أثر أخلاقيات مهنة المحاسبة و المراجعة على جودة المعلومة المالية : دراسة عينة من ممارسي المهنة في الجزائر

الملخص EN

The study aimed to find out the impact of accounting and auditing ethics on the quality of financial Information, from the point of view sample professionals in Algeria, by addressing the Fundamental Principles of ethical behavior, and the quality characteristics of financial information.

The important results of this study showed that there is a positive impact for the principles of ethical behavior on the quality of financial information, other than confidentiality which has a negative impact, as for the principle of professional conduct, it has a positive impact on the relevance and understandability, and a negative impact on other characteristics