The Role of Information Technology in Financial Reporting Quality: Iranian Scenario
The Role of Information Technology in Financial Reporting Quality: Iranian Scenario
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信息技术在财务报告质量中的作用：伊朗情景
DOI：
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发表时间：
2012
期刊：
影响因子：
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通讯作者：
E. Torabi
中科院分区：
文献类型：
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作者：
M. Salehi;E. Torabi
Summary 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.
