مساهمة معايير الأثبات في تحسين جودة المعلومة المحاسبية - دراسة لعينة لأراء محافظي الحسابات -

Abstract

The aim of this study was to identify the standards of evidence and its effect on the quality of financial information. The practical aspect was also dropped in the Petro Baraka Foundation, accounting offices and accountants. In this study we relied on descriptive analytical methodology in all data, data and information related to the phenomenon studied. To achieve this goal, we used several tools, including the personal interview and the distribution of the sample questionnaire within the sample which adopts the criteria of the evidence of the ants. At the conclusion of this study, we concluded that the criteria for the evidence of the ants, which we studied, both the criterion of external affirmations and the written statements and the procedures of analysis and continuity of exploitation do not affect In terms of reliability, convenience, comparability, and understanding as one of the main qualitative characteristics of the quality of financial information. The study also showed that there is a statistically significant effect and relationship between the criterion of analysis procedures and the ability to understand, And there is also a statistically significant relationship between the exploitation with each of the appropriate characteristics and comparability. On the contrary, there is no statistically significant relationship to the characteristics of the accounting information, reliability, suitability, comparability and portability. However, there is no statistically significant relationship between the reliability and the comparability criteria.