ACCOUNTANTS AND AUDITORS PATTERN APPROACH TO ACCOUNTING STANDARDS AND THEIR IMPACT ON QUALITY OF ACCOUNTING INFORMATION

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BOLOU GHASEM; HASSAS YEGANEH YAHYA; RAHNAMAYE ROODPOSHTI FEREYDOON; CHAHARMAHALI SHAHRAM

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Journal: The Financial Accounting and Auditing Researches Year:2017 | Volume:9 | Issue:33 Page(s): 125-148

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Title

ACCOUNTANTS AND AUDITORS PATTERN APPROACH TO ACCOUNTING STANDARDS AND THEIR IMPACT ON QUALITY OF ACCOUNTING INFORMATION

Author(s)

BOLOU GHASEM | HASSAS YEGANEH YAHYA | RAHNAMAYE ROODPOSHTI FEREYDOON | CHAHARMAHALI SHAHRAM | Issue Writer Certificate

Keywords

ACCOUNTANTS’ ATTITUDE DEPTHQ1

AUDITORS’ ATTITUDE DEPTHQ1

ACCOUNTING INFORMATION QUALITYQ1

Abstract

An accountant’s or an auditor’s deep approach refers to their way of thinking or reasoning in three dimensions of comprehensiveness, contemplation, and flexibility when encountering accounting issues. Using a questionnaire and collecting the views of 73 accountants and 96 auditors, descriptive statistics, single-sample, two-sample t test and the regression approach, this study attempted to investigate and evaluate accountants and auditors’ deep approach towards accounting standards and compare them together and impact of auditors and accountants’ deep view towards accounting standards on the quality of financial reporting. The results showed that there is a significant difference between accountant and AUDITORS’ ATTITUDE DEPTH, and auditors’ view and approach is deeper than accountants. Also accountants and auditors’ deep approach will enhance the quality of accounting information.

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APA: Copy

BOLOU, GHASEM, HASSAS YEGANEH, YAHYA, RAHNAMAYE ROODPOSHTI, FEREYDOON, & CHAHARMAHALI, SHAHRAM. (2017). ACCOUNTANTS AND AUDITORS PATTERN APPROACH TO ACCOUNTING STANDARDS AND THEIR IMPACT ON QUALITY OF ACCOUNTING INFORMATION. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 9(33), 125-148. SID. https://sid.ir/paper/198105/en

Vancouver: Copy

BOLOU GHASEM, HASSAS YEGANEH YAHYA, RAHNAMAYE ROODPOSHTI FEREYDOON, CHAHARMAHALI SHAHRAM. ACCOUNTANTS AND AUDITORS PATTERN APPROACH TO ACCOUNTING STANDARDS AND THEIR IMPACT ON QUALITY OF ACCOUNTING INFORMATION. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2017;9(33):125-148. Available from: https://sid.ir/paper/198105/en

IEEE: Copy

GHASEM BOLOU, YAHYA HASSAS YEGANEH, FEREYDOON RAHNAMAYE ROODPOSHTI, and SHAHRAM CHAHARMAHALI, “ACCOUNTANTS AND AUDITORS PATTERN APPROACH TO ACCOUNTING STANDARDS AND THEIR IMPACT ON QUALITY OF ACCOUNTING INFORMATION,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 9, no. 33, pp. 125–148, 2017, [Online]. Available: https://sid.ir/paper/198105/en

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