دور الإفصاح المحاسبي في دعم جودة المعلومات المالية في ظل تفشي ظاهرة الفساد المالي

الملخص EN

The main objective of this study was to clarify and highlight the importance of accounting disclosure and its role in supporting the quality of financial information in light of the spread of corruption, especially financial corruption.

to achieve this objective, we relied on statistical descriptive analysis to analyze the study variables.

we designed a questionnaire consisting of 30 questions, distributed to individuals with scientific and practical experience in the field of accounting and finance.

the study sample included a group of academics, accounting and finance managers, accountants, administrators, and financial directors in institutions.

through this study, it was found that compliance with accounting disclosure in presenting financial statements according to accepted accounting principles contributes to improving the level of financial information contained in financial reports and enhancing its quality in light of the spread and proliferation of corruption in general and financial corruption in particular.