Business Excellence-Poslovna izvrsnost, Volume (6), No (1), Year (2012-6) , Pages (115-127)

Title : ( The Role of Information Technology in Financial Reporting Quality: Iranian Scenario )

Authors: Mahdi Salehi , Elahe Torabi ,

Citation: BibTeX | EndNote

Th is paper investigates the role of information technology in fi nancial reporting as well as the relationship between using information technology and its impact on the quality of fi nancial reporting. To identify the impact of information technology on quality of fi nancial reporting, a questionnaire was designed and developed. In order to test the hypotheses, T-Test, ANOVA and Duncan’s Test were employed. Th e 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, fi nancial reporting quality, financial reporting on
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@article{paperid:1029028,
author = {Salehi, Mahdi and Elahe Torabi},
title = {The Role of Information Technology in Financial Reporting Quality: Iranian Scenario},
journal = {Business Excellence-Poslovna izvrsnost},
year = {2012},
volume = {6},
number = {1},
month = {June},
issn = {1846-3355},
pages = {115--127},
numpages = {12},
keywords = {information technology; qualitative characteristics of accounting information; fi nancial reporting quality; financial reporting on line},
}

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%0 Journal Article
%T The Role of Information Technology in Financial Reporting Quality: Iranian Scenario
%A Salehi, Mahdi
%A Elahe Torabi
%J Business Excellence-Poslovna izvrsnost
%@ 1846-3355
%D 2012

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