Review article

THE ROLE OF INFORMATION TECHNOLOGY IN FINANCIAL REPORTING QUALITY: IRANIAN SCENARIO

Mahdi Salehi ; Ferdowsi University of Mashhad
Elahe Torabi ; Islamic Azad University, Neyshabur, Iran

Abstract

This paper investigates the role of information technology in financial reporting as well as the relationship between using information technology and its impact on the quality of financial reporting. To identify the impact of information technology on quality of financial reporting, a questionnaire was designed and developed. In order to
test the hypotheses, T-Test, ANOVA and Duncan’s Test were employed. The results show that the information technology enhances the relevance and reduces the reliability of accounting information. It also increases comparability, albeit in a small amount, and diminishes the negative impact of dominant limitations on qualitative characteristics of accounting information.

Keywords

information technology; qualitative characteristics of accounting information; financial reporting quality; financial reporting on line

Hrčak ID:

84682

URI

https://hrcak.srce.hr/84682

Publication date:

1.6.2012.

Article data in other languages: croatian

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