أثر الالتزامات الأخلاقية لمهنة المحاسبة و المراجعة على جودة المعلومات المحاسبية : دراسة استطلاعية لعينة من المهنيين و الأكاديميين

الملخص EN

This research aims to measure the impact of the ethical obligations of the accounting and auditing profession on the quality of accounting informations.

Using the descriptive analytical approach, a questionnaire was designed for a group of academics and professionals, which was analyzed using the Statistical Package for Social Sciences (SPSS.

V23) program.

the study concluded that the ethical obligations of the accounting and auditing profession in its four dimensions have a significant impact on the quality of accounting information.