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Information Journal Paper

Title

Measuring the Quality of Accounting Information in the Face of with Employer Loyalty with Approach PSO Algorithm Abstract

Pages

  249-277

Abstract

Employer Loyalty stems from a positive attitude towards a service that is directly related to the working relationship between the auditor and the client. This may be due to a better working relationship with the auditor of your choice or an opportunity to influence the auditor. Managers may seek auditing to approve the method because they do not prepare financial statements in accordance with common accounting principles. In this case, the level of Quality of Accounting Information largely depends on the behavior of managers. The present study tries to optimize the Quality of Accounting Information in the face of Employer Loyalty by using an algorithm (PSO) with a sample of 90 companies listed on the Tehran Stock Exchange. The results showed that in each group of loyalty and unfaithfulness of the client, the number of attributes with the desired and undesirable level is equal and thus in Tehran Stock Exchange, managers, whether they are loyal to their previous auditor or not, the highest level of importance and desirability. They are reliable and have the lowest level of relevance.

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  • Cite

    APA: Copy

    Zakizadeh, Abbas, Khordyar, Sina, mohammadi nodeh, fazel, & Ahmadi Musa Abad, Ayub. (2021). Measuring the Quality of Accounting Information in the Face of with Employer Loyalty with Approach PSO Algorithm Abstract. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 13(50 ), 249-277. SID. https://sid.ir/paper/391532/en

    Vancouver: Copy

    Zakizadeh Abbas, Khordyar Sina, mohammadi nodeh fazel, Ahmadi Musa Abad Ayub. Measuring the Quality of Accounting Information in the Face of with Employer Loyalty with Approach PSO Algorithm Abstract. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2021;13(50 ):249-277. Available from: https://sid.ir/paper/391532/en

    IEEE: Copy

    Abbas Zakizadeh, Sina Khordyar, fazel mohammadi nodeh, and Ayub Ahmadi Musa Abad, “Measuring the Quality of Accounting Information in the Face of with Employer Loyalty with Approach PSO Algorithm Abstract,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 13, no. 50 , pp. 249–277, 2021, [Online]. Available: https://sid.ir/paper/391532/en

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