Investigating the Relationship between Accountants and Auditors’ Attitude Depth with Accounting Information Quality

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HASSAS YEGANEH YAHYA; BOLOU GHASEM; Rahnamaye Roudposhti Fereydon; CHAHARMAHALI SHAHRAM

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Journal: JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING Year:2017 | Volume:6 | Issue:21 Page(s): 169-174

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Title

Investigating the Relationship between Accountants and Auditors’ Attitude Depth with Accounting Information Quality

Author(s)

HASSAS YEGANEH YAHYA | BOLOU GHASEM | Rahnamaye Roudposhti Fereydon | CHAHARMAHALI SHAHRAM | Issue Writer Certificate

Keywords

accountants’attitude depthQ1

auditors’attitude depthQ1

accounting information qualityQ1

Abstract

Deep approach is to review the overall and basic nature of the fact, existence, knowledge, values, reason, thought, and language. Deep approach can provide a framework and way for thinking, and hence, deep look is able to expand thinking abilities and create unity between thought and action. It has been a long time since accounting standards and principles were first defined and agreed upon, and during these years, due to the occurrence of some events, some accounting concepts and standards have changed, in a way that some concepts have been highlighted and some have been marginalized. In this regard, one of the main strategies is accountants and auditors’ attitudes and deeper approach towards accounting standards and its possible effects on accounting information quality. Using a questionnaire and collecting the views of 73 accountants and 96 auditors and the regression approach, this study attempted to investigate the impact of auditors and accountants’ deep view towards accounting standards on the quality of financial reporting. The results showed that accountants and auditors’ deep approach will enhance the quality of accounting information.

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APA: Copy

HASSAS YEGANEH, YAHYA, BOLOU, GHASEM, Rahnamaye Roudposhti, Fereydon, & CHAHARMAHALI, SHAHRAM. (2017). Investigating the Relationship between Accountants and Auditors’ Attitude Depth with Accounting Information Quality. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, 6(21 ), 169-174. SID. https://sid.ir/paper/237968/en

Vancouver: Copy

HASSAS YEGANEH YAHYA, BOLOU GHASEM, Rahnamaye Roudposhti Fereydon, CHAHARMAHALI SHAHRAM. Investigating the Relationship between Accountants and Auditors’ Attitude Depth with Accounting Information Quality. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING[Internet]. 2017;6(21 ):169-174. Available from: https://sid.ir/paper/237968/en

IEEE: Copy

YAHYA HASSAS YEGANEH, GHASEM BOLOU, Fereydon Rahnamaye Roudposhti, and SHAHRAM CHAHARMAHALI, “Investigating the Relationship between Accountants and Auditors’ Attitude Depth with Accounting Information Quality,” JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, vol. 6, no. 21 , pp. 169–174, 2017, [Online]. Available: https://sid.ir/paper/237968/en

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