevant academic studies, a general framework was established for those factors, as it was found that they include: accounting professionalism, the application of international financial reporting standards, Accounting conservatism, the internal control structure and the associated requirements of the US SOX Law in its paragraphs 302 and 404. This research concluded with a set of results, perhaps the most important of which is the presence of four different dimensions of accounting professionalism. It turns out that these dimensions positively affect the usefulness of accounting information through their positive impact on the quality of financial reports.The research also concluded that the application of international financial reporting standards will positively affect the quality of financial reports through a decrease in the level of profit management and information asymmetry, and an increase in both the appropriateness of accounting information and the degree of comparability of financial reports, whether at the local or international level. | ||
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