The results of this survey showed that preparers’ perception of accounting qualitative characteristics preferences and information asymmetry areas generally differ from those accounting profession members’ and especially auditors are less satisfied than accountants from current financial reporting accordance with qualitative characteristics. This finding in some aspect is in accordance with past finding by Mirshekary and Saudagaran (2005). Moreover, this study revealed that all of the respondents among six compared qualities are satisfied about condition of having sufficient comparability, considering timeliness in provision and reporting of information, same as having sufficient relevance, while they are more complaining of current condition of the lack of adequate disclosure, lack of sufficient reliability besides less considering cost-benefit constraint in issuing new standard and providing accounting information and they believe forging cases are main factors of reducing the level of transparency and crating and wide spreading information asymmetry gap between contributors in those markets.

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