Comparative analysis of the perceived qualitative characteristics of accounting information under IFRS. Evidence from Algeria
Year: 2024
Type: article
Study design: Observational Study
Abstract: Research Questions: What are the perceptions of Algerian accounting professionals regarding the qualitative characteristics of accounting information after International Financial Reporting Standards (IFRS) adoption in financial accounting system (FAS)?Do different accounting professional groups (preparers and external auditors of financial statements) have different perspectives regarding the qualitative characteristics of accounting information after IFRS adoption in FAS?Motivation: The authors consider that there is a need for a comparative analysis between preparers and external auditors of financial statements to gain insights into their distinct perspectives regarding the qualitative characteristics of accounting information after IFRS adoption within the Algerian context.Idea: This paper explores the accounting and auditing professionals' perceptions regarding the qualitative characteristics of accounting information after the adoption of the IFRS in the new FAS in the Algerian context.It also investigates whether this perception differs between preparers and external auditors of financial statements.Data: Data were collected from 59 preparers (accounting services firms) and 56 external auditors (external audit firms) between October and November 2023.
Authors: Abdelaziz Boumakhlouf, Mahmoud Kebieche
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4405493279