أهمية أخلاقيات مهنة محافظ الحسابات في تحسين نوعية المعلومات المحاسبية الواردة ضمن القوائم المالية: دراسة لعينة من المؤسسات الاقتصادية لولاية قسنطينة باستخدام النموذج SPSS23

الملخص EN

The purpose of this study is to explore the importance of ethics in the auditing profession, in improving the quality of accounting information included in the financial statements, and making it reflecting the genuine companies' performance and financial position.

the study sample included 75 participants divided into three main groups (managers' group, accountants' group, and accounting department staff group) from different companies in Constantine.

we adopted a descriptive analytical method, and the results concluded that there was a positive role of ethics in the auditing profession in improving the quality of accounting information included in the financial statements.