Comparative analysis of the perceived qualitative characteristics of accounting information under IFRS. Evidence from Algeria
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 (p...
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| Format: | Article |
| Language: | English |
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Bucharest University of Economic Studies
2024-12-01
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| Series: | Contabilitate şi Informatică de Gestiune |
| Subjects: | |
| Online Access: | http://online-cig.ase.ro/jcig/art/23_4_3.pdf |
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| _version_ | 1850249553826021376 |
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| author | Abdelaziz Boumakhlouf Mahmoud Kebieche |
| author_facet | Abdelaziz Boumakhlouf Mahmoud Kebieche |
| author_sort | Abdelaziz Boumakhlouf |
| collection | DOAJ |
| description | 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.
Tools: A questionnaire was developed drawing on the conceptual frameworks of the FAS (2007) and IASB (2018). SPSS software was used to analyze the data and to test hypotheses.
Findings: The study found that the two groups of professionals have a positive perception regarding the qualitative characteristics of accounting information after IFRS adoption.
Contribution: The study provides new insights for Algerian legislators, regulators, practitioners, and academics about the effectiveness of IFRS adoption in supporting the quality of financial reporting.
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| format | Article |
| id | doaj-art-836973d5bf08486aae4bb746cbcf5643 |
| institution | OA Journals |
| issn | 1583-4387 |
| language | English |
| publishDate | 2024-12-01 |
| publisher | Bucharest University of Economic Studies |
| record_format | Article |
| series | Contabilitate şi Informatică de Gestiune |
| spelling | doaj-art-836973d5bf08486aae4bb746cbcf56432025-08-20T01:58:28ZengBucharest University of Economic StudiesContabilitate şi Informatică de Gestiune1583-43872024-12-0123471873910.24818/jamis.2024.04003Comparative analysis of the perceived qualitative characteristics of accounting information under IFRS. Evidence from AlgeriaAbdelaziz Boumakhlouf0Mahmoud Kebieche1Laboratory of Economics of Organizations and Sustainable Development, Faculty of Economics, University of Jijel, AlgeriaLaboratory of Economics of Organizations and Sustainable Development, Faculty of Economics, University of Jijel, AlgeriaResearch 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. Tools: A questionnaire was developed drawing on the conceptual frameworks of the FAS (2007) and IASB (2018). SPSS software was used to analyze the data and to test hypotheses. Findings: The study found that the two groups of professionals have a positive perception regarding the qualitative characteristics of accounting information after IFRS adoption. Contribution: The study provides new insights for Algerian legislators, regulators, practitioners, and academics about the effectiveness of IFRS adoption in supporting the quality of financial reporting. http://online-cig.ase.ro/jcig/art/23_4_3.pdfinternational financial reporting standards (ifrs)financial accounting system (fas)qualitative characteristicsaccounting informationpreparersexternal auditors |
| spellingShingle | Abdelaziz Boumakhlouf Mahmoud Kebieche Comparative analysis of the perceived qualitative characteristics of accounting information under IFRS. Evidence from Algeria Contabilitate şi Informatică de Gestiune international financial reporting standards (ifrs) financial accounting system (fas) qualitative characteristics accounting information preparers external auditors |
| title | Comparative analysis of the perceived qualitative characteristics of accounting information under IFRS. Evidence from Algeria |
| title_full | Comparative analysis of the perceived qualitative characteristics of accounting information under IFRS. Evidence from Algeria |
| title_fullStr | Comparative analysis of the perceived qualitative characteristics of accounting information under IFRS. Evidence from Algeria |
| title_full_unstemmed | Comparative analysis of the perceived qualitative characteristics of accounting information under IFRS. Evidence from Algeria |
| title_short | Comparative analysis of the perceived qualitative characteristics of accounting information under IFRS. Evidence from Algeria |
| title_sort | comparative analysis of the perceived qualitative characteristics of accounting information under ifrs evidence from algeria |
| topic | international financial reporting standards (ifrs) financial accounting system (fas) qualitative characteristics accounting information preparers external auditors |
| url | http://online-cig.ase.ro/jcig/art/23_4_3.pdf |
| work_keys_str_mv | AT abdelazizboumakhlouf comparativeanalysisoftheperceivedqualitativecharacteristicsofaccountinginformationunderifrsevidencefromalgeria AT mahmoudkebieche comparativeanalysisoftheperceivedqualitativecharacteristicsofaccountinginformationunderifrsevidencefromalgeria |