أثر تطبيق المحاسبة العادلة في جودة التقارير المالية من وجهة نظر المراجعين: دراسة ميدانية لشركة الاتصالات السعودية

الملخص EN

The study aimed to measure the effect of applying fair accounting on the quality of financial reports from the auditors 'point of view through knowing the impact of interest in them, and showing the impact of accounting disclosure according to the basis of fair value on the quality of financial reporting from the auditors' point of view.

the study examined the reality of completion by applying fair accounting in the Saudi business environment.

and the measurement of the impact of accounting disclosure in accordance with the fair value on the quality of financial reports.

the most important results: 1 / there is a positive impact of the application of fair value in the quality of financial reports.

2 / the results showed the impact of the application of fair value on the qualitative characteristics of accounting information, and this is an indication of the quality of financial reports.

3 / the application of fair value accounting by saudi joint stock companies increases the degree of reliability of the information in its listings.

recommendations: 1 / the necessity of emphasizing saudi joint stock companies by adhering to the fair value accounting standard.

2 / working to raise the level of coordination and interaction between saudi universities and academic and training institutions and between joint stock companies that apply accounting standards in order to mix theoretical knowledge with the practical experience of workers in those companies.